The West Bengal Sales Tax Act, 1994
Chapter VIII : MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS; IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.

78. Imposition of penalty for improper use of declaration by a registered dealer

(1) If any registered dealer furnishes a declaration referred to in the first proviso or the second proviso to sub-section (2) of section 17 or in the proviso to sub-clause (ii) of clause (a) of sub-section (3) of that section-

(a) in respect of a sale to him of goods of any class or classes not specified at the time of the sale in the certificate of registration granted to him under sub-section (5) of section 26, or

(b) in respect of a sale of any goods, where the sale was made to him before he was registered,

the prescribed authority may, after giving such registered dealer a reasonable opportunity of being heard in the prescribed manner, by an order in writing, direct that he shall pay by way of penalty a sum not exceeding double the amount of the tax which could have been levied under this Act in respect of the sale of such goods.

(2) The provisions of sub-section (2) and sub-section (3) of section 77 shall apply in respect of penalty imposed under this section.