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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

27E. Penalty for contravention of the provisions of sections 27A, 27B, 27C, or 27D.

Where a dealer fails to furnish the information as referred to in section 27A, section 27B, section 27C, or section 27D within such time as may be prescribed, the Commissioner may, after giving the dealer an opportunity of being heard, by an order in writing, impose upon such dealer by way of penalty a sum not exceeding five thousand rupees in such manner as may be prescribed.