State Act

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955

This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.

9. When any tax leviable under this Act in respect of the entry of any taxable goods has been short-levied through inadvertence, error or misconstruction on the part of the prescribed authority or any person appointed under sub-section (2) of section 3, or through mis-statement as to the quantity or description on the part of the dealer liable to pay tax in respect of such goods, or for any other reason, the dealer shall pay the deficiency, on demand being made within three months from the date of the assessment; and the prescribed authority may refuse the transportation or removal from a notified place of the taxable goods or any part thereof not yet transported or removed until the deficiency is paid in full.