Section 49(3) in West Bengal Value Added Tax Act, 2003
(3)Notwithstanding anything contained in sub-section (1), or sub-section (2), when a fresh assessment is required to be made in pursuance of an order under section 84, section 85, section 86 of section 97, or in pursuance of any order of the Tribunal or any court, such fresh assessment may be made at any time within two years from the date of such order.
