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[Cites 0, Cited by 0] [Section 81(2a)] [Section 81] [Entire Act]

State of West Bengal - Subsection

Section 81(2a)(d) in West Bengal Value Added Tax Act, 2003

(d)the consignor of the goods does not exist at the address declared in the documents as mentioned in clause (b) of sub-section (1) ,he shall, for reasons to be recorded in writing, seize such goods under section76 at any checkpost, or at any place, referred to in sub-section (2).