Section 46(3) in West Bengal Value Added Tax Act, 2003
(3)The Commissioner shall -(a)in making the assessment under sub-section (1) and imposing the penalty under sub-section (2) , give the dealer a reasonable opportunity of being heard; and(b)after making such assessment or imposing such penalty, issued to the dealer a notice directing him to pay the net tax payable, interest determined and penalty imposed upon such assessment in such manner as may be prescribed.
