Amendment status not verified — confirm the current text below against the official source.
(1) Every registered dealer shall, in the manner as may be prescribed, submit before the prescribed authority such statements, accounts or declarations within such time as may be prescribed and shall verify that such statements, accounts or declarations are true to the best of his knowledge and belief. 74 of 1956. 21 of 2000. 58 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003. Additional information to be furnished by dealers. Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale. Penalty for furnishing incorrect information under section t05. Transfer of business by registered dealer. (Chapter XV.—Miscellaneous.--Sections 104-107.) (2) If a registered dealer fails to submit statements, accounts or declarations referred to in sub-section (1), he shall be liable to pay a penalty not exceeding twenty-five thousand rupees for each time of default, in the manner as may be prescribed.