Section 64(4) in West Bengal Value Added Tax Act, 2003
(4)(a)Notwithstanding anything contained elsewhere in the Act, if theCommissioner, on an application made in the prescribed manner, by a registered dealer and after making such enquiries as he may consider necessary, is satisfied that a dealer is not in a position to furnish the tax invoice referred to in sub-section (1) of section 64 on account of the loss of such tax invoice for reasons beyond his control, the Commissioner may, by an order in writing exempt such dealer from furnishing such tax invoice, subject to such conditions as may be prescribed and to such further conditions, if any, as may be specified by the Commissioner in the order.(b)Any order passed by the Commissioner under clause (a) shall be final.
