Section 45(1)(b) in West Bengal Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 45(1)] [Section 45] [Entire Act]

State of West Bengal - Subsection

Section 45(1)(b) in West Bengal Value Added Tax Act, 2003

(b)furnishes such return but fails to make an application to the Commissioner for extension of date of payment, of the unpaid amount of net tax and interest, if any, as referred to in the first proviso to sub-section (2) of section 32; or

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State of West Bengal - Subsection

Section 45(1)(b) in West Bengal Value Added Tax Act, 2003