GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 779-L Dated 5th April, 1999
West Bengal Act IV of 1999
THE WEST BENGAL SALES TAX (SETTLEMENT OF DISPUTE) ACT, 1999.
An Act to provide far expeditious enforcement of payment of arrear tax, penalty or interest in dispute under the sales tax laws in West Bengal by way of settlement of such dispute.
- Short title, extent and commencement
- Definitions
- Designated authority
- Eligibility for settlement
- Application by the applicant
- Determination of amount payable by the applicant
- Rate applicable in determining the amount payable
- Settlement of dispute and issue of certificate of settlement
- Bar on reopening of settled cases
- Withdrawal of appeal and revision
- Appellate and revisional authority not to proceed in certain cases
- Revocation of certificate of settlement
- Information to be sent to the authorities under the relevant Act
- No refund of amount paid under the Act
- Power of the State Government to make rules
- Power to remove difficulties