Section 42(1) in West Bengal Value Added Tax Act, 2003
(1)Where the Commissioner, for reasons to be recorded in writing, has reason to believe that the dealer has furnished incorrect statement of his turnover of purchases or turnover of sales or contractual transfer price or incorrect particulars of his purchases of sales or contractual transfer price or has claimed excess amount of input tax credit or input tax rebate in a return furnished under sub-section (1) of section 32, he may verify the statement and particulars furnished in such return with reference to the accounts, registers or documents, including those in the form of electronic records, maintained or kept by such dealer.
