Section 58 in West Bengal Value Added Tax Act, 2003
58. Validity of certificates for tax recover.
(1)When the Commissioner for words a certificate to a Tax Recovery Officer under sub-section (2) of section 55, it shall not be open to the certificate-debtor to dispute before the Tax Recovery Officer the propriety or correctness of the assessment of net tax or any other tax, determination of interest or imposition of penalty, under this Act and no objection to such certificate on any such ground shall be entertained by the Tax Recovery Officer.(2)It is hereby declared that where any amount of net tax or other tax, penalty or interest is recoverable in accordance with the provisions of clause (a) of sub-section (1) of section 55, the provisions of section 9 and section 10 of the Bengal Public Demands Recovery Act, 1913, (Ben. Act III of 1913.), shall not apply to any proceedings for the recovery of such amount of net tax or other tax, penalty or interest.
