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The West Bengal Sales Tax Act, 1994
Chapter VII : ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

Body 57A. Quantification of admitted amount of tax, interest or penalty from a dealer

When a dealer furnishes a return under section 30 indicating therein, or otherwise admits in writing, his liability to pay any tax, interest, or penalty in respect of a certain period, then, notwithstanding anything contained elsewhere in this Act, such amount of tax, interest or penalty shall be deemed to have been quantified on the date of filing of such return or making such admission, as the case may be, and all the provisions of section 52, section 53, section 54, section 55, section 56, and section 57, shall, mutatis mutandis, be applicable in respect of such quantified tax, interest or penalty.