Section 41 in West Bengal Value Added Tax Act, 2003
41. Scrutiny of returns.
(1)Every return, furnished under sub-section (1) of section 32, shall be scrutinised by the Commissioner to ascertain the correctness of calculation of input tax credit or input tax rebate and net tax, including application of proper rate of tax, payable according to such return, and the payment of [interest payable under sub-section (1) of section 33, if any, and payment of such net tax and interest.] [Substituted w.e.f. 01.08.2006 by S. 12(20) of WB Act XVIII of 2006 for 'interest payable under sub-section (1) of section 33, if any.'](2)If any mistake is detected upon the scrutiny made under sub-section (1) ,the Commissioner shall, in the prescribed manners, upon the dealer who has filed such return, a notice requiring him to rectify the mistake or to pay the amount of net tax payable in deficit along with the interest payable under subsection (1) of section 33, if any, within the date specified in such notice.(3)The notice referred to in sub-section (2) shall not be issued to any dealer after the expiry of four months from the day on which a return has been furnished, under sub-section (1) of section 32.(4)If upon scrutiny made under sub-section (1) , a dealer is found to have pay the net tax, or interest, in excess of the amount payable as per such return, the Commissioner shall inform the same to the dealer within one month from the date of completion of such scrutiny.
