Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in any other law for the time being in force, no Government, local authority, educational institution, or corporation or body corporate established by or under a Central or State Act shall enter into any works contract or place order with, or make purchases of any goods from, any dealer or make any payment to such dealer for such purchases, unless the Commissioner certifies in the prescribed manner that such dealer- 1 of 1872. 45 of 1860. 49 of 1988. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 57 The West Bengal Value Added Tax Act, 2003. (Chapter XV.—Miscellaneous.—Sections 100-103.) Power to call for information or statement from bank, post office, railway, etc. Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc. Information to be furnished by dealers regarding changes of business. Statements, accounts or declarations to be furnished by dealers. (a) has no liability to pay tax or has not defaulted in furnishing any return or returns together with the receipted challan or chullans showing payment of all tax payable under this Act or the Central Sales Tax Act, 1956, (b) has not defaulted in making payment of tax, otherwise payable by, or due from, him under this Act or the Central Sales Tax Act, 1956, or (c) has made satisfactory provision for securing the payment of tax by furnishing bank guarantee in favour of the Commissioner or otherwise, as the case may be: Provided that the provisions of this sub-section shall not apply to any payment Where any amount is deductible from such payment under sub-section (1) of section