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[Cites 0, Cited by 0] [Section 46(2)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(2)(b) in West Bengal Value Added Tax Act, 2003

(b)the dealer has furnished such return but has failed to pay the full amount of net tax for any tax period within the prescribed date or within such date as extended by the Commissioner, direct that the dealer shall pay by way of penalty, in addition to the amount of tax so assessed, a sum not exceeding fifty per centum of the amount so assessed.