Section 30(3) in West Bengal Value Added Tax Act, 2003
(3)A registered dealer whose registration has been cancelled under subsection (2) , shall continue to be liable to pay tax in accordance with the provisions of sub-section (9) of section 10 in the event of making any sale of goods taxable under this Act subsequent to such cancellation of registration, but during the period of such liability to pay tax, he shall, within thirty days from the date of incurring such liability, apply for registration under section 24 and such application shall be disposed of in accordance with the provisions of that section.
