DEMO|

2(7) "casual dealer"

2(30) "prescribed"

2(38) "registered"

62 Refund of tax etc paid in excess

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59 Demand notice under section 46 or sub-section (1) of section 48 for the amount of tax and penalty payable by the dealers

69 Payment of the modified amount of tax, interest and penalty due from a dealer

75 Assessment of tax payable by casual dealers on sales and purchases and payment of such tax-

80 Manner of refund in consequence of order of appeal, revision, etc

81 Manner of refund or adjustment of tax deducted at source in respect of works contract, to a dealer having no liability to pay tax-

82 Refund arising out of rectification of the order determining interest

86 Modification of the amount under certificate for recovery and recovery of such modified amount

69 A. Payment of the modified amount of penalty under the Act.

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Form 41: Register of Refund made under section 62 of the West Bengal Value Added Tax Act, 2003

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THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER IX : Scrutiny, audit, assessment of tax, imposition of penalty for default in furnishing returns, determination of interest, demand, refund of excess payment.

79. Refund under section 62 of tax to registered dealer, or casual dealer.

(1) Save and except refund under rule 80, rule 81 and rule 82, no other refund under section 62 of the Act shall be allowed to a dealer or a casual dealer without making assessment of him for the relevant period.

(2) The refund under section 62, shall be made as per conditions and in the manner prescribed in the sub-rule (4), sub-rule (5), and sub-rule (6) of rule 59 and shall be entered into a refund register in Form no. 41.