Section 56(1) in West Bengal Value Added Tax Act, 2003
(1)The Commissioner may forward the certificate referred to in subsection(2) of section 55 in respect of a certificate-debtor to -(a)the Tax Recovery Officer within whose registration such certificate-debtor carries, or added, on his business or within whose jurisdiction the principal place of business is situated or within whose jurisdiction the goods are seized under section 76; or(b)the Tax Recovery Officer within whose jurisdiction such certificate-debtor resides or any movable or immovable property of such certificate-debtor is available or situated.
