Amendment status not verified — confirm the current text below against the official source.
Subject to such rules as may be prescribed, the prescribed authority may, for securing compliance with the provisions of this Act, or for carrying out the purposes of this Act,— . (a) open any package and examine any goods entering a notified place; (b) on the entry in or at the time of the transportation or removal of such goods from, a notified place, take samples of such goods for ascertaining whether any tax under this Act is payable, or for any other necessary purpose, provided that such samples shall, if practicable, be restored to the owner thereof or compensation shall be paid therefor to the owner at the market value; Power to do certain things for securing compliance with the provisions of the Act or for carrying out the purposes of the Act. - • 6 The We.rt Bengal Taxes on Entry of Goods in Local .1peas Act, 1962. [West Ben. Act (Section 14.) (c) intercept and search any road vehicle or river-craft or any load carried by a person within a local area specified under column 2 of the Schedule; (d) seize any taxable goods which he has reason to believe are being or have been transported or removed in contraventiop. of the provisions of section 6, together with any container or other materials for the packing of such goods; detain at any notified place, any taxable goods together with the container and other materials for packing thereof ; enter and search any place where he has reason to - believe that any stocks, accounts, registers, vouchers or other documents referred to in clause (c) of section 12 are kept or are being, for the time being kept; and, if he has reason to believe that tax is being evaded, seize and detain them for so long as may - be necessary for examination or for the purposes of prosecution.