(1) Every dealer shall—
(a) keep true accounts of motor spirit manufactured, made or processed by him, or brought by him into West Bengal from any place outside West Bengal or obtained by him in West Bengal otherwise than by purchase, and of turnover of sales, and if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelligible, it may require the dealer to keep accounts in such from as may be prescribed by it;
(6) furnish any information that may be required by the prescribed authority in order to enable it to carry out the purposes of this Act;
Refunds.
Maintenance of accounts, furnishing of information, inspection, search and seizure.
40 The West Bengal Motor Spirit Sales Tax Act, 1974.
KT of 1974.]
(Sections 12, 13.)
(c) make available for inspection by the prescribed authority any accounts, registers, vouchers or other documents relating to the manufacture, making, processing, obtaining, import, sale or purchase of motor spirit or matters connected therewith, as may be required by the prescribed authority.
(2) (a) The prescribed authority may, in accordance with such rules as may be prescribed, enter and search any place where it has reason to believe that the dealer keeps, or is for the time being keeping, any accounts, registers, vouchers or other documents referred to in clause (c) of sub-section (1) and, if necessary, inspect, take copies, seize or retain them for so long as may be necessary for examination or for the purpose of any prosecution;
(b) Subject as aforesaid, the prescribed authority may enter and search at any time any building, vessel, vehicle or place in which it has reason to believe that any dealer carries on business or keeps any stock of motor spirit.
Explanation—The prescribed authority may, while entering and searching any place referred to in clause (a) of this sub-section, break open any door or window, or any almirah or safe or container in which it has reason to believe that the dealer keeps, or is for the time being keeping, any accounts, registers, vouchers or documents in relation to his business.
12. (/) No person carrying on business in motor spirit as a dealer Transfer of shall sell or otherwise dispose of such business or any part thereof business.
except to a person possessing a certificate under this Act to carry on such business.
(2) If any person carrying on any such business sells or otherwise disposes of such business or any part thereof he shall within fourteen days from the date thereof inform the prescribed authority and if any such person dies, his legal representative shall, in like manner, inform the said authority.
(3) When the ownership of the business in motor spirit of a dealer is transferred absolutely by sale or otherwise, or transferred by way of lease any tax payable under this Act in respect of such business by such dealer which remains unpaid at the time of transfer shall be payable by the transferee.
13. No person to whom any returns under this Act are submitted or Returns, etc., to be who makes an inspection or seizure under section 11 shall, save with confidential.
the previous sanction of the State Government, disclose any 41 The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Ad (Section 14.)
Offences and penalties.
information obtained from any such return or inspection or seizure, otherwise than departmentally or for the purpose of a prosecution under the Indian Penal Code in respect of any such return, or of any Act 45 of 1861 account, voucher or other document inspected, or for the purpose of a prosecution under this Act, or for the purpose of audit of receipts and refunds of tax imposed under this Act or any other law for the time being in force.