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[Cites 0, Cited by 0] [Section 55(1)] [Section 55] [Entire Act]

State of West Bengal - Subsection

Section 55(1)(b) in West Bengal Value Added Tax Act, 2003

(b)by the Tax Recovery Officer in accordance with the provisions of subsection(2) of the section, section 56, section 57, section 58, or section 59 and the rules regulating the procedure for recovery of net tax or any other tax, interest, or penalty as may be prescribed, where the State Government directs by general or special order so to do in respect of such class or classes of dealers having their places of business in such area or areas as may be specified in such order.