Section 24(2) in West Bengal Value Added Tax Act, 2003
(2)If such prescribed authority is satisfied that the application for registration referred to in sub-section (1) is in order, she shall registered the applicants and grant him a certificate of registration in such form, within such period, in such manner, and subject to such conditions and restrictions, [as may be prescribed:] [Substituted w.e.f. 01.08.2006 by S. 12(11) (b) of WB Act XVIII of 2006 for 'as may be prescribed.'][Provided that where the application is not disposed of by the prescribed authority within the prescribed period, the dealer shall be deemed to have been registered on the expiry of such period.] [Inserted w.e.f. 01.08.2006 by S. 12(11) (c) of WB Act XVIII of 2006.]
