Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding that a certificate has been forwarded to a Tax Recovery Officer, the Commissioner shall have the power to withdraw Of cancel such certificate or to correct any clerical or arithmetical mistake in such certificate. Tax Recovery Officer to whom certificates to be forwarded. Amendment of ceilificates for tax recovery. 507 The West Bengal Sales Tax Act, 1994. [West Ben. Act (Chapter V1L—Assessment of tax, imposition of penalty payment, collection and recovery of tax, interest and penalty and refired of tax, interest and penalty—Sections 55-57.) Validity of certificates for tax recovery. (2) The Commissioner shall intimate to the Tax Recovery Officer any order withdrawing or cancelling a certificate or any correction made by him under sub-section (1) of this section.