Section 10(2) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(2)While making the declaration under section 8 in respect of entry of specified goods, the unregistered dealer or importer other than a dealer shall in the prescribed manner pay into the appropriate Government Treasury a security towards the amount of tax payable under this Act as determined by him under sub-section (1) upon such self-assessment and the proof of payment of such security shall accompany the declaration made by such dealer or importer other than a dealer under section 8.
