Section 23(2) in West Bengal Value Added Tax Act, 2003
(2)A dealer referred to in sub-section (1) shall, [within ninety days] [Substituted w.e.f. 01.08.2006 by S. 12(10) (b) of WB Act XVIII of 2006 for 'within ninety days' which was earlier substituted for 'within thirty days' by S.6(6) (b) of WB Act XIII of 2005 w.e.f. 01.4.2005.] from the date from which he has become liable to pay tax under section 10, or section 11, or section 14, or sub-section (3) of section 27C, make an application for registration to the Commissioner as provided in sub-section (1) of section 24.
