Section 24A(3) in West Bengal Value Added Tax Act, 2003
(3)The registration certificate issued under sub-section (2) shall be effective from the date of order granting such registration:Provided that where the dealer makes an application together with the declaration and receipted challans showing payment of tax and such application is not disposed of by the registered in authority within thirty days from the date of receipt of such application, the dealer shall be deemed to have been registered on expiry of such period.
