Section 75(2) in West Bengal Value Added Tax Act, 2003
(2)Where the dealer praise for time under clause (b) of sub-section (1) , [the authority referred to in sub-section (1) ] [Substituted by S. 6(19) (b) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.] shall allow the time to produce before him the documents referred to in that clause, and shall meanwhile seal such warehouse up to the time allowed by him.
