Section 12(1) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(1)No assessment in respect of a registered dealer shall be made after the 30th day of June next following the expiry of two years from the end of the year in respect of which or part of which the assessment is made, or the date of assessment made in respect of the relevant assessment period under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, as the case may be, whichever is later.
