Section 41(2) in West Bengal Value Added Tax Act, 2003
(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.
