Bare ActsThe West Bengal Value Added Tax Act, 2003

Section 74

Amendment status not verified — confirm the current text below against the official source.

For the purpose of verifying whether any consignment of goods are being or have been transported in contravention of the provisions of section 73 or section 81, the Commissioner may, subject to such restrictions as may be prescribed,— (a) intercept, detain and search at any place referred to in sub-section (1) of section 73, a road vehicle or river craft or any load carried by a person, or (b) search at any warehouse or at any other place in which, according to his information, such goods so transported in contravention of the provisions of section 73 have been stored, or (c) intercept, detain and search at any checkpost or at any other place referred to in sub-section (2) of section 81, any goods vehicle.

Section 74 – The West Bengal Value Added Tax Act, 2003 | DailyLaw.ai