(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 prescribed manner, require the dealer whose goods have been so seized or detained to take delivery thereof before adate 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, inposed under sub-section (2) or 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 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, it 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 expenses incurred by the prescribed authority under subsection (1).
29 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act Composition of offences.
Offences by companies.
(Sections 25,26.)
(b the contents thereof have been wrongly defined or misstated in the declaration in relation to any particulars required to be stated therein, the dealer shall be punishable with apenalty not exceeding one thousand 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 offence under this Act or the rules made thereunder except on a complaint made with the previous sanction of the prescribed authority.