(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 (2) or 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 specified goods as may be enabled the identification thereof.
(3) Every specified goods in relation to which tax leviable under this Act has been paid in full may be taken from one place to another through the Calcutta Metropolitan Area on production of the receipt showing the payment of such tax.
24 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.1 (Sections 16-19.)
16. If the dealer omits or fails to pay the whole or any part of the tax Effect of assessed under sub-section (1), sub-section (2) or sub-section (3) of P nr- ent section 14 or the amount of penalty imposed under sub-secti9n (2) or sub- Ym • section (3) of that section, the prescribed authority may seize the specified goods in relation to which payment has been so evaded.