Section 47(4) in West Bengal Value Added Tax Act, 2003
(4)Where a registered dealer brings to the notice of the Commissioner by making an application to him within six months from the date of assessment deemed to have been made in accordance with the provisions of sub-section (1) in respect of any year that due to his error in fact or in law, and amount of net tax for interest has been paid by him in excess of what was payable in respect of any return period falling within such year, and the Commissioner may, if he is prima facie satisfied about such error in fact or in law, within one year from the date of receipt of such application, for the open such assessment, by an order in writing, for making a fresh assessment of tax for such year under subsection (1) of section 46.
