Section 24(1A) in West Bengal Value Added Tax Act, 2003
(1A)A dealer who is deemed to have been registered under sub-section (3) of section 23 shall, [within one hundred and twenty days from the appointed day or such further time as may be allowed by the Commissioner] [Substituted w.e.f. 01.04.2005 by S. 12(11) (a) of WB Act XVIII of 2006 for 'within one hundred and twenty days from the appointed day' which was originally substituted by S.6(7) (a) of WB Act XIII of 2005 w.e.f. 01.4.2005 for 'within sixty days'.], submit such information, to such authority and in such manner, as may be prescribed.
