THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER IV : Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

27. Amendment of certificate of registration

The prescribed authority may from time to time amend any certificate of registration in accordance with the information furnished under section 27A, 27B, 27C or otherwise received, after due notice to the dealer, and such amendment may be made with retrospective effect in such circumstances, and subject to such restrictions and conditions, as may be prescribed.