Section 77(1) in West Bengal Value Added Tax Act, 2003
(1)If any goods are seized under section 76, the Commissioner may, the by an order in writing, imposed upon the transporter, carrier or transporting agent or any other person from whom such goods are seized or the owner of such goods, where particulars of the owner of such goods are available, or where there is no claimant of such goods at the time of such seizure, any person who subsequently establishes his claim of ownership for possession of such goods, after giving such transporter, carrier or transporting agent or person or owner, as the case may be, a reasonable opportunity of being heard, a penalty of a sum not exceeding fifty per centum of the value of such goods as may be determined by him in accordance with the rules made under this Act:[Provided that the sum of penalty that may be imposed under this subsection shall be-(a)thirty per centum of the value of goods if the rate of tax leviable under sub-section (2) of section 16 in respect of such goods does not exceed four per centum;(b)fifty per centum of the value of goods if the rate of tax leviable under sub-section (2) of section 16 in respect of such goods exceeds four per centum.]
