(1) The prescribed authority may, in respect of any taxable goods lawfully detained or seized by him, incur such expenditure as may be necessary for the storage of such goods for so long as they remain detained or seized.
(2) The prescribed authority may, at any time after such seizure or detention, by notice issued in the prescribed manner, require the dealer whose goods have been so seized or detained to take delivery thereof before a date specified in the notice after payment of the tax due thereon, if any, together with the expenses incurred under sub-section (1).
(3)(a) If the dealer fails to take delivery of such goods before the date specified in the notice, the prescribed authority may, in the prescribed manner, cause such goods to be put up at public auction for sale for cash on delivery.
(b) If the prescribed authority deems the highest offer made at such a sale to be inadequate he may adjourn the sale to some other date in the prescribed manner.
(c) The proceeds arising from the sale shall be applied in payment, in order of priority, of— firstly, the charges incurred by the prescribed authority under sub-section (2), secondly, the tax payable, if any, on such goods, thirdly, the balance, if any, to the dealer of such goods on application made within one year from the date of the sale.
(d) Notwithstanding any provisions to the contrary, if any goods lawfully detained or seized be of a perishable nature, the prescribed authority may, at any time, if he thinks fit; cause them to be sold in any manner he thinks appropriate in the circumstances, and shall apply the proceeds in the manner provided in clause (c).
The West Bengal Taxes on Entry of Goods in Local 7 Areas Act, 1955.
XXVI of 1955.1 (Section 14.)