Amendment status not verified — confirm the current text below against the official source.
(1) If any registered dealer has not disclosed any warehouse in his application for registration made under sub-section (1) of section 24, or has not furnished information under clause (b) of section 102 regarding change of his warehouse or opening of a new warehouse for amendment of his certificate of registration under section 27 and if any stock of goods is found in such warehouse after search made under section 74 by the Commissioner, it shall be presumed that such dealer has transported such goods in contravention of section 73 and stored those goods in such warehouse, unless such dealer— (a) explains to the Commissioner the reason for not disclosing the warehouse or furnishing the information under clause (b) of section 102, and (b) produces on demand by the Commissioner and explains to such authority the stock register or any account of stock showing entry of such goods therein and purchase bill or cash memo, challan or any document of like nature within twenty-four hours or within such time as may be granted to him upon an application made in writing by such dealer. (2) Where the dealer prays for time under clause (b) of sub-section (1), the Commissioner shall allow a time to produce before him the document referred to in that clause, and shall meanwhile seal such warehouse up to the time allowed by him. PART In] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 43 The West Bengal Value Added Tax Act, 2003. Seizure of goods. Penalty for transporting goods into West Bengal in contravention of section 73 or section 8 L (Chapter XIL—Measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc.—Sections 76, 77.)