Section 30D(1) in West Bengal Value Added Tax Act, 2003
(1)Subject to such conditions as may be prescribed, any dealer to whom the notice has been issued proposing imposition of penalty under sub-section(1) of section 30C, may, before the date fixed in such notice for hearing, at his option, compound the penalty proposed to be imposed, as mentioned in such notice, and the Commissioner may, at his discretion, accept from such dealer, by way of composition of penalty proposed to be imposed under sub-section (1) of that section, an amount equal to ten per centum of the value of goods claimed by the dealer to have transferred by him otherwise than by way of sale in West Bengal in the statement furnished by him under section 30B.
