Section 34(3) in West Bengal Value Added Tax Act, 2003
(3)[ Where as a result of an order under section 84, section 85, section 86, section 87 or section 80 the amount of tax due is modified as stated in subsection (2) , the interest shall be payable at the rate of twelve per centum per annum for the period of default, calculated from the date next following the date specified in the notice original issued under section 45 or section 46 or section 48 for payment thereof upto the date of full payment of such tax due or upto the date preceding the date of commencement of proceedings under section 55, whichever is earlier, upon so much of the amount of modified tax due as remains unpaid.] [Inserted by S. 6 (11) (c) of W.B. Act XIII of 2005 w.e.f. 1.4.2005.]
