Section 80(13) in West Bengal Value Added Tax Act, 2003
(13)The proceeds of sale of the goods referred to in sub-section (12) shall be applied in the prescribed manner for payment in the following order of priority:-(a)firstly, the incidental charges, if any, relating to sale in auction or otherwise;(b)secondly, the expenses, if any, for storage of such goods seized under sub-section (10) ;(c)thirdly, the penalty imposed under sub-section (6) ;and the balance of such proceeds of sale, if any, shall be paid in the prescribed manner to the owner of such goods seized under sub-section (10).
