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[Cites 0, Cited by 0] [Section 46(1)] [Section 46] [Entire Act]

State of West Bengal - Subsection

Section 46(1)(i) in West Bengal Value Added Tax Act, 2003

(i)the Commissioner deems it fit and proper for any other reason, the Commissioner shall, after giving a notice to such dealer, proceed in such manner as may be prescribed to assess to the best of his judgment the amount of [net tax payable by such dealer in respect of such year or part thereof] [Substituted w.e.f. 01.04.2005 by S. 12(23) (c) of WB Act XVIII of 2006 for ' net tax payable by such dealer in respect of such year or in respect of any return period of such year'.], as he may deem fit and proper: