Section 7(9) in West Bengal Value Added Tax Act, 2003
(9)The amount of cost awarded by the Appellate and Revisional Board against a dealer shall be recoverable from him as if it were the tax due from him under this Act and, in case of default by him, such dues shall be recovered as an arrear of land revenue:Provided that the provisions of section 9 and section 10 of the Bengal Public Demands Recovery Act, 1913 (West Ben. Act III of 1913) , shall not apply to a proceeding for recovery of any cost awarded under this sub-section.
