(1) The prescribed authority may, in respect of any specified goods lawfully detained or seized by it, 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), and penalty, if any, imposed under sub-section (3) of section 14.
(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 pres-iibed manner, cause such goods to be put up at public auct 'm for sale for cash on delivery.
(b) If the prescribed authority deems the highest offer made- at such a sale to be inadequate, it may adjourn the Sale to'some other date in the prescribed manner.
Storage and Bala, 10 The Taxes on Entry of Goods into Calcutta Metropolitan Ara Act, 1970.
[President's Act
(c) The proceeds arising from the sale shall be applied in payment, in order of priority, of— firstly, the expenses incurred by the prescribed authority under sub-section (1), • secondly, the tax payable, if any, on each goods, thirdly, the fine, if any, imposed under this Act, fourthly, 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 specified goods lawfully detained or seized be of a perishable nature, the prescribed authority may, at any time, if it thinks fit, cause them to be sold in any manner it thinks, • appropriate in the circumstances, and shall apply the proceeds in the manner provided in clause (c).
CHAPTER -VI OFFENCES AND THEIR TRIAL Penalties. 24. (1) Whoever,— • (a) omits or fails without any reasonable excuse to make the declaration referred to in section 13, or
(b) evades the payment of any tax or penalty leviable under this Act, or
(c) omits or fails, without any reasonable excuse, to.
produce any account, register or document or to furnish any information required by the prescribed authority or produces any accounts which are incorrect in material particulars or furnishes any information to the prescribed authority which is false, misleading or inaccurate, or
(d) contravenes the provisions of section 29 or knowingly furnishes incorrect particulars as to the storage or disposal of specified goods, when purporting to.
comply with the provisions of section 29, or
(e) obstructs the prescribed authority in the exercise of its powers under section 22, shall be punishable with -imprisonment which may extend to six months, or with fine, or with both, and where the offence is a continuing one, with a further fine not exceeding rupees fifty for every day, excepting the first, during which the offence continues.
(2) The Con-rt may, in addition to any fine imposed, order the contscation of any goods seized under section T.
The Taxes ow Entry of Gao4s into Caseate Metr ,p t is 11 Ares Art, 2910.
It t19704
(3) If it be found, when. any specified goods are transported or removed from any notified place, that--
(a) the packages in which they are contained differ widely from the description given in the declaration made under section 13; or
(b) the contents thereof Kaye been wrongly defined ox mis-stated in the declaration in. relation to leaf particulars required to be stated therein, Ole dealer shall be punishable with a peuaIty not exceeding any tliousand rupees.
(4) All offences punishable under this Act or the rules made thereunder shall be cognizable and bailable.
(5) No Court shall take cognizance of any offenoe under this Act or the rules made thereunder except on a complaint made with the previous sanction of the prescribed authority.