The West Bengal Sales Tax Act, 1994
Chapter VII : ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

47. Payment of assessed tax and penalty

The amount of tax-

(a) due from a dealer where the returns are furnished without receipt showing full payment of tax, or

(b) assessed under section 45 or section 46 for a period, less than sum, if any, already paid by a dealer in respect of the said period, together with any penalty that may be directed to be paid under section 45, if any,

shall be paid by such dealer into a Government Treasury or the Reserve Bank of India by such date as may be specified in a notice issued by the Commissioner in this behalf, and the date to be so specified shall be ordinarily not less than thirty days from the date of service of such notice.