Section 80(11) in West Bengal Value Added Tax Act, 2003
(11)Notwithstanding anything contained in sub-section (8) and sub-section (10) , the Commissioner or the authority referred to in sub-section (2) , pending final disposal of an application for revision under section 86 against an order of imposition of penalty under the section, may direct transport of the goods through West Bengal on such terms and conditions as he may consider fit and proper.
