Section 13 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
13. Seizure of goods for failure to produce declaration under section 8 and penalty therefor.
(1)For failure to produce a declaration required to be made under section 8 by a dealer or an importer other than a dealer at the time of entry of specified goods into a local area for consumption, use or sale therein, the Commissioner may seize the consignment of specified goods and detain such consignment till such time as is required for the purposes of this Act.(2)Failure to produce a declaration required to be made under section 8 by a dealer or an importer other than a dealer at the time of entry of specified goods into a local area for consumption, use or sale therein shall be deemed to be wilful contravention of the provisions of this Act with intention of evasion of tax, unless the contrary is proved.(3)When any consignment of specified goods is seized under sub-section (1) and the Commissioner is satisfied that the entry of such goods into a local area was made for the purpose of consumption, use or sale therein, whether by the dealer or the importer other than a dealer himself or by any other person, he shall after giving the dealer or importer other than a dealer or the transporter or the person from whom such goods have been seized an opportunity of being heard, impose, in the manner as may be prescribed, a penalty for an amount equivalent to twice the amount of tax payable under this Act.(4)The penalty imposed under sub-section (2) shall be over and above the tax payable under this Act, and the seized consignment of specified goods shall be released upon payment of such penalty, along with payment of the tax payable by an unregistered dealer or importer other than dealer under this Act on entry of such specified goods.
