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[Cites 0, Cited by 1] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(b) in West Bengal Value Added Tax Act, 2003

(b)a registered dealer fails to make payment of the amount of net tax or interest, in deficit within the date specified in a notice issued under sub-section (2) of section 41; or