Amendment status not verified — confirm the current text below against the official source.
Where any person, without any reasonable cause.— Penalties. (a) fails to pay the full amount of tax in accordance with the provisions of section 6: or (b) brings, or causes to be brought, any goods into any local area without furnishing the cash security demanded under section 9, the prescribed authority may. after giving such person a reasonable opportunity of being heard, in the prescribed manner, impose upon such person. a penalty not exceeding the-amount which he fails to pay as tax under section 6 or as cash security under section 9, as the case may he. Determina- tion of tax payable. 159 The West Bengal State Tax on Consumption or Use of Goods Act, 2001. [West Ben. Act (Sections 14-16.) Search. settUre and penalty. Recovery of tax or penalty. Appeal.