Maintenance of accounts by transporter, carrier or transporting agent, and inspection.
70.
(1) Notwithstanding anything contained in any other law for the time being in force, every transporter, carrier or transporting agent, to whom the provisions of section 25 apply, shall maintain, in the prescribed form, proper account of taxable goods transported by him into, or outside, or within, West Bengal on account of any person, being a consignee or consignor, as the case may be, and shall, on demand by the Commissioner, furnish such information in the Commissioner as may be required by the Commissioner in relation to transport of such goods by such transporter, carrier or transporting agent.(2) The accounts referred to in sub-section (1), and goods referred to in the sub-section and stored in a godown or warehouse in West Bengal, shall be open to inspection by the Commissioner at all reasonable time.