(1) When it appears that any taxable goods, in respect of the entry of which tax is payable under this Act, have entered a local area and no bill of entry was delivered and no tax was paid in respect of the entry of such goods as required under the foregoing sections, the prescribed authority shall proceed, in such manner and within such time as may be prescribed, to assess the tax to the best of his judgment and direct the dealer by whom the tax is payable, to pay it on demand; and the prescribed authority may, in addition, direct such dealer to pay a penalty not exceeding one and a. half times the tax assessed :
Provided that the prescribed authority may, in respect of any particular dealer, for reasons to be recorded in Shortlevied taxes.
The West Bengal Taxes on Entry of Goods in Lo6al 5 Areas Act, 1962.
XX of 1962.]
(Sections 11-13.)
writing, extend the date of such payment or allow such dealer to pay the tax payable and the penalty, if any, directed to be paid, by instalments.
(2) Any amount of tax or penalty which remains unpaid after the date specified in the demand notice shall be recoverable as an arrear,, of land revenue.
(3) Any assessment made under this section shall be without prejudice to any prosecution instituted for an offence under this Act.
11. Notwithstanding anything contained in any law for the time being in force, in respect of any business carried on under a trade name, action may be taken under this Act in any matter connected with the purposes of this Act including the realisatiot. of taxes or penalty, and proceedings for the recovery of any such taxes or penalty may be commenced or continued under any law against the person owning the business.
Action taken and proceedings commenced or continued in the trade name of a business.
12. Every dealer to whom a .transport pass is granted Partiunder sub-section (2) of section 6 in respect of any taxable culars;
goods entering a local area, shall— accounts, etc., to be
(a) furnish to .the prescribed authority within the maintained Stalk prescribed time such particulars as to the storage and made and disposal of such goods as may be prescribed; in certain available
(b) keep true accoun-b.s relating to the stook, purchases cases.
and disposal of such goods:
Provided that if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelligible for carrying out the purposes of this Act he may require the dealer to keep accounts in such form as may be prescribed;
(c) make available for inspection by the prescribed authority any stocks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority.
13. Subject to such rules as may be prescribed, the prescribed authority may, for securing compliance with the provisions of this Act, or for carrying out the purposes of this Act,— . (a) open any package and examine any goods entering a notified place;
(b) on the entry in or at the time of the transportation or removal of such goods from, a notified place, take samples of such goods for ascertaining whether any tax under this Act is payable, or for any other necessary purpose, provided that such samples shall, if practicable, be restored to the owner thereof or compensation shall be paid therefor to the owner at the market value;
Power to do certain things for securing compliance with the provisions of the Act or for carrying out the purposes of the Act. - • 6 The We.rt Bengal Taxes on Entry of Goods in Local .1peas Act, 1962.
[West Ben. Act (Section 14.)
(c) intercept and search any road vehicle or river-craft or any load carried by a person within a local area specified under column 2 of the Schedule;
(d) seize any taxable goods which he has reason to believe are being or have been transported or removed in contraventiop. of the provisions of section 6, together with any container or other materials for the packing of such goods;
detain at any notified place, any taxable goods together with the container and other materials for packing thereof ;
enter and search any place where he has reason to - believe that any stocks, accounts, registers, vouchers or other documents referred to in clause (c) of section 12 are kept or are being, for the time being kept; and, if he has reason to believe that tax is being evaded, seize and detain them for so long as may - be necessary for examination or for the purposes of prosecution.