Amendment status not verified — confirm the current text below against the official source.
( ) Where the prescribed authority has reasons to suspect that— (a) any goods have been brought, or have been caused to be brought, into any local area in contravention of the provisions of section 9;. or (h) the tax paid in respect of any goods brought, or caused to be brought. into any local area, has not been paid on actual value of goods in accordance with law, he may, for reasons to be recorded in writing, search any place. almirah or receptacle where, according to his information. such goods are stored. (2) Where upon a search made under sub-section (I), the prescribed authority has reason to believe that a contravention referred to in clause (a), or a failure to pay tax as referred to in clause (h). of that sub-section has been committed in respect of any goods, he shall. for reasons to be recorded in writing, seize such goods. (3) Where a seizure of goods is made under sub-section (2), the prescribed authority shall. after giving the person who brought, or caused to be brought, such goods into any local area, impose upon such person, in the prescribed manner, a penalty not exceeding twice the amount of tax payable in respect of such goods. (4) The goods seized under sub-section (2) shall not be released until the full amount of tax payable under this Act, and penalty imposed under sub-section (3), are paid. (5) If the tax payable under this Act and the penalty imposed under this section are not paid by the date specified in the notice issued by the prescribed authority in this behalf. the prescribed authority may, in such manner and subject to such restrictions and conditions as may be prescribed, sell the goods so seized in open auction and remit the sale proceeds thereof to the Government Treasury.