182. Information regarding deferment of payment, or remission, of output tax –

Where a registered dealer has been enjoying, or has been entitled to enjoy the benefit of deferment of payment of tax under section 40, or section 42, or section 43, or remission of tax under section 41, or section 42, or section 43, of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the "previous Act") on the day immediately preceding the appointed day, he shall, within thirty days from such day, inform the appropriate assessing authority about the balance unexpired period and the available eligible amount referred to in clause (a) and clause (c), as the case may be, of sub-section (1) of section 118.