Section 43(3) in West Bengal Value Added Tax Act, 2003
(3)The Commissioner shall, after considering all the evidence produced in course of the proceedings or collected by him, or to the best of his judgment where the dealer has failed to comply with the notice issued under sub-section (1) prepare a report stating his observation therein regarding the correctness of returns, admissibility of various claims of the dealer for the period for which such audit is made.
