Section 57 in West Bengal Value Added Tax Act, 2003
57. Amendment of certificates for tax recover.
(1)Notwithstanding that a certificate has been forwarded to a Tax Recovery Officer, the Commissioner shall have the power to withdraw or cancel such certificate or two car at any radical or arithmetical mistake in such certificate.(2)The Commissioner shall intimate to the Tax Recovery Officer any order withdrawing or cancelling a certificate or any correction made by him under sub-section (1) of this section.
