THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XIII : Manner of imposition of penalty, for non-furnishing or furnishing of incorrect information in respect of transfer of goods otherwise than by way of sale, for default in depositing amount of tax collected in violation of the law, for concealment of sales, for failure to obtain permit for organising exhibition- cum- sale

Body 135B. Procedure for imposition of penalty under section 22B for issue of tax invoice without sale or without movement of or delivery of goods.-

(1) Where it appears to the appropriate assessing authority, or the auditing authority or to such other authority as the Commissioner may authorise, that it is necessary to proceed against a dealer under sub-section (1) of section 22B, he shall serve upon such dealer a notice in Form 66 directing him to appear before him in person or through an authorised agent on the date specified in such notice, not being earlier than forty-five days from the date of issue of such notice, and

(a) to produce before him books of accounts, registers or documents including those in the form of electronic records for the relevant period or periods for examination;

(b) to explain the evidence that came into his possession with the books of accounts or documents produced by such dealer; and

(2) The dealer may prefer any objection in writing or he may adduce any evidence in support of his contention on the date of hearing.

(3) After examining the books of accounts, documents or evidence and considering the objection of the dealer, if any, the authority referred to in sub-rule (1), if he is so satisfied, shall impose a penalty upon the dealer under sub-section (1) of section 22B in accordance with the provisions of sub-section (2) of section 22B and serve a notice in Form 67 upon such dealer directing him to make payment of the amount of such penalty and to produce the receipted challan in proof of such payment by the date specified in the said notice.

(4) If it appears to the authority imposing penalty that penalty under sub-section (1) of section 22A and also under sub-section (1) of section 22B are to be imposed for the same period upon a dealer, he may issue a single notice in Form 66 and in Form 67 in respect of imposition of penalty both under sub-section (1) of section 22A and under sub-section (1) of section 22B.