Section 75(1) in West Bengal Value Added Tax Act, 2003
(1)If any registered dealer has not disclosed any warehouse in his application for registration made under sub-section (1) of section 24, or has not furnished information under clause (b) of section 27A regarding change of his warehouse or opening of a new warehouse for amendment of his certificate of registration under section 27 and if any stock of goods is found in such warehouse after search made [under section 74 by the Commissioner, the Special Commissioner, the Additional Commissioner or as the case may be, any of such persons appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section,] [Substituted by S. 6(19) (a) (i) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'under section 74 by the Commissioner'.] it shall be used that such dealer has transported such goods in contravention of section 73 and stored in those goods in such warehouse, under such dealer-(a)explains to the satisfaction of [such authority] [Substituted by S. 6(19) (a) (ii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.], the reasons for not disclosing the warehouse or furnishing the information under clause (b) of section 27A,(b)produces on demand by [such authority] [Substituted by S. 6(19) (a) (iii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] and explains to the satisfaction the stock registered or any account of stock showing entry of such goods therein and purchase in, tax invoice, invoice or cash memo, challan or any document of like nature within twenty-four hours or within such time as may be granted to him upon an application made in writing by such dealer.
