Section 30E in West Bengal Value Added Tax Act, 2003
30E. Statements, accounts or declarations to be furnished by registered dealer's and penalty for months furnishing the same.
(1)Every registered dealer shall, in the manner as may be prescribed, submit before the prescribed authority such statements, accounts or declarations within such time as may be prescribed and shall verify that such statements, accounts or declarations are true to the best of his knowledge and belief.(2)[ If a registered dealer fails to submit statements, accounts or declarations referred to in sub-section (1) , he shall be liable to pay a penalty not exceeding five thousand rupees for each default, in the manner as may be prescribed.] [Inserted w.e.f. 01.08.2006 by S. 12(16) of WB Act XVIII of 2006.]
