DEMO|
Skip Navigation Links
Section
|
Rules
|
Form
|
Notifications
|
Circulars
|
History
100 Procedure for transport from railway station, steamer station, port, airport, or post office, of any consignment of goods despatched from any place outside West Bengal
103 Procedure for transporting consignments of goods across or beyond a checkpost other than a railway station, steamer station, etc
107 Restrictions on, and conditions for, transport of any consignment of goods from one place in West Bengal to any other place in West Bengal
108 Restrictions on, and conditions for, transport of any consignment of goods by casual dealer, dealer or any other person, from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81
109 Manner of giving custody of seized goods to a transporter as referred to in second proviso to sub-section (1) or to a person referred to in first proviso to sub-section (2) of section 76
125 Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81
126 Procedure for imposition of penalty on transporter or person for contravention of provisions of second proviso to sub-section (1) or first proviso to sub-section (2) of section 76
127 Procedure for imposition of penalty on transporter or person for contravention of provisions of section 73 when goods transported are not available
129 Auction sale of seized goods for default in payment of tax, penalty, etc
130 Auction sale or destruction of certain seized goods in relaxation of rules for auction
132 Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction
100A. Procedure for transporting consignment of goods from railway station steamer station port airport or customs station inWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-
103A. Procedure for transporting consignment of goods across or beyond a checkpost other than a railway station steamer station port airport or customs station by a registered dealer selected under sub-rule (1) of rule 110B.-
104A. Procedure for transport from places other than checkposts in West Bengal of consignment of goods despatched from places outsideWest Bengal by a registered dealer selected under sub-rule (1) of rule 110B.-
Scroll up
Scroll down

THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XII:MEASURES TO REGULATE TRANSPORT OF GOODS; CHECK POSTS; SEIZURE OF GOODS; INPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS ETC.

Body 76. Seizure of goods

(1) Where, upon interception or search referred to in clause (a), or clause (c), of section 74, the Commissioner, the Special Commissioner, the Additional Commissioner or as the case may be, any of such person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section ,has reason to believe that any goods are being transported in contravention of the provisions of section 73, or section 81, he shall-

    (a) if no document in respect of the consignment of goods is produced at the time of such interception or search, seize such goods forthwith.

    (b) if he is not satisfied about the correctness of the particulars furnished in a form, as may be prescribed under section 73, or section 81, as the case may be, in respect of the description or quantity or weight or value of such goods, seize such goods forthwith.

    (c) if the documents except such form as may be prescribed under section 73, or section 81, as the case may be, in respect of the consignment of goods are produced at the time of such interception or search, first detain the consignment of such goods, whether carried in a vehicle or not, for a period notexceeding twenty-four hours, and if the person bringing, importing, receiving or carrying such goods fails to furnish within such period of detention such particulars in such form as may be prescribed under section 73, or section 81 which is required to be already in possession of such person before entry of the goods into West Bengal, seize such goods, together with any container or other materials for the packing of such goods:

Provided that in computing the period of detention not exceeding twenty-four hours, Sunday or a public holiday declared under the Negotiable Instruments Act, 1881, shall be excluded.

Provided further that the authority referred to in this sub-section may, at the option of the transporter, carrier or transporting agent from whom the goods are seized, in writing, give custody of such seized goods to him in the manner prescribed, and allow him to transport such seized goods up to the warehouse, of such transporter, carrier or transporting agent, in West Bengal as declared by him, on the express conditions that such transporter, carrier or transporting agent, shall keep such seized goods in the said warehouse and that he shall not deliver such seized goods to any person including the consignee or owner of such seized goods so transported by him before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 77 is concluded:

Provided also that such authority may take physical possession of such seized goods from the custody of such transporter, carrier or transporting agent, even before the conclusion of the proceedings under section 77 where such transporter, carrier or transporting agent, communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of sixty days from the date of storing of such seized goods in his warehouse.

(2) Where, upon search of any warehouse or any other place referred to in clause (b) of section 74, the Commissioner, the Special Commissioner, the Additional Commissioner, or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reasons to believe that any goods transported in contravention of the provisions of section 73, have been stored in such warehouse or other place, he shall seize such goods together with container or any other materials for the packing of such goods or in case such goods are not seized, he may seal such warehouse:

Provided that the authority referred to in this sub-section may, at the option, in writing, of the person from whom the seizure of goods is made under this sub-section, give custody of such seized goods to such person on the express condition that he shall keep such seized goods in the warehouse, or at any other place, referred to in clause (b) of section 74, where the seizure has been made, and that he shall not dispose of such seized goods in any manner before the proceedings, if any, initiated in respect of such seized goods under section 77 is concluded:

Provided further that such authority may take physical possession of such seized goods from the custody of such person even before the conclusion of the proceedings under section 77 where such person communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of sixty days from the date of giving of custody of such goods to him.

(3) If the dealer fails to produce before the authority referred to in sub-section (1) of section 75, the documents referred to in clause (b) of sub-section (1) of section 75 and fails to satisfy him that the goods found in such warehouse have not been transported in contravention of section 73, such authority shall, for reasons to be recorded in writing, seize the goods and grant a receipt specifying the items of goods so seized.