THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER III : Taxable quantum, registration of dealer, display of signboard, furnishing of information by the dealers, amendment and cancellation of certificate of registration, imposition of penalty for failure to apply for registration or for failure to furnish information, and fine for failure to display the certificate of registration and signboard.

Body 9. Display of certificate of registration and fine for breach.-

(1) The certificate of registration issued to a dealer under rule 6 or rule 7 or rule 11 generated electronically under rule 6B, as the case may be, shall be kept and displayed at the principal place of business and copies of the same shall be displayed at every other place of business of the dealer in West Bengal.

2. Any breach of the provisions of sub-rule (1) by a dealer, shall be punishable with a fine not exceeding rupees two hundred for each occasion of such breach.