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[Cites 0, Cited by 0] [Section 93(3A)] [Section 93] [Entire Act]

State of West Bengal - Subsection

Section 93(3A)(b) in West Bengal Value Added Tax Act, 2003

(b)the direction of the Commissioner under sub-section (1) of section 72, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both , and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence.