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[Cites 0, Cited by 0] [Section 44(5)] [Section 44] [Entire Act]

State of Assam - Subsection

Section 44(5)(d) in Assam General Sales Tax Act, 1993

(d)If penalty imposed under clause (b) is not paid forthwith or no security is furnished as provided in clause (c) or the goods are not clcimed by any person, the authority referred to in clause (a) shall arrange for the safe custody of the goods.