Section 78(2) in West Bengal Value Added Tax Act, 2003
(2)of that section and thereafter contravenes the provisions of the first proviso to sub-section (2) of section 76 by disposing of such seized goods, without prior permission, in writing, of the Commissioner, the Commissioner shall, after giving such transporter, carrier or transporting agent of the person, as the case may be, a reasonable opportunity of being heard, imposed upon him a penalty, in the test tiger, not exceeding twenty-five per centum of the market value of such seized goods in West Bengal.
