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[Cites 0, Cited by 0] [Section 4BB(4)] [Section 4BB] [Entire Act]

State of West Bengal - Subsection

Section 4BB(4)(a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

(a)If the authority to whom return is furnished is satisfied without requiring the presence of the person who submitted such return or the production by him of any evidence that a return furnished under clause (c) of sub-section (3) is correct and complete, he shall assess the tax on the basis of such return.