Section 49(4) in West Bengal Value Added Tax Act, 2003
(4)In completing the time limited by sub-section (1), sub-section (2), or subsection(3) , for making any assessment under section 46, or section 47, or section 48, the period during which the Commissioner is restrained from commencing or continuing any proceedings from such assessment by an order of an authority under the Act, or a Tribunal or any court shall be excluded.
