Section 77(3) in The West Bengal Maritime Board Act, 2000
(3)Any person who, with the intention of evading payment of the rates lawfully due in respect of any goods, or vessels carrying any goods, to the Board,-(a)understates or incorrectly gives the weight, quantity, value or description of such goods or the tonnage of such vessel in any document presented to any employee of the Board for the purpose of enabling him to determine such rates, or(b)removes, or attempts to remove, or abets the removal of, such goods or such vessel, shall re punishable with fine which may extend to twice the amount of rates so due, subject to a minimum of two hundred rupees.
