Section 5A(3) in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
(3)Subject to such rules as may be prescribed, the prescribed authority may, of its own motion or upon application, review an assessment made or order passed under this Act or the rules made thereunder within two years from the date of making such assessment or passing such order :] [Section 5A first inserted by W.B. Act 10 of 1974, then substituted by W.B. Act 8 of 1990.]Provided that no assessment shall be [* * * * * *] [Words 'revised or' omitted by W.B. Act 3 of 1999.] reviewed without giving the proprietor a reasonable opportunity of being heard ;[Provided further that the prescribed authority may, on application or on its own motion, review, on or before the 31st day of March, 1996, any assessment made, on or before the 31st day of March, 1994. under sub-section (2) of section 5 of the tax payable by a proprietor under clause (b) of section 4] [Proviso inserted by W.B. Act 16 of 1994.].
