Section 24A(2) in West Bengal Value Added Tax Act, 2003
(2)of section 24, a dealer who is liable to pay tax under section 10, or section 11, but has failed to apply for registration under the Act, may, at his option, make an application for registration in the prescribed form to the prescirbed authority under section 24 by the 31st day of October, 2006, along with a declaration by such dealer giving particulars were sales for year or part thereof, and proof of payment of tax, in lieu of tax payable under sub-section (2) of section 16, at the rate of one per centum on turnover of sales on which tax is payable as referred to in sub-section (1) of section 16, in respect of the period commenting on and from the appointed day and ending on the day preceding the date of filing such application:Provided that the provisions of this sub-section shall not apply to any dealer,-(a)if any notice for determination of his liability under any of the provisions of the Act has been issued to him under section 66; or(b)if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 67 on or after the appointed day; or(c)if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 66 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994.) , during the period of three years preceding the appointed day.
