Section 45(3) in West Bengal Value Added Tax Act, 2003
(3)[ If the dealer produces documentary evidence on or before the date fixed under sub-section (2) for removing the cause for which the provisional assessment has been made under sub-section (2) , the authority mentioned in sub-section (1) shall close the proceedings initiated under this section and the provisional assessment made under sub-section (2) shall stand revoked.] [Substituted w.e.f. 01.08.2006 by S. 12(22) (a) , (b) & (c) of WB Act XVIII of 2006]
