DEMO|

THE WEST BENGAL VALUE ADDED TAX ACT, 2003 HISTORY
74. Interception, detention and search of goods vehicles, load carried by a person and search of warehouse etc.

74. Interception, detention and search of goods vehicles, load carried by a person and search of warehouse etc.

For the purpose of verifying whether any consignment of goods are being or have been transported in contravention of the provisions of section 73 or section 81, the Commissioner, may subject to such restrictions as may be prescribed,-

    (a) intercept, detain and search at any place referred to in sub-section (1) of section 73, any goods vehicle or any load carried by a person, or

    (b) search at any warehouse or at any other place in which, according to his information, such goods so transported in contravention of the provisions of section 73 have been stored, or

    (c) intercept, detain and search at any checkpost or at any other place referred to in sub-section (2) of section 81,any goods vehicle or any load carried by a person..