Section 13(4) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(4)The penalty imposed under sub-section (2) shall be over and above the tax payable under this Act, and the seized consignment of specified goods shall be released upon payment of such penalty, along with payment of the tax payable by an unregistered dealer or importer other than dealer under this Act on entry of such specified goods.
