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[Cites 0, Cited by 0] [Section 53(1)] [Section 53] [Entire Act]

State of West Bengal - Subsection

Section 53(1)(a) in West Bengal Value Added Tax Act, 2003

(a)the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period upto the date of such partition, disruption of dissolution shall be assessed, imposed for determined as if no such partition, disruption of dissolution had taken place and all the provisions of this Act, shall apply accordingly; and