Amendment status not verified — confirm the current text below against the official source.
Generators and parts and accessories thereof used for captive generation. When the registered dealer is in the business of dealing in such goods. When the registered dealer is in the business of dealing in such goods."; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 21 The West Bengal Finance Act, 2006. (Section 12.) (10) in section 23,— (a) in sub-section (1), for the words, figures, letter and brackets "section 10, or section 11, or section 14, or sub-section (3) of section 27C", the words and figures "section 10, or section 11, or section 14" shall be substituted; (b) in sub-section (2), for the words "within ninety days", the words "within thirty days" shall be substituted; (11) in section 24,— (a) in sub-section (1A), for the words "within one hundred and twenty days from the appointed day", the words "within one hundred and twenty days from the appointed day or such further time as may be allowed by the Commissioner" shall be substituted; (b) in sub-section (2), for the words "as may be prescribed.", the words "as may be prescribed:" shall be substituted; (c) to sub-section (2), the following proviso shall be added:— "Provided that where the application is not disposed of by the prescribed authority within the prescribed period, the dealer shall be deemed to have been registered on the expiry of such period."; (d) for the proviso to sub-section (2A), the following proviso shall be substituted:— "Provided that where a dealer does not submit the information as required under sub-section (1A), the Commissioner may, after giving the dealer an opportunity of being heard, cancel the registration number, if any, allotted to him under the Act and his certificate of registration granted under clause (0 of section 119."; (12) after section 24, the following section shall be inserted:— "Special provision