Section 2(3A) in West Bengal Value Added Tax Act, 2003
(3A)"appropriate Government Treasury" means-(a)in the case of a dealer in Kolkata-(i)the Kolkata Branch of the Reserve Bank of India for payments under the Act exceeding five hundred rupees, and(ii)such head office, main office, branch or branches of any bank in Kolkata as may be authorised in this behalf by the State Government for the purpose of accepting deposits for payments under the Act, and(b)in other cases, the treasury or sub-treasury of the sub-division where the dealer's place of business is situated or, in the event of the dealer having more than one place of business, where the chief branch or head office of the business is situated;
