THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XI : Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

93. Imposition of penalty under section 65 for contravention of the provisions of section 64.

(1) Where a dealer contravenes the provisions of section 64, and it appears to the appropriate assessing authority or any other authority specified in this behalf, that he is liable to pay penalty under section 65, such appropriate authority shall serve a notice in Form No. 4 upon such dealer directing him to appear in person or through his authorised agent on the date, time and at the place as specified in such notice as to why a penalty as proposed in the notice shall not be imposed on him.

(2) The appropriate authority shall fix a date of hearing not less than fifteen days from the date of service of such notice.

(3) After considering the cause, if any, shown by the dealer in pursuance of the notice referred to in sub-rule (1), the appropriate authority may, by an order in writing, impose such amount of penalty under section 65 on such dealer as he deems fit and proper.

(4) The appropriate authority shall serve a notice in Form no. 5 upon the dealer directing him to pay the amount of penalty so imposed by the order referred to in sub-rule (3) and specifying the date, not less than fifteen days from the date of service of the notice, by which the payment shall be made and the date by which the receipted challan in proof of such payment shall be produced before the said authority.