Section 87(5) in West Bengal Value Added Tax Act, 2003
(5)[ Notwithstanding anything contained in sub-section (1) , no application shall be filed before the Appellate and Revisional Board, during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of provisional assessment or any other assessment.] [Inserted w.e.f. 01.07.2006 by S. 12(31) of WB Act XVIII of 2006.]
