Section 23(3) in West Bengal Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (1) , where a dealer has become liable to pay tax under sub-section (1) of section 10, or sub-section (1) of section 11, or sub-section (2) of section 14 and is registered under the West Bengal Sales Tax Act, 1994, on the day immediately preceding the appointed day, she shall be deemed to have been registered under the Act:Provided that no such dealer shall be deemed to have been registered under the Act, if he has applied for cancellation of his certificate of registration under any of the provisions of the West Bengal Sales Tax Act, 1994, (West Ben. Act XLIX of 1994) , and such application is pending before the appropriate authority on the appointed day:Provided further that where it registration number has been allotted under the Act to a dealer referred to in the first proviso anytime before the appointed day, such registration number shall be deemed to have been cancelled on the appointed day as if no such number had ever been allotted to such dealer.(4) If a dealer who is required by sub-section (1) to get himself registered, sales, without reasonable cause, to make an application for registration within the time allowed under sub-section (2) , the Commissioner may, by an order in writing, after giving the dealer an opportunity of being heard, impose upon such dealer by way of penalty a sum not less than five hundred rupees for each month of default, in such manner as may be prescribed.
