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 135A. Procedure for imposition of penalty under section 22A for false claim of input tax credit or input tax rebate. -

(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 22A, 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 22 A in accordance with the provisions of sub-section (2) of section 22A 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.