Section 11(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)No assessment of tax shall be made by the Commissioner in respect of any dealer or importer other than a dealer except as provided in this section and unless an assessment is made under this section the tax paid by a registered dealer in terms of a return furnished under section 9 or by an unregistered dealer or an importer other than a dealer in terms of the self-assessment under section 10, shall be accepted as full payment of admitted tax payable under this Act.
