Section 101(2) in West Bengal Value Added Tax Act, 2003
(2)A penalty imposed under sub-section (1) , shall be paid by the person upon whom it is imposed by such date as may be specified by the authority referred to in sub-section (1) , in a notice to be issued for this purpose, and the date so specified shall not be earlier than fifteen days from the date of issue of such notice:Provided that the authority may, for reasons to be recorded in writing, extend the date of payment of the penalty for such period, as he may think fit.
