Section 60(4) in West Bengal Value Added Tax Act, 2003
(4)Save as otherwise provided in the section, every person to whom a notice is issued under the section shall be bound to comply with such notice, and in particular, where any such notice is issued to the post office, banking company or insurer, it shall not be necessary for any passbook, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement of the like being made before the payment is made, notwithstanding any rule, practice or requirement to the contrary.
