Section 74 in West Bengal Value Added Tax Act, 2003
74. Interception, detention and search of goods vehicles, load carried by a person and search of warehouse etc.
- For the purpose of verifying whether any consignment of goods are being or have been transported in contravention of the provisions of section 73 of section 81, [the Commissioner, the Special Commissioner, the AdditionalCommissioner, or as the case may be, any of such persons appointed under subsection (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under the section,] [Substituted by S. 6(18) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] may, subject to such restrictions as may be prescribed,-(a)intercept, detain and search at any place referred to in sub-section (1) of section 73, any goods vehicle or any load carried by the person, or(b)search at any warehouse or at any other place in which, according to his information, such goods so transported in contravention of the provisions of section 73 have been stored, or(c)intercept, detain and search at any checkpost or at any other place referred to in sub-section (2) of section 81, any goods vehicle or any load carried by a person.
