Section 92(7) in West Bengal Value Added Tax Act, 2003
(7)The payment of the amount, if any, of tax, penalty or interest due in accordance with the order of the Appellate and Revisional Board in respect of which an application has been made under sub-section (1) , shall not be stayed pending the disposal of such application or any reference made in consequence their off, but if such amount is reduced as the result of such reference, the amount of tax, penalty of interest paid in excess shall be refunded in accordance with the provisions of section 62.
