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

126. Payment of deferred tax even before the expiry of the period of deferment

(1) Where -

[a] the business of a registered dealer is discontinued, or

[b] the liability to pay tax by a registered dealer under the Act has ceased, or

[c] the certificate of registration of a dealer is cancelled,

whether during the period in respect of which, or during the period upto which, the dealer is eligible for deferment of payment of tax, such dealer shall, notwithstanding that he is required to pay the amount of tax according to the provisions of rule 125, pay the entire amount of tax deferred upto the date prior to the date of discontinuation of business, cessation of liability to pay tax or cancellation of the certificate of registration, as the case may be, within fifteen days from the date of such discontinuation, cessation or cancellation in the manner referred to in sub-rule (2), and sub-rule (3), of rule 125.