Section 86(2) in West Bengal Value Added Tax Act, 2003
(2)[ Notwithstanding anything contained in sub-section (1) , the Commissioner may, upon application filed during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, revise a final appellate or revisional order from an order of provisional assessment or any other assessment.] [Inserted w.e.f. 01.07.2006 by S. 12(30) of WB Act XVIII of 2006.]Explanation. - For the purposes of this section, the expression "any order" also includes the following, -(a)an order of seizure of accounts of the dealer or casual dealer or any other person, made under section 67;(b)an order of sealing any house, room, warehouse, almirah, cabinet, safe, locker, drawer, box, or any receptacle, made under section 69;(c)an order of seizure of accounts of the transporter, carrier or transporting agent made under section 71;(d)an order of seizure of goods of any person, made under section
