Section 75(1)(b) in West Bengal Value Added Tax Act, 2003
(b)produces on demand by [such authority] [Substituted by S. 6(19) (a) (iii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] and explains to the satisfaction the stock registered or any account of stock showing entry of such goods therein and purchase in, tax invoice, invoice or cash memo, challan or any document of like nature within twenty-four hours or within such time as may be granted to him upon an application made in writing by such dealer.