Section 58(1) in West Bengal Value Added Tax Act, 2003
(1)When the Commissioner for words a certificate to a Tax Recovery Officer under sub-section (2) of section 55, it shall not be open to the certificate-debtor to dispute before the Tax Recovery Officer the propriety or correctness of the assessment of net tax or any other tax, determination of interest or imposition of penalty, under this Act and no objection to such certificate on any such ground shall be entertained by the Tax Recovery Officer.
