Section 47(1) in West Bengal Value Added Tax Act, 2003
(1)Where the Commissioner does not proceed to assess any registered dealer under sub-section (1) of section 46 for any year or any return period of such year and where the provisional assessment made under such dealer in respect of such year or return period has been revoked under sub-section (3) of section 45, the Commissioner shall accept the return furnished by the dealer for such year or any return period of such year as correct and complete and assessment in respect of such year or such period shall be deemed to have been made by him.
