Section 40(5) in West Bengal Value Added Tax Act, 2003
(5)Where any person, while paying any sum to a dealer, contravenes the provisions of sub-section (1) , sub-section (2) or sub-section (3) , he shall be personally liable for such contravention, and the Commissioner may, after giving him an opportunity of being heard, by order in writing and in such manner as may be prescribed, impose on such person a penalty, not exceeding twice the amount required to be deducted and deposited by him into the appropriate Government Treasury.
