Amendment status not verified — confirm the current text below against the official source.
on the 31st day of March. 2010 Year commencing from the 1st day of April. 2010, and ending on the 31st day of March. 2011 Below five crore 30th day of June, 2012"; (b) in sub-section (6), or the words, figures and brackets "sub- section (4), and sub-section (5)". the words, figures and brackets "and sub-section (4)' shall be substituted; (12) in section 49,— (a) in sub-section (1)— (i) in the fifth proviso, for the words and figures "is later.", the words and figures "is later:" shall be substituted; (ii) after the fifth proviso, the following proviso shall be inserted:— "Provided also that where an assessment under section 46 is required to be made after restoration of certificate of registration of a dealer under sub-section (4) of section 29, such assessment may be made, notwithstanding the provision of this sub-section, within a year from the date of order passed for the restoration of the certificate of registration."; (b) in sub-section (3), for the words and figures "section 86 or section 87", the words, figures and letter "section 86. section 87 or section 87A" shall be substituted; (13) in section 76. in sub-section (1),— (a) for the words and figures "has reason to believe that any goods are being transported in contravention of the provisions of section 73. or section 81, he shall first detain the vehicle carrying such goods for a period not exceeding forty-eight hours and, if the person bringing, importing or receiving or carrying such goods fails to furnish such particulars in such form, or such document, as may be prescribed under section 73, or section 81. shall thereafter seize such goods together with any container or other materials for the packing of such goods", the following words and figures shall be substituted:— "has reason to believe that any goods are being transported in contravention of the provisions of section 73. or section 81. he shall (a) if no document in respect of the consignment of goods is produced at the time of such interception or search. seize such goods forthwith: (h) if he is not satisfied about the correctness of the particulars furnished in a form, as may be prescribed under section 71 or section 81, as the case may be, in respect of the description 10 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31. 2012 [PART III The West Bengal Finance Act, 2012. (Section 5.) or quantity or weight or value of such goods. seize such goods forthwith: (c) if the documents except such form as may be prescribed under section 73, or section 81, as the case may be, in respect of the consignment of goods are produced at the time of such interception or search, first detain the consignment of such goods, whether carried in a vehicle or not, for a period not exceeding twenty-four hours, and if the person bringing, importing. receiving or carrying such goods fails to furnish within such period of detention such particulars in such form as may be prescribed under section 73, or section 81 which is required to be already in possession of such person before entry of the goods into West Bengal, seize such goods, together with any container or other materials for the packing of such goods": (b) in the first proviso, for the words "not exceeding forty-eight hours", the words "not exceeding twenty-four hours" shall be substituted; (14) in section 77,— (a) for sub-section (I). the following sub-section shall be substituted:— "(1) If any goods are seized under section 76, the Commissioner may, by an order in writing, impose upon the transporter, carrier or transporting agent or any other person from whom such goods are seized or the owner of such goods, where particulars of the owner of such goods are available, or where there is no claimant of such goods at the time of such seizure, any person who subsequently establishes his claim of ownership or possession of such goods, after giving such transporter, carrier or transporting agent or person or owner, as the case may be, a reasonable opportunity of being heard. a penalty of an amount calculated on the basis of the percentage as specified in column (3) of the Table below, on the fair market value of such goods in respect of the nature of the seized goods as specified in column (2). against the corresponding serial number in column (1). of the said Table:— TABLE S I. No. Nature of seized goods Amount of penalty (1) (2) (3)