Transport-declaration requirement upheld as a valid anti-evasion measure for movement of notified goods.

Rule 89A(2) requiring the consignor to issue a prescribed declaration in duplicate and the transporter or consignee to carry and produce it was a valid transport-control measure under the Bengal Finance (Sales Tax) Act, 1941. The Court treated the requirement as a statutory mechanism to prevent evasion of sales tax on notified goods, not as an unreasonable or oppressive burden on dealers. The Tribunal's narrower clarification on non-production of the declaration was considered impractical and was not accepted. The challenge to the rule therefore failed, and the transport-declaration condition was upheld as lawful.

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Issues: Whether rule 89A(2) validly required the consignor to issue a written declaration in duplicate and the transporter or consignee to carry and produce it, and whether the rule was unreasonable or oppressive.

Analysis: Section 4B of the Bengal Finance (Sales Tax) Act, 1941 authorized regulatory conditions for transport of notified goods with a view to preventing evasion of tax. Rule 89A(2) implemented that object by requiring a consignee or transporter to carry the consignment note, sale bill or similar document, and a written declaration in the prescribed form, while the consignor or his authorised agent was required to sign the declaration. The requirement was treated as a statutory mechanism to check tax evasion and not as an unreasonable burden on dealers. The clarification made by the Tribunal regarding non-production of the declaration was considered impractical and unnecessary in view of the proper meaning of the rule.

Conclusion: The rule was upheld as a valid anti-evasion measure, and the challenge to it failed.

Final Conclusion: The transport-declaration requirement under rule 89A(2) was affirmed as a lawful condition for movement of notified goods, and the appeal was disposed of without relief to the appellants.

Ratio Decidendi: A transport-control rule requiring the consignor to issue and the transporter to carry a prescribed declaration is valid when it is directly designed to prevent evasion of sales tax.

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