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.

79. Penalty for contravention of the provisions of section 73 when goods transported are not available.

Where the goods are, or have been, transported by a dealer, casual dealer, transporter, carrier or transporting agent or any other person in contravention of restrictions or conditions prescribed under section 73 and such goods are not available for seizure under sub-section (1) of section 76, the Commissioner shall, after giving such transporter, carrier or transporting agent or the person a reasonable opportunity of being heard, impose a penalty of a sum not exceeding twenty-five per centum of the market value of such goods in such manner as may be prescribed.