Section 43(2) in West Bengal Value Added Tax Act, 2003
(2)After a selection made under sub-section (1) , the Commissioner shall, with due notice to the dealer so selected, proceed to audit of the accounts, registers and documents, including those in the form of electronic records, maintained or kept by the dealer to verify the correctness of returns furnished and the admissibility of various claims including the input tax credit or input tax rebate or refund, for the year or part thereof referred to in sub-section (1).
