Section 55(1) in West Bengal Value Added Tax Act, 2003
(1)Any amount of net tax or any other tax, interest or penalty due, under this Act from a dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person, which remains unpaid after the date specified in the notice of demand issued in this behalf under this Act or the rules made thereunder, directing payment of such amount of net tax or other tax, interest, or penalty, shall be recoverable -(a)as an arrear of land revenue as if it were payable to the Collector, or(b)by the Tax Recovery Officer in accordance with the provisions of subsection(2) of the section, section 56, section 57, section 58, or section 59 and the rules regulating the procedure for recovery of net tax or any other tax, interest, or penalty as may be prescribed, where the State Government directs by general or special order so to do in respect of such class or classes of dealers having their places of business in such area or areas as may be specified in such order.
