Section 85(1) in West Bengal Value Added Tax Act, 2003
(1)Subject to such rules as may be made and for reasons to be recorded in writing, the Commissioner may, on his own emotion, revise [a provisional assessment under section 45, or any other assessment under section 46] [Substituted by S. 6 (23) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'a provisional assessment under section 46'.] or section 48, or deemed to have been made under sub-section (1) of section 47 or order passed by a person appointed under sub-section (1) of section 6 to assist him.
