Section 24(2A) in West Bengal Value Added Tax Act, 2003
(2A)If the prescribed authority is satisfied that the information provided by the dealer as referred to in sub-section (1A) is in order, she shall, in such manner as may be prescribed and [within ninety days] [Substituted by S.6(7) (b) of WB Act XIII of 2005 w.e.f. 01.4.2005 for 'within thirty days'.] from the date of furnishing such information, issue a certificate of registration under the Act to such dealer in the prescribed form which shall be effective from the appointed day:[Provided that at the dealer does not submit the information as required under sub-section (1A) , the Commissioner may, after giving the dealer an opportunity of being heard, cancelling the registration number, if any, allotted to him under the Act and his certificate of registration granted under clause (f) of section 119.] [Substituted w.e.f. 01.04.2005 [N. 1594 FT dt. 13.9.06] by S. 12(11) (d) of WB Act XVIII of 2006 for ' Provided that where a dealer fails to submit such information within the time referred to in sub-section (1A) without showing any reasonable cause, his registration number, if any, allotted under the Act, or his certificate of registration granted under clause (f) of section 119, shall be deemed to have been cancelled on the expiry of such time and the dealer shall, for all purposes of the Act, be deemed not to have been registered.']
