The West Bengal Sales Tax Act, 1994
Chapter VII : ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY

54. Amendment of certificates for tax recovery

(1) Notwithstanding that a certificate has been forwarded to a Tax Recovery Officer, the Commissioner shall have the power to withdraw or cancel such certificate or to correct any clerical or arithmetical mistake in such certificate.

(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.