Section 84(2) in West Bengal Value Added Tax Act, 2003
(2)Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1) , may, for reasons to be recorded in writing,-(a)confirm, reduce, enhance or annul the provisional assessment or any other assessment, or(b)[ [Substituted w.e.f. 01.08.2006 by S. 12(29) (b) of WB Act XVIII of 2006 for]Provided that any appeal, which is entertained under sub-section (1) , shall, if not disposed of before the 31st December next following the expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full:Provided further that the appropriate appellate authority may, before expiry of the period mentioned in the first provisional, obtained from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the period of one year immediately following the period mentioned in the first proviso:] [Substituted w.e.f. 01.08.2006 by S. 12(27) of WB Act XVIII of 2006.][Provided also that in computing the period mentioned in the first proviso for disposal of any appeal, the period during which the appropriate appellate authority is restrained from disposing of or continuing any proceedings for such appeal by an order of an authority under the Act or a tribunal or any court, shall be excluded.] [Inserted by S. 6(22 (a) of WB Act XIII of 2005 w.e.f. 1.4.2005.]
