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 1] [Section 95(2)] [Section 95] [Entire Act] State of West Bengal - Subsection Section 95(2)(b) in West Bengal Value Added Tax Act, 2003 (b)if any proceedings have already been commenced against such person as aforesaid, such proceedings shall not be further proceeded with.