Section 43(4) in West Bengal Value Added Tax Act, 2003
(4)Any audit under the section shall be completed within six months from the date on which the selection is made by the Commissioner:Provided that where the Commissioner is satisfied that audit in respect of such dealer cannot be completed within six months from the date of selection, he may, upon giving the dealer an opportunity of being heard and for the reasons to be recorded in writing, extended the period for another six months:Provided further that the order of such extension shall be made within six months from the date of selection for audit and such order shall be immediately communicated to the dealer.
