Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 24A(2)] [Section 24A] [Entire Act] State of West Bengal - Subsection Section 24A(2)(b) in West Bengal Value Added Tax Act, 2003 (b)if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 67 on or after the appointed day; or