Section 80(10) in West Bengal Value Added Tax Act, 2003
(10)If the penalty is not paid by the date specified in the notice referred to in sub-section (7) , the goods shall be seized by the Commissioner or the other authority referred to in sub-section (2) under whose order such goods are detained:Provided that where the goods are not available for detention and the penalty imposed under sub-section (6) is not paid, realisation of such penalty shall be made under section 55.
