(1) Save as otherwise provided in the proviso to sub-section(l) of section 8 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, every applicant shall, before making the application under section 4 for settlement of any arrear tax, penalty or interest in dispute for any period, pay the amount calculated at the rate specified in section 6 into the Reserve Bank of India or any appropriate Government Treasury in such manner as is specified in the relevant Act.
(2) A copy ofduly receipted challan evidencing payment ofthe amount payable for settlement shall be furnished to the designated authority along with the application made under section 4.
West Ben. Act IV of 1999.
3 Rate applicable i 6. (1) The amount payable by an applicant for settlement of dispute under thisdetermining the amount payable. section shall be determined,-
(i) where the dispute relates to arrear tax in dispute, at the rate of one hundredper centum ofthe arrear tax in dispute orthe actual amount paid in respect of such arrear tax in dispute, whichever is higher;
(ii) where the dispute relates to any arrear interest in dispute for non-payment of any arrear tax in dispute and an application has been made under section 4 in respect ofsuch arrear tax in dispute, the arrear interest in dispute shall be waived.
(2) The arrear penalty in dispute shall be waived.
4 Applicability of provisions of West Bengal Sales Tax (Settlement of Dispute) Act,
1999.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025 The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax (Settlement ofDispute) Act, 2024.
(Section 7.)
7. The provisions of section 8, section 9, section 10, section 11, section 12, section 13, section 14, section 15 and section 16 of the West Bengal Sales Tax (Settlement ofDispute) Act, 1999, to the extent not inconsistent with the provisions of this Act, shall applymutatis mutandisin respect ofsettlement ofdisputes under this Act.
By order of the Governor, [PARr III PRADIP KUMAR PANJA, Pr. Secy. to the Govt. ofWest Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.