Section 19(2) in The West Bengal Luxury Tax Act, 1994
(2)Whoever holds a stock of luxuries in contravention of the provisions of sub-section (1) of section 6 shall be punishable with simple imprisonment which may extend to one year or with minimum fine of five thousand rupees or with both and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence.
