THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

Body 123. Revalidation of declaration generated electronically under sub-section (1) of section 8O.

The transporter, carrier, transporting agent or any other person shall, for the purpose of revalidation of the declaration generated by him electronically under sub-section (1) of section 80, make the application, as referred to in sub-section(lD) of section 80, electronically through the website of the Commercial Taxes Directorate, www.wbcomtax.gov.in.