Rajeev & Associates


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West_Bengal_Value_Added_Tax_Act,_2003

Section / Rule Number Content


54 Certain transfers of immovable property by a dealer to be void
55 Recovery of tax, penalty and interest, appointment of Tax Recovery Officer, etc
56 Tax Recovery Officer to whom certificates to be forwarded
57 Amendment of certificates for tax recovery
58 Validity of certificates for tax recovery
59 Transmission of certificates for tax recovery to collector in certain cases
60 Special mode of recovery of tax, penalty and interest by Commissioner
61 Refund to certain class of persons
62 Refund of tax etc. paid in excess
60A Recovery of Admitted amount of net tax or any other tax, interest or penalty from a dealer

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