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.

Body 93A. Imposition of penalty for non-maintenance or non-production of accounts, documents, etc under section 66AA.-

(1) Where it appears to the assessing authority or auditing authority or any other authority authorized by the Commissioner that a dealer is liable to pay penalty under Section 66AA, such authority shall serve a notice in Form 4 upon such dealer directing him to appear in person or through his authorized agent on the date, time and at place, as specified in such notice as to why a penalty as proposed in the notice shall not be imposed on him.

(2) The provisions of sub-rule (2), sub-rule (3), and sub-rule (4) of rule 93 shall, mutatis mutandis, apply to the dealer upon whom notice under sub-rule (1) have been issued.