Section 25(2) in West Bengal Value Added Tax Act, 2003
(2)If a transporter, carrier or transporting agent, who is required by subsection (1) to get himself enrolled, fails, without reasonable cause, to make an application for enrolment within the prescribed time, the Commissioner may, by an order in writing and after giving such transporter, carrier or transporting agent an opportunity of being heard, impose upon such transporter, carriers or transporting agent a penalty of a sum not exceeding one thousand rupees for each month of default, in the manner as may be prescribed.
