Section 14(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)Any person, who -(a)fails to pay, within the time allowed any tax assessed or any interest or late fee determined or any penalty imposed on him under this Act, or(b)neglects or refuses to produce and explain any accounts or records or documents in accordance with the provisions of this Act or the rules made thereunder,shall, on conviction, be liable to be punished with fine which may extend to ten thousand rupees.
