(1) Subject to such restrictions and conditions as may be prescribed, the Commissioner may, on an application made by a person who is not liable to pay tax under this Act and who intends to set up an industrial unit in West Bengal for manufacture of taxable goods for sale in West Bengal, grant to such person a provisional certificate:
Provided that the Commissioner shall not grant provisional certificate to a person who is liable to be registered, or who is registered under the Act.
(2) A provisional certificate issued to a provisional dealer under sub-section (1) shall be valid from the date of its issue and shall remain in force up to such period aryl in such manner, as may be prescribed, or till the day on which his turnover of sales of goods manufactured by him in his industrial unit exceeds the taxable quantum specified in sub-section (3), whichever is earlier.
(3) Subject to the provisions of section 10, section 11, or sub-section (3) of section 24, every dealer, being a provisional dealer, shall be liable to pay tax on all sales of goods effected by him on or after the expiry of sixty days from the date on which his turnover of sales of goods manufactured by him in his industrial unit exceeds twentyfive thousand rupees during any year calculated from the commencement of such - -ar.
(4) A person who has been issued a provisional certificate under sub-c .,it (1) shall furnish periodical statements to the Commissioner in the manner Is tett may be prescribed.
22 THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 [PART III The West Bengal Value Added Tax Act, 2003.
• (Chapter V.—Payment of tax, interest, penalty, furnishing of returns, and deduction of amount at source towards payment of tax, etct —Sections 31, 32.)
(5) Any person who has committed any breach of the terms and conditions under which a provisional certificate has been issued under sub-section (2) or renewed or availing or attempting to avail the benefit of certificate in respect of purchases of goods not specified in the certificate or after the validity of the certificate has expired, shall be punishable with a penalty not exceeding one thousand rupees and if the offence is a continuing one, with a daily fine not exceeding five hundred rupees during the continuance of the offence. All offence punishable under this sub-section shall be cognizable and bailable, and no court inferior to that of a Judicial Magistrate of the First Class or Metropolitan Magistrate, shall try such offence.
CHAPTER V Payment of tax, interest, penalty, furnishing of returns, and deduction of amount at source towards payment of tax, etc.
Payment of tax. 31. Any amount—
(a) of net tax payable according to a return referred to in sub-section (1) of section 32, or
(b) of the interest payable under section 33 or section 34, 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 (b), clause (c), or clause (d), payable under this Act, shall be paid into a Government Treasury or the Reserve Bank of India in such manner, at such interval, within such time, as may be prescribed.
Furnishing of return.