Amendment status not verified — confirm the current text below against the official source.
If the dealer omits or fails to pay the whole or any part of the tax Effect of assessed under sub-section (1), sub-section (2) or sub-section (3) of P nr- ent section 14 or the amount of penalty imposed under sub-secti9n (2) or sub- Ym • section (3) of that section, the prescribed authority may seize the specified goods in relation to which payment has been so evaded.