Amendment status not verified — confirm the current text below against the official source.
If, in the opinion of the State Government, there is appreciable evasion of tax in respect of any goods, the State Government may, by notification, specify such goods, and thereupon every person transporting, carrying, shipping, or clearing, forwarding or warehousing, whether as owner or lessee of a warehouse, such goods, shall furnish a statement or declaration in such form, within such time, in such manner, and for such period, as may be specified in the notification. Power to call for information or statement from bank, post office, railway, etc. Statement to be furnished by transporter, owner or lessee of warehouse, etc. 537 Information to be furnished by dealers regarding changes of business. Additional infonnation to be - furnished by dealers. Transfer of business by registered dealers. Bar to proceedings in civil court. The West Bengal Sales Tax Act, 1994. [West lien, Act (Chapter XL—Miseellaneaus.—Ser ons 97-100.)