Section 77(5) in West Bengal Value Added Tax Act, 2003
(5)Notwithstanding anything contained in sub-section (3) ,-(a)the person to whom the Commissioner has, under sub-section (4) of section 3, delegated his power for revision under section 86,pending disposal of an application for revision against an order for imposition of penalty referred to in sub-section (1) , or(b)the Commissioner, where there is no application for revision under section 86,may, for reasons to be recorded in writing, direct release of the goods seized under section 76 on such terms and conditions as he may deem fit.
