Section 75(1)(a) in West Bengal Value Added Tax Act, 2003
(a)explains to the satisfaction of [such authority] [Substituted by S. 6(19) (a) (ii) of WB Act XIII of 2005 w.e.f. 1.4.2005 for 'the Commissioner'.], the reasons for not disclosing the warehouse or furnishing the information under clause (b) of section 27A,