Section 10(3) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(3)If it is found by an unregistered dealer or importer other than a dealer within two years from entry of any consignment of specified goods that -(a)the security paid by him under sub-section (2) in respect of entry of such consignment of specified goods is lower than the amount of tax actually payable by him under this Act, he shall pay the full amount of tax, after adjustment of the amount already paid as security, to such authority, within such period, in such manner and along with such documents, as may be prescribed; and(b)if such security paid under sub-section (2) in respect of entry of such consignment of specified goods is in excess of the amount of tax actually payable by him under this Act, he shall apply for refund of the amount paid in excess to such authority, within such period, in such manner, and along with such documents, as may be prescribed.
