Section 84(1) in West Bengal Value Added Tax Act, 2003
(1)Any casual dealer or dealer may, in the prescribed manner, [appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under the section] [Substituted w.e.f. 01.08.2006 by S. 12(29) (a) of WB Act XVIII of 2006 for 'appeal to the prescribed authority'.] against a provisional assessment or any other assessment, within forty-five days or such further period as may be allowed by the said authority for cause shown to the satisfaction from the receipt of the notice of the one in respect thereof:Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax, penalty of interest, as the case may be, as the appellant may admit to be due from him has been paid:Provided further that where the payment of tax due from the dealer stands deferred under section 116, and appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained.
