Authority from whom and the manner in which, waybills to be obtained by registered dealers.

110. (1) A registered dealer may, for obtaining way bill in Form No. 50 referred to in rule 100, rule 103, or rule 104 for the purpose of transporting any consignment of goods on his own account from any of the places referred to in the said rules, make an application in Form No. 52 or, for obtaining way bill in Form No. 51 referred to in rule 108, make an application in Form No. 53, duly filled in, verified and signed by him, to the appropriate assessing authority.

(2) While making an application to the appropriate assessing authority under subrule (1), every registered dealer shall state therein-

(a) the total number of way bill forms received by him on the last two occasions,

(b) the total number of way bill forms, if any, held in stock on the date of application, and

(c) the total number of way bill forms required to be issued to him.

(3) Every registered dealer shall furnish along with his application for way bill in Form No. 50 or Form No. 51, as the case may be, on each occasion a separate statement of account in Form No. 54 or Form No. 55 respectively of receipts and use by him of way bill forms and stock of such way bill forms, if any, held by him at the time of making such application and produce before the appropriate assessing authority the counterfoils of the way bills used by him during the last three months.

(4) If it appears to the appropriate assessing authority that the particulars furnished in the application and the statement of account referred to in sub-rule (3) are correct and complete and the requirement of the way bill in Form No. 50 or Form No. 51, as the case may be, for the next three months following the date of the application is reasonable, it shall issue the required number of way bill in Form No. 50 or Form No. 51, as applied for, to the registered dealer:

Provided that where the appropriate assessing authority is not satisfied with the correctness of the particulars furnished in the application or statement of account of way bill in Form No. 50 or Form No. 51 issued to him on the last two occasions, it may, pending enquiry or investigation into the matter by it or by such other authority as the Commissioner may authorise or direct, issue such number of way bill forms to the registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer:

Provided further that where the appropriate assessing authority is satisfied that a registered dealer at the time of making the application for way bill in Form No. 50 or Form No. 51 has defaulted in furnishing any return or returns together with receipted challan or challans showing payment of tax or interest due from him according to such return or returns, for the furnishing of which the prescribed date or dates have already expired or has failed to comply with the order demanding security from him under section 26, it may issue such number of way bill to such registered dealer as may, in its opinion, satisfy the immediate requirement of such dealer:

Provided also that the appropriate assessing authority may, while issuing the way bill in Form No. 50 or Form No. 51, for good and sufficient reason to be recorded in writing, and after giving the dealer a reasonable opportunity of being heard, specify the goods and the maximum value of such goods which may be transported on the strength of such way bill.

(5) Notwithstanding anything contained in sub-rule (1), the Commissioner may-

(a) withdraw to himself, or transfer to any Additional Commissioner or any person appointed under sub-section (1) of section 6, any application pending before the appropriate assessing authority for disposal in accordance with the provisions of this rule; or

(b) direct a registered dealer to make an application to such Additional Commissioner or Deputy commissioner, Assistent Commissioner of Sales Tax Officer as may be authorised by him for disposal of his application in accordance with the provisions of this rule.

(6) Notwithstanding anything contained elsewhere in this rule, where a person, while transporting any consignment of goods, is not in possession of a way bill, although the same was obtained from the respective assessing authority for such consignment of goods, required under rule 100, rule 103, rule 104 or rule 108, as the case may be, but claims before the authority referred to in the said rules that he is a registered dealer, such authority may allow such person to obtain a way bill in Form No. 50 or Form No. 51, as the case may be, from the Sales Tax Officer posted at the checkpost or at the concerned Range Office on furnishing a reasonable amount of security in cash or by way of bank guarantee for proper use of the way bill to be obtained by him.

(7) If the appropriate assessing authority or any other authority referred to in sub-rule (5), considers it necessary so to do, such authority may, before issue of way bills in Form No. 50 or in Form No. 51, as the case may be, on the basis of an application made under this rule, specify the period therein for which use of such forms shall be valid, and provisions of this sub-rule shall apply mutaits mutandis in the case of issue of such way bills on the basis of application made under rule 111.