Amendment status not verified — confirm the current text below against the official source.
(1) Where any transporter, carrier or transporting agent has— (a) received any consignment of taxable goods from any person or dealer in West Bengal for transport of such consignment to any place outside, or within, West Bengal, or (b) transported into West Bengal any consignment of taxable goods on account of any person or dealer, and the Commissioner has information that such person or dealer is not in existence at the address given in the way bill, tax invoice or any other invoice, consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a), or clause (b), the Commissioner may direct the transporter, carrier or transporting agent, by an order in writing, that— (i) the consignment of taxable goods referred to in clause (a) shall not be transported outside, or within, West Bengal, or (ii) the consignment of taxable goods referred to in clause (b) shall not be delivered, till the matter is investigated into by the Commissioner or till a period of fifteen days (excluding Sunday or a public holiday declared under the Negotiable Instruments Act, 1881) expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier. (2) Where the Commissioner, after giving the person or dealer referred to in clause (a), or clause (b), as the case may be, of sub-section (1), a reasonable opportunity of being heard or after causing an enquiry about the existence of such person or dealer, is satisfied that such person or dealer— (a) is in existence at the address given in the way bill, tax invoice or any other invoice, consignment note or any document of like nature, the Commissioner shall forthwith withdraw, by an order in writing, his direction issued under sub-section (1) to the transporter, carrier or transporting agent; or (b) is not in existence at the address given in the way bill, tax invoice or any other invoice, consignment note or any document of like nature, the transport of the consignment of taxable goods by such person or dealer to any place outside, or within, or into, West Bengal, shall be deemed to be in contravention of the provisions of section 73, or section 81, as the case may be, and the Commissioner shall seize such consignment of goods under section 76. 26 of 1881. 42 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. (Chapter XIL—Measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc.—Sections 73-75.) CHAPTER XII Restriction on movement of goods. Interception, detention and search of road vehicles and search of warehouse, etc. Stock of goods stored in undisclosed warehouse in contravention of section 73. Measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc.