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.

78. Penalty for contravention of the provisions of second proviso to sub-section (1) or first proviso to sub-section (2), of section 76.

Where–

(a) a transporter, carrier or transporting agent, referred to in second proviso to sub-section (1) of section 76, at his option, takes custody of any goods seized under sub-section (1) of that section and thereafter contravenes the provisions of the second proviso to sub-section (1) of section 76 by delivering such seized goods to any person including the consignee or owner of such seized goods, or

(b) a person, referred to in first proviso to sub-section (2) of section 76, at his option, takes custody of any goods seized under subsection (2) of that section and thereafter contravenes the provisions of the first proviso to sub-section (2) of section 76 by disposing of such seized goods,

without prior permission, in writing, of the Commissioner, the Commissioner shall, after giving such transporter, carrier or transporting agent or the person, as the case may be, a reasonable opportunity of being heard, impose upon him a penalty, in the prescribed manner, not exceeding twenty-five per centum of the market value of such seized goods in West Bengal.