West Bengal Sales Tax (Settlement of Dispute) Act, 1999

Commercial Taxes, Sales Tax 👁️ 530

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.

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.

1. Short title, extent and commencement
2. Definitions
3. Designated authority
4. Eligibility for settlement
5. Application by the applicant
6. Determination of amount payable by the applicant
7. Rate applicable in determining the amount payable
8. Settlement of dispute and issue of certificate of settlement
9. Bar on reopening of settled cases
10. Withdrawal of appeal and revision
11. Appellate and revisional authority not to proceed in certain cases
12. Revocation of certificate of settlement
13. Information to be sent to the authorities under the relevant Act
14. No refund of amount paid under the Act
15. Power of the State Government to make rules
16. Power to remove difficulties

No. 779-L dated 05.04.1999

Related Publication

• West Bengal Sales Tax Act, 1994