CHAPTER XI Maintenance of accounts by transporter, carrier or transporting agent and inspection, search and seizure of such accounts

West_Bengal_Value_Added_Tax_Act,_2003

70 Maintenance of accounts by transporter, carrier or transporting agent, and inspection
71 Entry into the place of, and search and seizure of accounts of, a transporter, carrier or transporting agent
72 Power of the Commissioner to stop delivery of goods and seizure of such goods

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