Section 80(9) in West Bengal Value Added Tax Act, 2003
(9)If the penalty is paid by the date specified in the notice referred to in subsection(7) and the transporter, carrier or transporting agent or person, furnishes the consignment note or the document of like nature containing the declaration in accordance with the provisions of the section, the Commissioner or the other authority referred to in sub-section (2) who imposes the penalty shall countersign the consignment note or the document of like nature containing the declaration and the documents in accordance with the provisions of this section and allow the vehicle to resume its journey.
