Section 60A in West Bengal Value Added Tax Act, 2003
60A. Recovery of admitted amount of net tax or any other tax, interest or penalty [from a dealer] [Substituted by Sec. 6 (13) of W.B. Act XIII of 2005 w.e.f. 1.4.2005 for the words 'from a dealer other than registered dealer'.].
- When a dealer furnishes a return under section 32 including dairying, or otherwise admits in writing, his liability to the any net tax or any other tax, interest, or penalty in respect of a certain period notwithstanding anything contained elsewhere in this Act, such amount of net tax or other tax, interest or penalty shall be deemed to have been quantified on the date of filing of such return or making such admission, as the case may be, and all the provisions of section 55, section 56, section 57, section 58, section 59, section 60, shall be applicable mutatis mutandis on such quantified net tax or other tax, interest or penalty.
