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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(f) in West Bengal Value Added Tax Act, 2003

(f)a registered dealer brings to the notice of the Commissioner, in writing, within six months from the end of any year that due to error in fact or in law, an amount of net tax or interest has been paid by him in excess of what was actually payable by him for any return period of that year and the Commissioner is satisfied on the grounds adduced by such registered dealer; or