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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER VIII:RECOVERY OF TAX, LATE FEE, PENALTY AND INTEREST AND REFUND

Body 60A. Recovery of admitted amount of net tax or any other tax, late fee, interest or penalty from a dealer

When a dealer furnishes a return under section 32 indicating therein, or otherwise admits in writing, his liability to pay any net tax or any other tax, late fee, interest, or penalty in respect of a certain period,notwithstanding anything contained elsewhere in this Act, such amount of net tax or other tax, late fee, interest or penalty shall be deemed to have been quantified on the date of filing such return or making such admission, as the case may be, and all the provisions of section 55, section 56, section 57, section 58, section 59, section 60, shall be applicable mutatis mutandis on such quantified net tax or other tax, late fee, interest or penalty.