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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 HISTORY
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Body 31. Payment of net tax or any other tax, interest, penalty, late fee.

Any amount-

(a) of net tax or any other tax payable or due, for a tax period or payable according to a return referred to in sub-section (1) of section 32, or

(aa) of late fee payable or due under this Act, or,

(b) of the interest payable under section 33 or section 34 or section 34A, or

(c) of tax payable after assessment under section 45, or section 46, or section 48, or

(d) of penalty imposed under any provisions of this Act, or

(e) other than those referred to in clause (a), clause(aa), clause (b), clause (c), or clause (d), payable under this Act,

shall be paid into an appropriate Government Treasury, in such manner, at such interval, and within such time, as may be prescribed.