Section 76(3) in West Bengal Value Added Tax Act, 2003
(3)If the dealer fails to produce [before the authority referred to in subsection (1) of section 75] [Substituted by S. 6(20) (c) (i) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'before the Commissioner'.], the documents referred to in clause (b) of sub-section (1) of section 75 and fails to satisfy him that the goods found in such warehouse have not been transported in contravention of section 73, [such authority shall] [Substituted by S. 6(20) (c) (ii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner shall'.],for reasons to be recorded in writing, seize the goods and grant a receipt specifying the items of goods so seized.
