Section 13(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)Failure to produce a declaration required to be made under section 8 by a dealer or an importer other than a dealer at the time of entry of specified goods into a local area for consumption, use or sale therein shall be deemed to be wilful contravention of the provisions of this Act with intention of evasion of tax, unless the contrary is proved.
