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Disclaimer - West Bengal

1 2 Disclaimer While every care has been taken to provide accurate copy of the west Bengal Value Added Tax Act, 2003 incorporating the subsequent amendments, the Directorate of Commercial Taxes, west Bengal will not be responsible for any typographical or any other error/inaccuracy in the above Act and for any clarification in the matter please contact the Public Relations Officer, Office of the Commissioner, Directorate of Commercial Taxes, 14 Beliaghata Road, Kolkata 700015 (Phone: 2251-5786).3 CHAPTER I Preliminary 1. Short title, extent and commencement. 2. Definitions. CHAPTER II Taxing Authorities, Appellate and Revisional Board and Bureau. 3. Commissioner. 4. Special Commissioner. 5. Additional Commissioner. 6. Other persons appointed to assist the Commissioner. 7. Appellate and Revisional Board. 8. Bureau of investigation. 8A. Establishment of west Bengal Value Added Tax Settlement Commission.

4 Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of

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