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The West Bengal Value Added Tax Rules, 2005

Section / Rule Number Content


125 Procedure for imposition of penalty for transporting goods in contravention of section 73 or section 81
126 Procedure for imposition of penalty on transporter or person for contravention of provisions of second proviso to sub-section (1) or first proviso to sub section (2) of section 76
127 Procedure for imposition of penalty on transporter or person for contravention of provisions of section 73 when goods transported are not available
128 Manner of imposition of penalty for transporting goods in contravention of the provisions of section 80
129 Auction sale of seized goods for default in payment of tax, penalty, etc
130 Auction sale or destruction of certain seized goods in relaxation of rules for auction
131 Manner of deposit of the proceeds of auction sale in the Reserve Bank of India or the Government Treasury
132 Manner of payment of the balance amount of sale proceeds to the owner of goods after sale in auction