Section 13(3) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(3)When any consignment of specified goods is seized under sub-section (1) and the Commissioner is satisfied that the entry of such goods into a local area was made for the purpose of consumption, use or sale therein, whether by the dealer or the importer other than a dealer himself or by any other person, he shall after giving the dealer or importer other than a dealer or the transporter or the person from whom such goods have been seized an opportunity of being heard, impose, in the manner as may be prescribed, a penalty for an amount equivalent to twice the amount of tax payable under this Act.
