Section 10(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)An unregistered dealer or an importer other than a dealer liable to pay tax under this Act shall ascertain the import value of goods on his own assessment, referred to herein as self-assessment, in respect of consignment of specified goods at the time of entry of such goods into a local area for consumption, use or sale therein and determine the tax payable under the provisions of this Act accordingly upon his self-assessment.
