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[Cites 0, Cited by 0] [Section 11(4)] [Section 11] [Entire Act]

State of West Bengal - Subsection

Section 11(4)(b) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012

(b)the Commissioner is satisfied that a declaration made under section 8 by an unregistered dealer or an importer other than a dealer upon his self-assessment under section 10 is not correct and complete or that the full amount of tax payable in respect of such self-assessment has not been paid; or