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2(7) "casual dealer"

2(52) "transporter, carrier or transporting agent"

2(56) "warehouse"

15 Liability of a casual dealer to pay tax

23 Bar to carry on business as a dealer without being registered

45. Provisional assessment

46 Assessment after giving notice to the registered dealer

48 Assessment of tax payable by dealers other than registered dealers

50 Determination of interest

65 Imposition of penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill

77 Penalty for transporting goods in contravention of section 73 or section 81

96 Penalty for concealment of sales, purchases, contractual transfer price or for furnishing of incorrect particulars of sales or purchases or contractual transfer price or for claiming excess input tax credit or input tax rebate

53A. Determination of late fee referred to in sub-section (2) of section 32.

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72 Manner of obtaining copy of certain orders by dealer on application

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NOTIFICATION No. 1163-F.T.- Dated 23rd July 2008.-

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TRADE CIRCULAR No. 03/2008 Dated 1st September 2008

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71.Copy of certain orders to be sent to the dealers casual dealers etc. by the assessing authority.-Effective upto 31st March 2007

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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER IX : Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment.

Body 71.Copy of certain orders to be sent to the dealers, casual dealers, etc. by the assessing authority.

A copy of order passed under section 15, sub- (4) of section 23, section 45, section 46, section 48, section 50, section 53A, section 65, section 77, section 96, as the case may be, in respect of any dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of a warehouse, person or owner of goods shall be sent to such dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of a warehouse, person or owner of goods by the authority who passes such order along with the relevant notice required to be served upon him pursuant to such order for payment of tax, penalty, late fee or interest,, as the case may be.