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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


46 Power to take evidence on oath
47 Power to determine as to who is a dealer
48 Power to call for information from any person or company
49 Power to purchase underpriced goods
50 Power to transfer proceedings
51 Delegation of powers
52 Assessee permitted to attend through authorised agent
53 Returns etc. to be confidential
54 Bar of certain proceedings