Section 46(1)(a) in West Bengal Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(a) in West Bengal Value Added Tax Act, 2003

(a)no return has been furnished by a registered dealer for any return period of a year; or

(aa)return has been furnished by a registered dealer without paying net tax or interest for any of the tax period within the prescribed date, or within such date, as may be extended by the Commissioner; or

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State of West Bengal - Subsection

Section 46(1)(a) in West Bengal Value Added Tax Act, 2003