Section 9 in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
9. Return and payment of tax by registered dealers.
(1)Every registered dealer shall, either electronically or manually, submit a return in such form containing such particulars, to such authority, within such period, in such manner and along with such documents, as may be prescribed.(2)A registered dealer shall pay into the appropriate Government Treasury in the prescribed manner and within the prescribed date the full amount of tax payable by him under this Act on the basis of the return to be submitted under sub-section (1) and shall furnish along with such return satisfactory proof of the payment of such tax.(3)Where the Commissioner is satisfied that a registered dealer has defaulted in, or has attempted to evade, payment of tax under this Act, he may, for reasons to be recorded in writing, demand from such registered dealer an amount towards security for safeguarding revenue in respect of the tax payable under this Act, either for a single consignment or for tax payable for a particular period, and such security shall be adjusted against the tax payable under this Act for that consignment or that period, as the case may be.
