GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XIV of 2000 THE WEST BENGAL SALES TAX (SETTLEMENT OF DISPUTE) (AMENDMENT) ACT, 2000. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 12th July, 2000.] West Ben. Act IV of
1999. West Ben. Act VIII of
1987. [12th July, 2000.] An Act to amend the West Bengal Sales Tax (Settlement of Dispute) Act, 1999. WHEREAS it is expedient to amend the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-first Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2000.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 (hereinafter referred to as the principal Act), after section 4, the following section shall be inserted:— Eligibility 4A. (1) Where any tax, penalty or interest due from for settlement of any applicant is in dispute in respect of any period for which dispute an assessment has been made under the relevant Act and before the where any application relating thereto is pending before the be Tribunal or West Bengal Taxation Tribunal established under section 3 the Court o High r the of the West Bengal Taxation Tribunal Act, 1987 (herein- Supreme after referred to as the Tribunal), or the High Court, or the Court. Supreme Court, on the 31st day of December, 1998, then, notwithstanding anything contained elsewhere in this Act,— Short title and commencement. Insertion of new section 4A in West Ben. Act IV of 1999. 127 The West Bengal Sales Tax (Settlement of Dispute) (Amendment) Act, 2000. [West Ben. Act XIV of 2000.] (Sections 3, 4.) Amendment of section 5. Amendment of section
10.
(a) such arrear tax, penalty or interest due shall be deemed to be "arrear tax, penalty or interest in dispute" within the meaning of clause (a) of sub-section (1) of section 2, and
(b) such pending application shall be deemed to be a "revision pending" under this Act for the purpose of settlement of arrear tax, penalty or interest in dispute referred to in clause (a), and such applicant shall be eligible to make an application for settlement of the arrear tax, penalty or interest in dispute, as referred to in clause (a), in accordance with the provisions of this Act and the rules made thereunder:
Provided that the provisions of this sub-section shall apply only where, before making an application under this sub-section, the applicant obtains the leave of the Tribunal or the High Court or the Supreme Court, as the case may be, for settlement of such dispute under this Act.
(2) Notwithstanding anything contained in sub-section (1), an applicant shall not be eligible to make an application for settlement of arrear tax, penalty or interest in dispute, as referred to in clause (a) of that sub-section, in respect of any period under the relevant Act for which the revision pending, as referred to in clause (b) of that sub-section, has been heard in part, or has been heard but judgement has not been delivered, before the coming into force of this section, by the Tribunal or the High Court or the Supreme Court, as the case may be.
Explanation.—Forthepurposes of this sub-section, no revision pending shall be deemed to have been heard in part only by reason of any interim order having been passed by the Tribunal or the High Court or the Supreme Court, as the case may be, in connection with such revision pending.'.
3. In section 5 of theprincipal Act, sub-section (1) shall be renumbered as clause (a) of that sub-section, and after clause (a) as so renumbered, the following clause shall be inserted:— "(b) An application for the purpose of section 4A shall be made to the designated authority by an applicant in such form, and in such manner, as may be prescribed, on or before the 30th day' of November, 2000, or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time.".
4. In section 10 of the principal Act, after the words "the appellate or the revisional authority", the words "or the Tribunal or the High Court or the Supreme Court" shall be inserted. 128 Page 1 Page 2