(1) The amount of tax assessed under sub-section. (1), sub-section (2) or sub-section (3) of section 14 and the amount of penalty imposed under sub-section (3) of that section shall - be paid forthwith by the dealer to the prescribed authority and that authority shall, on payment of the assessed amount of the tax and the penalty, if any, grant to the dealer a receipt showing the payment of such amount.
(2) The receipt granted under sub-section (1) shall contain such particulars in relation to the speoified goods as ntagyenable the identification thereof.
(3) Every specified goods in relation to which tax leviable ender this Act has been paid in full may be taken from one place to another throughout the Calcutta Metropolitan' Area on production of the receipt showing the payment of such tax.
11X If the dealer omits or fails to pay the whole or any part of the tax assessed under sub-section (.1), sub-section (%) er aulo-section (3) of section 14 or the amount of penalty imposed under sub-section (3) of that section, the prescribed authority may seize the specified goods in relation to which payment has been so evaded.