Section 30E(2) in West Bengal Value Added Tax Act, 2003
(2)[ If a registered dealer fails to submit statements, accounts or declarations referred to in sub-section (1) , he shall be liable to pay a penalty not exceeding five thousand rupees for each default, in the manner as may be prescribed.] [Inserted w.e.f. 01.08.2006 by S. 12(16) of WB Act XVIII of 2006.]
