Section 55(7) in West Bengal Value Added Tax Act, 2003
(7)The certificate-debtor may, within thirty days from the service of the notice required under sub-section (5) , or where the notice has not been duly served, then, within thirty days from the execution of any process for enforcing the certificate, present to the Tax Recovery Officer to whom the certificate is sent, or present to the Tax Recovery Officer who is executing the certificate, a petition, in such form as may be prescribed, signed and verified in such manner as specified in those rules, denying his liability in whole or in part.
