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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER VI : Scrutiny and verification of returns and statements and documents furnished by a dealer, casual dealer, and audit of accounts and other documents maintained by a dealer.

Body 41. Scrutiny of returns

(1) Every return furnish under sub-section (1), or sub-section (3), of section 32, shall be scrutinized, either electronically or otherwise, by the Commissioner, in the manner as may be prescribed, to ascertain that-

    (a) the return so furnished is complete and self-consistent and is accompanied by all the documents as are required to be furnished along with such return in accordance with the provision of the Act and rules made thereunder; and

    (b) the correctness of the calculation of input tax credit, input tax rate, net tax and late fee as referred to in sub-section(2) of section 32, including application of proper rate of tax payable according to such return, and the payment of interest payable under sub-section (1) or sub-section(3) of section 33, or both, if any, and payment of such net tax, late fee as referred to in sub-section (2) of section 32 and interest.

(2) If any mistake is detected upon the scrutiny made under sub-section (1), the Commissioner shall, in the prescribed manner, serve upon the dealer who has filed such return, a notice requiring him to rectify the mistake or to furnish such information required for making the return complete and self-consistent or to furnish the documents as referred to in sub-section (1) or to pay the amount of net tax, or late fee as referred to in sub-section (2) of section 32, payable in deficit along with the interest payable under sub-section (1) or sub-section (3) of section 33, or both, if any, within the date specified in such notice.

(3) The notice referred to in sub-section (2) shall not be issued to any dealer after the expiry of four months from the last date of the month in which a return has been furnished under sub-section (1), or sub-section (3), of section 32.

(4) If upon scrutiny made under sub-section (1), a dealer is found to have paid net tax, or late fee as referred to in sub-section (2) of section 32, or interest, in excess of the amount payable as per such return, the Commissioner shall, inform the same to the dealer within one month from the date of completion of such scrutiny