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West_Bengal_Value_Added_Tax_Act,_2003
Section / Rule Number
Content
45 Provisional assessment
46 Assessment after giving notice to the registered dealer
47 Assessment as per return
48 Assessment of tax payable by dealers other than registered dealers
49 Limitation for assessment
50 Determination of interest
51 Rectification of mistake in determination of interest
52 Assessment without prejudice to prosecution for any offence
53 Assessment after partition of HUF, AOP , etc
47A Special Provision for deemed assessment
47AA Summary assessment of returns
53A Determination of late fee referred to in sub-section (2) of section 32
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