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[Cites 0, Cited by 0] [Section 54(1)] [Section 54] [Entire Act]

State of West Bengal - Subsection

Section 54(1)(a) in West Bengal Value Added Tax Act, 2003

(a)the amount or the aggregate of the amounts specified in the notice as aforesaid, payable or due from him, for payment of net tax or any other tax, interest, or penalty exceeds one lakh rupees; or