Section 30A in West Bengal Value Added Tax Act, 2003
30A. Statement to be furnished by persons, dealing in transporting,carrying, shipping or clearing, forwarding or warehousing etc.
- If, in the opinion of the State Government, there is appreciable evasion of tax in respect of any goods, the State Government may, by notification, specify such goods, and their upon every person dealing in transporting, carrying, shipping or clearing, forwarding or warehousing such goods, whether as owner or lessee or awkward were of a warehouse, shall furnish a statement of declaration in such form, within such time, in such manner, and for such period and to such authority, as may be specified in the notification.
