The West Bengal Sales Tax ( Settlement Of Dispute ) Act, 1999State Act of West Bengal · Act 4 of 1999
(1) The amount payable by an applicant for settlement of dispute under this Act shall be determined under sub-section (2) of section 6—
(a) where the dispute relates to any arrear tax in dispute, at the rate of thirty-three per centum of the arrear tax in dispute; or 96 The West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
IV of 1999.]
(Sections 8-10.)
(b) where the dispute relates to any arrear interest in dispute, at the rate of five per centum of the arrear tax in dispute for the period to which such interest relates, or the amount of the arrear interest in dispute, whichever is less.
(2) The arrear penalty in dispute shall be waived.
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