Section 12(3) in The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
(3)Notwithstanding anything contained in sub-section (1), or sub-section (2), when a fresh assessment is required to be made in pursuance of an order in appeal or revision, or in pursuance of any order of the Appellate and Revisional Board under this Act or any Court, or in consequence of an order in appeal or revision, or in pursuance of any order of the Appellate and Revisional Board or any Court under the West Bengal Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, such fresh assessment may be made at any time within two years from the date of such order.
