(1) Notwithstanding anything contained in section 9 or section10, where it appears to the designated authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such designated authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the cetificate of settlement issued under sub-section
(1) of section 8.
(2) If a certificate of settlement is revoked under sub-section (1), the appeal or revision, as the case may be, under the relevant Act, covered by such certificate of settlement, shall, notwithstanding the provision of section 9 or section 10, stand revived or reinstated immediately upon such revocation, and such appeal orrevision shall be decided in accordance with the provisions of the relevant Act, as if no settleinent of the arrear tax, penalty or interest in dispute in such appeal or revision has ever been made under this Act.
Information to be sent to the authorities under the relevant Act.
No refund of amount paid under the Act.
13. The designated authority shall keep the assessing authority, the appellate authority or the revisional authority, who, for the time being, has jurisdiction over the applicant under the relevant Act, informed, inter alia, of—
(a) making of an application by an applicant under section 5;
(b) passing of any order by the designated authority under section 8; or
(c) revocation of any certificate of setlement under section 12, in such form and manner, and within such time, as may be prescribed.
14. Any amount paid by an applicant under section 6 shall not be refundable under any circumstances:
98 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
IV of 1999.]
(Sections 15, 16.)
Provided that in the case of revocation of a certificate of settlement in accordance with section 12, the amount paid by the applicant under section 6 shall be treated to have been paid under the relevant Act for the period for which the certificate of settlement has been revoked.
15. The State Government may, by notification published in the Offcial Gazette, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act, and such rules may provide for all or any of the matters which, under any provision of this Act, is required to be prescribed or to be provided by rules.
16. If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty:
Provided that no such order shall be made after the expiry of two years from the date of coming into force of this Act.
Power of the State Government to make rules.
Power to remove difficulties.
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