THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER VIA : DECLARATIONS AND OTHER EVIDENCES IN SUPPORT OF A DEALER`S CLAIMS FOR DEDUCTIONS FROM TURNOVER OF SALES UNDER CLAUSE (B) OF SUB-SECTION (1) OF SECTION 16 AND AUTHORITIES FROM WHOM, AND THE MANNER IN WHICH, DECLARATION FORMS TO BE OBTAINED, RESTRICTIONS AND CONDITIONS FOR USE OF SUCH FORMS AND FINE FOR MISUSE OF SUCH FORMS AND FINE FOR CONTRAVENTION OF THE PROVISIONS.

30O. Punishment for contravention of the provisions of rules with respect to declaration forms.

(1) Where any registered dealer contravenes the provisions of rule 30J, or rule 30K, or rule 30L or rule 30M, or rule 30N, such dealer shall be punishable with a fine, not exceeding five hundred repees.

(2) All offences punishable under this rule shall be cognizable and bailable and no court inferior to that of a Judicial Magistrate of the first class or of a Metropolitan Magistrate shall try any such offence.