Section 81(2a) in West Bengal Value Added Tax Act, 2003
(2a)Where it appears to the Commissioner that-(a)due to failure of any dealer, casual dealer or any other person, no way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1) , could be produced by such transporter, carrier or transporting agent or person before him, or(b)the way bill in the prescribed form or such document, as mentioned in clause (a) of sub-section (1) , produced is fake, false or incorrect in respect of description, quantity, weight and value of the goods transported, or(c)the consignor of the goods, does not exist at the address declared in the way bill in the prescribed form or such document as mentioned in clause (a) of sub-section (1) , or(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).
