Section 87(2) in West Bengal Value Added Tax Act, 2003
(2)Where during the pendency of an application for revision preferred by a casual dealer or dealer under sub-section (1) before the Appellate and Revisional Board, the Commissioner, having discovered -(a)any error or omission, whether in fact or law, in the final appellate or revisional order referred to in sub-section (1) , or(b)any concealment, by a casual dealer of his sales or purchases, or, by a dealer of his turnover of sales or purchases or contractual transfer price by such dealer or claim for his deduction of any of turnover of sales or purchases or contractual transfer price or claim for lower rate of tax payable under this Act,(c)any claim by a dealer of excess amount of input tax credit or input tax rebate, or(d)any non-reversal by a dealer of input tax credit or input tax rebate to the extent of disentitlement,is of the opinion that the amount of tax assessed is liable to be enhanced from what has been in the order of a revisional assessment or any other assessment or in the final appellate or revisional order in the matter of the amount of tax so assessed, as the case may be, he may, subject to such rules as may be made, file, at any time before the application for revision is finally heard by the Appellate and Revisional Board, a memorandum bringing to its notice he error or omission referred to in clause (a) or the concealment by, the casual dealer of his sales or purchases or, the dealer of his turnover of sales or purchases or contractual transfer price or incorrect statement by him of the particulars referred to in clause (b) or claim by a dealer of any excess amount of input tax rebate referred in clause (d).
