Section 116(1) in West Bengal Value Added Tax Act, 2003
(1)Notwithstanding anything contained in sub-section (2) of section 32,or sub-section (2) of section 45, or [clause (b) of sub-section (3) of section 46] [Substituted w.e.f. 01.04.2005 by S. 12(35) of WB Act XVIII of 2006 for 'clause (b) of subsection (4) of section 46'.] but subject to sub-section (2) of this section and section 118, the Commissioner may, in the prescribed manner and subject to such restrictions and conditions as may be prescribed, permit the output tax payable under this Act by a registereddealer or a class or classes of dealers as may be prescribed, according to his returns referred to in sub-section (1) of section 32 or the tax payable by him according to the notice issued under sub-section (2) of section 45, or clause (b) of sub-section (4) of section 46,-(a)to be deferred in the prescribed manner and under such restrictions and conditions as may be prescribed where such registered dealer is entitled to continue to enjoy such deferment under clause (a) of subsection (1) of section 118; or(b)to be exempt in the prescribed manner and under such restrictions and conditions as may be prescribed where such registered dealer is entitled to continue to enjoy such exemption under clause (b) of subsection (1) of section 118; or(c)to be remitted in the prescribed manner and under such restrictions and conditions as may be prescribed where such registered dealer is entitled to continue to enjoy such remission under clause (a) of subsection(1) of section 118.
