118. Contravention of section 73 or section 81 for unauthorised use of way bill in Form No. 50 or Form No. 51.

(1) Where a dealer, casual dealer, or any other person, transports any consignment of goods on the strength of way bill in Form No. 50 or Form No. 51, referred to in rule 100, rule 103, or rule 104 or rule 108, which has not been obtained by him from the appropriate authority in accordance with the provisions of rule 110 or rule 111 or rule 112, as the case may be, such person, casual dealer or dealer shall be deemed to have contravened the provisions of section 73 or section 81, as the case may be, and the rules made thereunder.

(2) Where a person, casual dealer, or dealer is found under sub-rule (1) to have contravened the provisions of section 73 or section 81, he shall be liable to pay penalty under section 77 and the provisions of rule 125 shall apply mutatis mutandis.