Section 32(2) in West Bengal Value Added Tax Act, 2003
(2)Every dealer required by sub-section (1) to furnish a return shall, before furnishing such return, payable for amount of the net tax and interest, if any, payable according to such return, in the manner as provided in section 31 and shall furnish along with such return, a receipt from the appropriate Government Treasury referred to in that section showing the payment of such amount:Provided that where a dealer is required by sub-section (1) to furnish return for any return period is unable to make payment of the full amount of the net tax or interest payable according to such return, such dealer shall furnish return without making payment of the full amount of the net tax or interest payable according to such return along with an application that using the reasons to the Commissioner for extension of time for making payment of the unpaid amount of net tax or interest payable upto the extended date of payment:Provided further that the Commissioner may, if he is satisfied on the reasons adduced by the dealer in the application referred to in the first proviso, extend, by an order in writing, the time for making payment of such unpaid amount of the net tax and interest if any, payable thereon on such terms and conditions as he may deem fit and proper.
