Amendment status not verified — confirm the current text below against the official source.
7 The West Bengal Finance Act, 1992. [West Ben. Act (Sections 8-10.) (b) after sub-section (1), the following sub-sections shall be inserted:— "(IA) Every dealer to whom a transport pass has been granted under sub-section (1) shall furnish to the prescribed authority within the prescribed time such evidence in such manner as may be prescribed to prove that the specified goods to which such transport pass relates has not been consumed, used or sold in the Calcutta Metropolitan Area. (1B) If any dealer fails to comply with the provisions of sub- section (1A) in respect of the whole or any part of the specified goods referred to therein, the whole or such part of the specified goods shall be deemed to have been consumed, used or sold in the Calcutta Metropolitan Area."; (c) in sub-section (2), after the words, figure and brackets "in sub- section (1) is consumed, used or sold", the words, figures, letter and brackets ", or is deemed under sub-section (1B) to have been consumed, used or sold, or appears from the particulars furnished under section 31 to have been consumed, used or sold," shall be inserted; (d) after sub-section (2), the following sub-section shall be inserted:— "(3) If any dealer contravenes the provisions of sub- section (IA), in addition to the tax levied under sub- section (2), a penalty of a sum not exceeding the amount of such tax may, after such dealer being given a reason- able opportunity of being heard, be imposed by the prescribed authority.". Amendment of West Ben. Act XXI of