Section 27E in West Bengal Value Added Tax Act, 2003
27E. Penalty for contravention of the provisions of sections 27A, 27B,27C, or 27D.
- Where a dealer fails to furnish the information as referred to in section 27A, section 27B, section 27C, or section 27D within such time as may be prescribed, the Commissioner may, after giving the dealer an opportunity of being heard, by an order in writing, impose upon such dealer by way of penalty a sum not exceeding five thousand rupees in such manner as may be prescribed.
