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 caliyag out the purposes of this Act,— (a) open any package entering the Calcutta Metropolitan Area and examine the contents thereof, with a view to ascertaining whether any tax leviable under this Act is payable for the entry of such. goods into that Area; The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. 18 or 1970.] • (b) on the entry in, or at the.time of the transportation or removal from, a notified place, of any goods, take samples of such goods for ascertaining whether any tax* leviable under this Act is payable; 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 valne; (c) intercepk and search any vehicle, vessel, animal or any load carried by a person, within the Calcutta Metropolitan Area; (d) seize any specified goods which it has reason to believe are being, or have been, transported or removed from a notified place in contravention of the provisions of this Act together with any container or other materials for the packing of such goods; (e) detain at any notified place, any specified goods - together with the container or packing thereof; (f) enter and search any place where it has reason to believe that any stocks, accounts, registers, vouchers or other documents referred to in clause (a) of section 29 are kept, or are being kept for the time being, and if it has reason to believe that tax leviable under this Act, is being evaded, seize and detain them for so long as may be necessary for examination or for the purposes of prosecution.