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West Bengal Value Added Tax Act, 2003

Section / Rule Number Content


CHAPTER I Preliminary
CHAPTER II Taxing Authorities, Appellate and Revisional Board and Bureau
CHAPTER III Incidence and levy of tax
CHAPTER IV PART I
CHAPTER IV PART II
CHAPTER V Payment of tax or any other tax, interest, penalty, etc
CHAPTER VI PART I
CHAPTER VI PART II
CHAPTER VII Provisional assessment and assessment upon hearing and determination of interest
CHAPTER VIII Recovery of tax, penalty and interest and refund
CHAPTER IX Maintenance of accounts etc. by a dealer
CHAPTER X Furnishing of information, production in Relation to search and seizure of accounts
CHAPTER XI Maintenance of accounts by transporter, carrier or transporting agent and inspection, search and seizure of such accounts
CHAPTER XII Measures to regulate transport of goods; checkposts; seizure of goods;imposition of penalty; disposal of seized goods, etc
CHAPTER XIII Appeal, revision, review, power of taking evidence on oath and reference
CHAPTER XIV Offences and penalties and thair prosecution and compounding of offences
CHAPTER XV Miscellaneous
Schedule