Section 76(2) in West Bengal Value Added Tax Act, 2003
(2)Where, upon search of any warehouse or any other place referred to in clause (b) of section 74, [the Commissioner, the Special Commissioner, the Additional Commissioner or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section, has reason to believe] [Substituted by S. 6(20) (b) (i) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner has reason to believe'.] that any goods transported in contravention of the provision of section 73, have been stored in such warehouse or other place, he shall seize such goods together with container or any other materials for the packing of such goods or in case such goods are not seized, he may seal such warehouse:Provided that[the authority referred to in this sub-section] [Provided that Substituted by S. 6(20) (b) (ii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] may, at the option, in writing, of the person from whom the seizure of goods is made under this sub-section, gave custody of such seized goods to such person on the express conditions that he shall keep such seized goods in the warehouse, or at any other place, referred to in clause (b) of section 74, where the seizure has been made, and that he shall not dispose of such seized goods in any manner before the proceedings, if any, initiated in respect of such seized goods under section 77 is concluded:Provided further that [such authority] [Substituted by S. 6(20) (b) (iii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] may take physical possession of such seized goods from the custody of such person even before the conclusion of the proceedings under section 77 where such person communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of sixty days from the date of giving of custody of such goods to him.
