(1) Any person empowered by the State Government n this behalf may, for the poses of this Act,— Powers of purposes oarch. (a) require any owner of a rice mill to produce before entry anri such person all accounts, vouchers and other docuto stocks, purchases, receipts and ments relating d to furnish any other despatches of paddy, an stocks, purchases, information relating to such receipts and despatches and every nd such owner shall comply with such requisition; a
(b) inspect such accounts, vouchers and documents of, and the paddy held in stock by, such
(2) Any such person empowered by the State Government in this behalf may enter and search, at any time, by day any building, vessel, vehicle or place in which he has reason to believe that any owner of a rice• mill holds any stock
(3) All searches made under sub-section (2) shall be made of paddy.
in .accordance with the provisions of the Code of Criminal A11 Procedure, 1898.
14. No person to whom any returns under this Act are etc- to be furnished or who makes an inspection under section 13 000- shall, save with the previous sanction of the State Government, Returns, disclose any information obtained from any such return or inspection otherwise than departmentally or for the purposes of prosecution under the Indian Penal Code in respect of any sub return, or of any account, voucher or other document inspected, or for the purposes of a prosecution under this Act.
15. Any person who— sister such
(a) being the owner of a rice mill fails to or Tea rice m mill as requireid by section 4;
(b) fails to keep books of account as required by clause
(a) of section 5; or
(c) fails without sufficient cause to submit any return as required by clause (b) of section 5, or furnishes ar incorrect or incomplete return, or fails to submit r receipt for the full amount of the tax due a!
required by section 6; or
(d) fraudulently evades the payment of any tax due undo this Act; or Penalties,.
The West Bengal Paddy Purchase Tax Act, 1970.
XV of 1970.)
(Sections 16-21.)
(e) neglects to furnish any information required by section 8; or
(f) refuses to comply with ‘a requisition under clause (a) of sub-section (1) of section 13 or obstructs any officer making an inspection or a search under - section 13; or
(g) discloses any information in contravention of the provisions of section 14; or
(h) acts in contravention of any of the provisions of this Act, shall, on conviction, be punishable with fine which may extend to One thousand rupees, and in the case where the failure, evasion or contravention is a continuing one, with a further fine which may extend to one hundred rupees for every day after the first during which such failure, evasion or contravention continues subsequent to such conviction.
16. No proceedings in respect of any offence under this Institution Act shall be instituted except with the previous sanction of proof such authority as may be prescribed and upon complaint by oeedinge.
a person empowered under section 13.
17. All offences punishable under this Act shall be bailable. offences to be bailable.