Section 13(2) in The West Bengal Luxury Tax Act, 1994
(2)While making seizure, the prescribed authority, or the person who seizes luxuries, shall grant a receipt thereof in the prescribed manner:Provided that when the prescribed authority, or the person appointed under sub-section (1) of section 3 to assist it, thinks it necessary not to seize such luxuries for the time being, it or he shall seal in the prescribed manner any room, godown or warehouse or any container found within such premises.
