THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XI : Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

98. Sealing any house, room, warehouse, almirah, etc.

Where a dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse fails to open any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box or receptacle under sub-section (2) of section 66, or sub-section (2) of section 70, such house, room, warehouse, almirah, cabinet, safe, locker, drawer, box or receptacle shall be sealed under section 69 by the Commissioner, Special Commissioner, Additional Commissioner or any person appointed under sub-section (1) of section 6, to assist the Commissioner, as the case may be, and such house, room, warehouse, almirah, cabinet, safe, locker, drawer, box or receptacle shall remain so sealed until the dealer, casual dealer, transporter, carrier or transporting agent, owner or occupier or lessee of a warehouse come forward to open them in presence of the authority referred to hereinabove.