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THE WEST BENGAL VALUE ADDED TAX ACT, 2003
CHAPTER XIII:APPEAL, REVISION, REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE

90. Reasonable opportunity to be given to the person likely to be adversely affected

Before any order under section 84, section 85, section 86, section 87 or section 88, which is likely to affect any person adversely, is passed, such person shall be given a reasonable opportunity of being heard.