Section 93(3B) in West Bengal Value Added Tax Act, 2003
(3B)[Whoever contravenes the express conditions referred to in the provisions] [Substituted by S. 6 (27) (b) of WB Act XIII of 2005 w.e.f. 9.8.2005 for 'Whoever contravenes the provisions'.] of the first proviso to sub-section (2) of section 76, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence.
