Section 96(2) in West Bengal Value Added Tax Act, 2003
(2)Any penalty imposed under sub-section (1) shall be paid by the dealer by such date as may be specified by the Commissioner in a notice issued for the purpose, and the date to be so specified shall not be less than fifteen days from the date of issue of such notice:Provided that the Commissioner may, for reasons to be recorded in writing, extend the date of such payment or allow the dealer to pay the penalty imposed in such number of instalments as the Commissioner may determine.
