FORM 45

Notice of demand of penalty under section of the West Bengal Sales Tax Act, 1994.

See rule 227(6)

To

...................................................... (name of the *person from whom goods are seized/ *owner of seized goods)

In continuation of the notice in Form 44 issued to you on......................day of............199..........you are hereby informed that the value of the seized goods has been determined at Rs. .......................(in words) and that a penalty under section 71 of the West Bengal Sales Tax Act, 1994, for Rs. ............................ (in figures) (Rupees ........................) (in words) into the *Reserve Bank of India, Calcutta/*Government Treasury at..........................on or before (date).....................

You are hereby directed to pay the sum of Rs. ..................(in figures) (Rupees........................) (in words) has been imposed on you

You are further directed to call on the undersigned not later than the......................day of ............. 199 ............ at ............. (time) at..................(place) to take delivery of the goods seized from ............................ on ......................... on production of the receipted challan in proof of payment of the aforesaid amount of penalty imposed on you.

In the event of your non-compliance with this notice, the seized goods may be put up for open auction sale and the sale proceeds may be applied in accordance with the provisions of the said Act and the rules made thereunder without further reference to you.

* Strike out whichever is not applicable.