Section 40(3) in West Bengal Value Added Tax Act, 2003
(3)After such deposit of the amount under sub-section (2) , the person who makes the deduction and deposit, shall, within fifteen days from the date of such deposit, issued to the dealer a certificate in the prescribed form for each deduction separately and send a copy of receipted challan or a copy of the account statement referred to in sub-section (2) , as the case may be, to the Commissioner along with the relevant certificate of deduction and such document as may be prescribed.
