Amendment status not verified — confirm the current text below against the official source.
39 The West Bengal Motor Spirit Sales Tax Act, 1974. [West Ben. Act (Sections 10, 11.) authority may, in the prescribed manner by notice issued in this behalf, direct that in addition to the amount of arrears of such tax, such further sum not exceeding double the amount of tax, as the prescribed authority may specify in the notice shall be paid by the dealer by way of penalty, by such date as may be specified in the notice, and the amount of any such tax or penalty which remains unpaid after the date so specified in the notice shall be recoverable as an arrear of land revenue: Provided that if the prescribed authority is satisfied that the default in making payment of the tax has been due to circumstances beyond the control of the dealer, it may, by order recording reasons for so doing, exempt the dealer from payment of any penalty: Provided further that the provisions of sections 9 and 10 of the Ben. Act III of Bengal Public Demands Recovery Act, 1913, shall not apply to any