Section 72(2) in West Bengal Value Added Tax Act, 2003
(2)where the Commissioner, after causing an enquiry about the existence of such dealer, casual dealer, person, is satisfied that such dealer, casual dealer, person-(a)is in existence at the address given in the way bill, tax invoice, invoice, cash memo, bill, consignment note or any document of like nature, he shall, forthwith with drawer, by an order in writing, his direction issued under sub-section (1) to such transporter, carrier or transferring agent; or(b)is not in existence at the address given in the way bill, tax invoice, invoice, cash memo, bill, consignment note or any document of like nature, the transport of the consignment of taxable goods by such transporter, carrier or transporting agent, to any place into or within, or outside, West Bengal, shall be deemed to be in contravention of the provisions of section 73, or section 81, as the case may be, and the Commissioner shall, after giving such transporter, carrier or transporting agent, a reasonable opportunity of being heard, seize such consignment of goods under section
