Section 39(4) in West Bengal Value Added Tax Act, 2003
(4)If a dealer is in default in depositing in accordance with the provisions of sub-section (2) , the amount collected in contravention of the provisions of subsection(1) , the Commissioner may, after giving such dealer a reasonable opportunity of being heard, by an order in writing, direct the dealer that he shall pay by way of penalty a sum not less than the amount of tax so collected but not exceeding twice the amount of tax so collected by him in contravention of the provisions of sub-section (1).
