Section 11(5) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(5)If no assessment is made by the Commissioner under sub-section (4) in respect of any declaration made under section 8 by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10, the same shall be accepted as duly assessed and no further action will be taken in respect of such declaration except specifically required for the purposes of this Act.
