Amendment status not verified — confirm the current text below against the official source.
(1) Whoever— Penalties. (a) contravenes the provisions of sub-section (1) of section 5, or (h) in any ease in which a transport pass is required, transports or removes or attempts to-transport or remove, or aids in transporting or removing or attempting to transport or remove any taxable goods from any notified place without such transport pass, or (c) in any case in which a revised bill of entry referred to in section 8 is required, consumes, uses or sells any taxable goods in a local area without deliver- ing beforehand such revised bill to the prescribed authority, or (d) contravenes the provisions of section 11 or knowingly furnishes incorrect particulars as to the storage and disposal of taxable goods, when purporting to comply with the provisions of clause (a) of section 11, or (e) obstructs any person in the exercise of his powers under section 12, shall be punishable with simple imprisonment which may extend to six months or with fine or both; and when the offence is a continuing one, with a daily fine not exceeding fifty rupees throughout the period of the continuance of the offence : Provided that no prosecution for any offence enumerated hereinbefore in this section shall be instituted in respect of the same facts in respect of which a penalty has been imposed under section 10: Provided further that for offences of contravention under clauses (b); (c) and (d) the Court may, in addition to any fine imposed, order confiscation of anything seized under section 12. O (2) If it be found, when any taxable goods are transport- ed or removed from a notified place, that— (a) the packages in which they are contained differ widely from the description given in the bill of entry; or (b) the contents thereof have been wrongly described or have been mis-stated in the bill of entry in regard to any particulars required to be stated therein, the dealer shall be punishable with a penalty not exceeding one thousand rupees. 8 The West Bengal Taxes on Entry of Goods in Local Areas Act, 1955. [Wet Bon. Aot Composi- tion. Appeal. Power to take evidence on oath, eto. (Sections 15-17.) (3) All offences punishable under this Act or the rules made thereunder shall be cognizable and bailable. (4) No Court shall take cognizance of any offence under this Act or the rules made thereunder except on complaint made with the previous sanction of the prescribed authority.