Section 41(1) in West Bengal Value Added Tax Act, 2003
(1)Every return, furnished under sub-section (1) of section 32, shall be scrutinised by the Commissioner to ascertain the correctness of calculation of input tax credit or input tax rebate and net tax, including application of proper rate of tax, payable according to such return, and the payment of [interest payable under sub-section (1) of section 33, if any, and payment of such net tax and interest.] [Substituted w.e.f. 01.08.2006 by S. 12(20) of WB Act XVIII of 2006 for 'interest payable under sub-section (1) of section 33, if any.']
