Section 85(2) in West Bengal Value Added Tax Act, 2003
(2)Notwithstanding anything contained elsewhere in the Act, where an assessment in respect of the dealer for any period is taking up under clause (c) or clause (d) of sub-section (1) of section 46, the Commissioner may, on his own emotion, revise the orders of assessments under section 45, or section 46, or section 47 or section 48 for the previous five years also.
