Amendment status not verified — confirm the current text below against the official source.
(1) Where the Commissioner does not proceed to assess any registered dealer under sub-section (1) of section 46 for any year or any return period of such year, he shall accept the returns furnished by the dealer for such year or any return period of such year as correct and complete and assessment in respect of such year or such period shall be deemed to have been made. (2) Upon making of an assessment under sub-section (1), the Commissioner shall inform the dealer who is assessed under that sub-section in such manner and within such time as may be prescribed. • PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 27, 2004 31 The West Bengal Value Added Tax Act, 2003. Assessment of tax payable by dealers other than registered dealers. Limitation for assessment. Determination of interest. (Chapter VII. Provisionalassessment and assessment upon hearing and determination of interest.—Sections 48-50.)