(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 accounts, register 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 31 or knowingly furnishes incorrect particulars as to the storage or disposal or specified goods, when purpoting to comply with the provisions of section 31, 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 Court may, in addition to any fine imposed, Order the confiscation of any goods seized under section 22.
(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 28 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.]
(Section 23.)
Storage and sale.
(c) intercept any search any vehicle, vessel, animal or any load carried by a person, within the Calcutta Metropolitan Area;
(d) seize any specified goods which it has reason to believe are being or have been, transported or removed from a notified place in contravention of the provisions of this Act together with any container or other materials for the packing of such goods;
(e) detain at any notified place, any specified goods together with the container or packing thereof;
(j) enter and search any place where it has reason to believe that any stock of goods, accounts register, voucher or other document relating to a dealer are kept, or are being kept for the time being for any purpose whatsoever, and if it has reason to believe that tax leviable under this Act, is being evaded, seize and detain such stock of goods, accounts, register, voucher or other document, for so long as may be necessary for examination or for the purposes of prosecution.