Section 15(3) in The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
(3)Where an employer or person wilfully fails to maintain the books of accounts or other registers or documents as referred to under sub-section (1), or wilfully fails to comply with the requirements of sub-section (2), the Commissioner may, after giving him an opportunity of being heard, impose upon him a penalty not exceeding rupees one hundred for each day of such failure.
