Section 12(4) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(4)In computing the time limited by sub-section (1), sub-section (2), or sub-section (3), for making any assessment under section 11, the period during which the Commissioner is restrained from commencing or continuing any proceedings from such assessment by an order of an authority under the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, or under this Act, as the case may be, or any Court, shall be excluded.
