Amendment status not verified — confirm the current text below against the official source.
Subject to such rule as may be prescribed, the prescribed authority may, for securing compliance with the provisions of the Act or for carrying out the purposes of this Act,— (a) open any package entering the Calcutta Metropolitan Area and Power to do examine the contents thereof, with a view to ascertaining certain whether any tax leviable under this Act is payable for the It. ingths :r entry of such goods into that Area; compliance with the (b) on the entry in, or at the time of the transportation or removal provisions of from, a notified place, of any goods, take samples of such this ACL 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 value; 27 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. [ West Ben. Act (Section 24.) secondly, the tax payable, if any, on such goods, thirdly, the fine, if any, imposed under this Act, fourthly, the balance, if any, to the dealer of such goods on application made within one year from the date of the sale. (d) Notwithstanding any provisions to the contrary, if any specified goods lawfully detained or seized be of a perishable nature, the prescribed authority may, at any time, if it thinks fit, cause them to be sold in any manner it thinks appropriate in the circumstances, and shall apply the proceeds in the manner provided in clause (c). CHAPTER VI Offences and their trial