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Section 18

The West Bengal State Tax On Consumption Or Use Of Goods Act, 2001State Act of West Bengal · Act 15 of 2001

(l) The prescribed authority may, subject to the conditions and Sun !none restrictions as may be prescribed, for reasons to be recorded in writing revision.

and after giving the person likely to he affected all opportunity of being heard, suo morn revise any order passed by any person appointed under sub-section (2) of section 3.

(2) No order shall he passed under sub-section (1) after expiry of one year from the date of passing of the order by the person appointed under sub-section (2) of section 3.

Power to amend Schedule.

19. The State Government, after giving by notification not less than fourteen days' notice of its intention so to do, niay, by like notification, with prospective or retrospective effect, add to, or amend the Schedule or delete any goods from the Schedule.

20. The State Government may, by notification, make rules, with prospective or retrospective effect, for the purpose of carrying out the provisions of this Act, and such rules may provide for all or any of the matters which. under any provision of this Act, is required to be prescribed, or to be provided for. by rules.

Where this provision sits

ActThe West Bengal State Tax On Consumption Or Use Of Goods Act, 2001
Section18
JurisdictionState of West Bengal
StatusIn force as published by the source

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