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2(1)(g) "Assistant Commissioner"
2(1)(k) "Deputy Commissioner"
2(1)(p) "Section"
2(1)(r) "the Act"
115 Period of eligibility, period of deferment of payment of tax in respect of the expanded portion of an existing industrial unit in different areas and the percentage of gross value of fixed capital assets
116 Commencement of eligible period in respect of which payment of tax may be deferred
117 Termination of eligible period in respect of which, and the period for which, payment of tax may be deferred
118 Variation of the amount of tax deferred consequent upon verification of return in respect of expanded portion of existing industrial units
119 Payment of tax due after assessment which is in excess of the amount eligible for deferment
120 Period to which deferment of assessed tax relates
121 Deferment of payment of tax during the pendency of the application for certificate of eligibility or renewal thereof
122 Payment of tax not to be deferred in the event of rejection of application for certificate of eligibility or renewal thereof
123 Deferment of payment of tax for an amount equivalent to the capital investment subsidy
125 Manner of, and time by which, payment of deferred tax is to be made
126 Payment of deferred tax even before the expiry of the period of deferment
127 Creation of loan liability of a dealer for the amount of tax deferred and agreement therefor
146 Requirement of the certificate of eligibility for claiming deferment of payment of tax or remission of tax
147 Manner and Form of application for certificate of eligibility for deferment of payment of tax or remission of tax
148 Disposal of application for certificate of eligibility for deferment of payment of tax or remission of tax
149 Renewal of certificate of eligibility for deferment of payment of tax or remission of tax
150 Application for deferment of payment of tax or remission of tax in lieu of capital investment subsidy
151 Maintenance of accounts, vouchers, documents, etc by the dealer for the purpose of deferment of payment of tax or remission of tax
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The West Bengal Sales Tax Rules, 1995
Chapter XI - Part III : Deferment of payment of tax in respect of sales of goods manufactured in the expanded portion of an existing industrial unit

Body 124. Termination of deferment of payment of tax for contravention of provisions of the Act and the rules made thereunder

(1) Deferment of payment of tax by a dealer in accordance with the rules prescribed in this Part may be discontinued even before the expiry of the eligible period as applicable to him if such dealer contravenes any of the provisions of section 40 and the rules contained in this Part and Part VI.

(2) Where the Senior Joint Commissioner or the Joint Commissioner, as the case may be, has in his possession information that the dealer has contravened any provision of section 40, or of the rules referred to in sub-rule (1), such Senior Joint Commissioner or Joint Commissioner shall, after giving such dealer a reasonable opportunity of being heard, pass an order for discontinuance of the benefit of deferment of payment of tax for reasons to be recorded in writing :

Provided that the benefit of deferment of payment of tax shall not be refused for any period prior to the date of such contravention by the dealer unless the order granting the certificate of eligibility or renewal of such certificate is revised under section 80, or section 81, or revised under section 83, by a competent authority.