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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


1. Short title, extent and commencement
2. Definitions.
3. Levy and collection of tax.
4. Offences and Penalties
5. Cognizance of and trial of offence
6. Tax Authorities , Returns , Assessments , Payments, Recovery and Refund of Tax, Appeals, Review and Revisions
7. Power to remove difficulties
8. Protection of acts done in good faith
9. Burden of proof
10. Power to make rules
11. Repeal of Ordinance 1 of 2001

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