(2)The decision of [ xxx ] [The words, figures and brackets the Excise Commissioner or (where a reference is made to the State Government under section 35) omitted by section 2(11) of the West Bengal Taxation Laws (Amendment) Act, 1993 (West Bengal Act No. 4 of 1993).] the [State Government] [Substituted by paragraph 4(1) of the Adaptation of Laws Order, 1950 for the words Provincial Government, which were earlier substituted by paragraph 4(1) of the Government of India (Adaptation of Indian Laws) Order, 1937 for the words Local Government.] as to what is a technical defect, irregularity or omission, shall be final.
