Section 80(7) in West Bengal Value Added Tax Act, 2003
(7)Any penalty imposed under sub-section (6) shall be paid by the transporter, carrier or transporting agent or person into a Government Treasury or the Reserve Bank of India by such date as may be specified by the Commissioner or the other authority referred to in sub-section (2) 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 service of the notice:Provided that the Commissioner of the other authority referred to in subsection(2) may, for reasons to be recorded in writing, extend the date of such payment.
