(1) Where any transporter, carrier or transporting agent has--
(a) received any consignment of taxable goods from a dealer, casual dealer, or any other person in West Bengal for transport of such consignment to any place outside, or within West Bengal, or
(b) transported into West Bengal any consignment of taxable goods on account of a dealer, casual dealer, or any other person, and the Commissioner has information that such dealer, casual dealer, or person is not in existence at the address given in the way bill, tax invoice, invoice, cash memo, bill, or consignment note or any document of like nature in respect of any consignment of goods referred to in clause (a), or clause (b), the Commissioner may direct such transporter, carrier or transporting agent, by an order in writing, that--
(i) the consignment of goods referred to in clause (a) shall not be transported outside, or within, West Bengal, or
(ii) the consignment of taxable goods referred to in clause (b) shall not be delivered, till the matter is investigated into by the Commissioner or till a period of fifteen days (excluding Sunday or a public holiday declared under the Negotiable Instruments Act, 1881) expires from the date of communication of such direction to the transporter, carrier or transporting agent, whichever is earlier.
(2) where the Commissioner, after causing an enquiry about the existence of such dealer, casual dealer, person, is satisfied that such dealer, casual dealer, person--
(a) is in existence at the address given in the way bill, tax invoice, invoice, cash memo, bill, consignment note or any document of like nature, he shall, forthwith with drawer, by an order in writing, his direction issued under sub-section (1) to such transporter, carrier or transferring agent; or
(b) is not in existence at the address given in the way bill, tax invoice, invoice, cash memo, bill, consignment note or any document of like nature, the transport of the consignment of taxable goods by such transporter, carrier or transporting agent, to any place into or within, or outside, West Bengal, shall be deemed to be in contravention of the provisions of section 73, or section 81, as the case may be, and the Commissioner shall, after giving such transporter, carrier or transporting agent, a reasonable opportunity of being heard, seize such consignment of goods under section 76.