(1)If the Commissioner, or arty person appointed under Sub-section (1) of Section 3 to assist him, has reasons to believe that a person is holding a stock of any of the luxuries manufactured by him in Orissa or brought by him into Orissa from any place outside Orissa in any premises and that he is attempting to evade payment of luxury tax, the Commissioner or the person appointed under Sub-section (1) of Section 3 to assist him may, subject to such restrictions and conditions as may be prescribed, enter into such premises and conduct search therein and seize such luxuries to secure payment of luxury tax that may become payable on assessment under Section 9.(2)While making seizure, the Commissioner, or the person who seizes luxuries, shall grant a receipt thereof in the prescribed manner :Provided that when the Commissioner, or the person appointed under Sub-section (1) of Section 3 to assist him, thinks it necessary not to seize such luxuries for the time being, he shall seal in the prescribed manner any room, godown or warehouse or any container found within such premises.(3)Until the amount of luxury tax that may be assessed under Subsection (2) of Section 9 is paid together with penalty, if any, that may be directed to be paid under Sub-section (2) of Section 6, the luxuries so seized shall be retained :Provided that where a stockist furnishes a security or bank guarantee to secure payment of the luxury tax pending determination of such tax under Sub-section (2) of Section 9, the luxuries, so seized shall be released.(4)If a stockist fails to pay the amount of luxury tax as may become payable under Section 5 or due from him under Section 9 and penalty payable under Sub-section (2) of Section 6, if any, within such period as may be prescribed, the luxuries so seized shall, subject to such conditions and restrictions and in such manner as may be prescribed, be sold in open auction or otherwise by the Commissioner and the sale proceeds thereof shall be remitted to a Government Treasury after deducting therefrom the incidental expenses, if any.(5)The amount of luxury tax due from a stockist after assessment under Section 9 together with penalty, if any, that may be directed to be paid under Sub-section (2) of Section (6), shall be recovered out of the sale proceeds of the luxuries sold under Sub-section (4), and the balance amount of the sale proceeds, if any, shall be refunded to such stockist in the prescribed manner on application made by him within the prescribed period.
