FORM 44A

Notice for showing cause against imposition of penalty under section 71A / 71B of the West Bengal Sales Tax Act, 1994.

[See rule 227A (1)]

To

Whereas it appears that you have failed to comply with the requirements of the provisions contained in sub-section (4) of section 70 as you have *wholly/partly delivered the seized goods given at your option to your custody to the consignee or the owner of the seized goods have otherwise disposed of the seized goods without any prior permission, in writing, of the undersigned ;

And whereas section 71A of the said Act provides for imposition of penalty on you not exceeding twenty-five per centum of the market value of the said seized goods ;

And whereas it appears to me to be necessary to determine the market value of the said seized goods for imposition of penalty under section 71A ;

OR

Whereas it appears that you have transported the goods in contravention of the provisions of section 68 of the said Act;

And whereas section 71B of the said Act provides for Imposition of penalty on you not exceeding twenty-five per centum of the value of the said transported goods;

And whereas it appears to me to be necessary to determine the value of the said transported goods for imposition of penalty under section 71B;

You are hereby directed to attend in person or by an agent on...............................(date) at ...................................... (time) at................................... (place) and to show cause why a penalty as aforesaid shall not be imposed on you and to produce or cause to be produced such documents as you may rely on, in case you deny that you have contravened the provisions of sub-section (4) of section 70 or section 68 and prefer your objection to the imposition of penalty.

In the event of your failure to comply with this notice, market value of the seized goods or the value of the transported goods, as the case may be, shall be determined and penalty under section 71A or 71B of the said Act shall be imposed on you to the best of my judgement without further reference to you.

* Strike out whichever is not applicable.