Section 9(8) in The West Bengal Luxury Tax Act, 1994
(8)The amount of luxury tax due from a stockist upon assessment made under sub-section (1) or sub-section (2), as the case may be, shall, together with any penalty directed to be paid under sub-section (1), be paid by the stockist into a Government Treasury or the Reserve Bank of India by such date as may be specified in a notice issued by the prescribed authority for this purpose, and the date to be so specified shall not ordinarily be less than thirty days from the date of service of such notice.
