Section 34(2) in West Bengal Value Added Tax Act, 2003
(2)Where as a result of an order under section 84, section 85, section 86, section 87 or section 88 [the amount of tax due is modified] [Substituted by S. 6 (11) (b) of W.B. Act XIII of 2005 w.e.f. 1.4.2005 for 'the amount of tax payable is modified'.], the interest payable under sub-section (1) shall be determined or re-determined on the basis of such modified amount and the excess interest paid, if any, shall be refunded.
