Section 11(3) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(3)While making any assessment under sub-section (2), the Commissioner may also direct the registered dealer to pay, in addition to the tax assessed, a penalty not less than fifty per centum and not more than one hundred and fifty per centum, of the amount of tax that has not been disclosed by the registered dealer in his return, or in the case of failure to submit a return, one hundred and fifty per centum, of the tax to be demanded upon such assessment, as the case may be.
