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Manner of giving custody of seized goods to a transporter.

109. (1) Where a consignment of goods has been seized under

(a) sub-section (1) of section 76 and the transporter of such seized goods has exercised option in writing, under the second proviso to sub-section (1) of that section; or

(b) sub-section (2) of section 76, and the person of such seized goods has exercised option in writing, under the first proviso to sub-section (2) of that section, before an Assistant Commissioner or a Sales Tax Officer competent to impose penalty under section 77 in respect of such seized goods, such authority may give custody of such seized goods to the transporter, or person, as the case may be, and allow such transporter, or person, to transport such seized goods up to the godown or warehouse of such transporter, or person, as the case may be, in West Bengal as declared by him.

(2) The option in writing referred in sub-rule (1) shall be exercised by the person or the transporter, in duplicate, in the form below :-

FORM OF OPTION

[See sub-rule (2) of rule 109 of the West Bengal Value Added Tax Rules,2005]

The Assistant Commissioner/

Sales Tax Officer,

...........Checkpost/Range/Charge/Section

In accordance with the provisions of sub-rule (1) of rule 109 the West Bengal Value Added Tax Rules, 2005, *I/We hereby exercise option to take custody of the goods seized at.........(place) on........(date) under *sub-section (1)/ sub-section (2) of section 76 of the West Bengal Value Added Tax Act, 2003 (Seizure Case No.....dated....).for keeping such seized goods in *my/our godown or warehouse in West Bengal situated at ........(address)

(2) *I/We do hereby undertake that *I /We shall keep the seized goods in the said godown/warehouse and that *I/We shall not deliver such seized goods to the consignee or owner of such seized goods or dispose of such goods in any manner before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 77 of the said Act are concluded and a communication to that effect in writing is received by *me/ us from you.

(3) *I/We hereby declare that in the case of any contravention of the provisions of *second proviso to sub-section (1)/ first proviso to sub-section (2) of section 76 of the said Act, *I/We shall be liable to a penalty under section 78 of the said Act.

(4) (a) Name of the *person/transporter............

(b) Address of the *person/transporter in West Bengal....

(5) (a) Signature (with date)...........

(b) Name of the person signing the form of option (in full) ...........

*Strike out whichever is not applicable.

___________________________________________________________

(3) Where the authority before whom an option is exercised by a person or a transporter under sub-rule (1) is satisfied that the transporter has correctly given all the requisite information and the form of option is in order, such authority may give custody of the seized goods to such person or transporter, as the case may be, by passing an order in writing in the format below:-

ORDER

Order dated.......passed under *second proviso to sub-section (1) / first proviso to sub-section (2) of section 76 of the West Bengal Value Added Tax Act, 2003, read with sub-rule (3) of rule 109 of the West Bengal Value Added Tax Rules, 2005.

WHEREAS the *person/transporter.......(name of the *person/transporter) of..........(address of the *person/transporter in West Bengal in full) has exercised an option, in writing, dated.......to take custody of the goods seized from him in terms of the seized receipt granted in seizure case No........dated........:

AND WHEREAS the said *person/transporter has undertaken to abide by the conditions and restrictions provided in the *second proviso to sub-section (2)/ first proviso to sub-section (2) of section 76 of the West Bengal Value Added Tax Act, 2003;

AND WHEREAS the said *person/transporter has declared himself to be liable for imposition of penalty under section 78 of the said Act for any contravention of his part of the conditions and restrictions provided in the *second proviso to sub-section (2)/ first proviso to sub-section (2) of section 76 of the said Act;

AND WHEREAS the undersigned is satisfied that the *person/transporter has correctly given all the requisite information and that the Form of option is in order; The undersigned hereby gives custody of the seized goods referred to above to the said *person/transporter and allow him to *transport/keep the same to *his/their *godown /warehouse situated in West Bengal of........(address of the godown /warehouse in full)

The undersigned directs the said * person/transporter to keep the seized goods in the said *godown/warehouse in *his/their custody and not to deliver such seized goods to the consignee or owner of such seized goods or to dispose of the seized goods in any other manner before the proceedings, if any initiated against the person or consignee or owner of such seized goods under section 77 of the said Act are concluded and a communication to that effect in writing received by such transporter from the undersigned, failing which a penalty shall be imposed upon him under section 78 of the said Act.

(Office seal)

...............................

(Signature of the authority passing the order)

Name (in full) of such authority..............

Designation of the authority...............

*Strike out whichever is not applicable.

__________________________________________________________

(4) A copy of the order passed under sub-rule (3) of rule 109 shall be made over to the person or transporter to whom custody of the seized goods is given under that subrule.