West Bengal Sales Tax (Settlement of Dispute) Act, 1999
No: 4 Dated: Apr, 05 1999
THE WEST BENGAL SALES TAX (SETTLEMENT OF DISPUTE) ACT, 1999
West Bengal Act IV of 1999
An Act to provide for 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.
Whereas it is expedient to provide for enforcement of payment of, and settlement of dispute relating to, arrear tax, penalty or interest under the West Bengal Sales Tax Act, 1994, and other laws referred to in sub-section (1) of section 106 of that Act, and for enforcement of payment of, and settlement of dispute relating to, arrear tax or penalty under the Central Sales Tax Act, 1956;
It is hereby enacted as follows :-
1. Short title, extent and commencement. -(1) This Act may be called the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
(2) It extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. Definitions. - (1) In this Act, unless the context otherwise requires, -
(a) "arrear tax, penalty or interest in dispute" means, -
(i) tax, by whatever name called, payable by an assessee upon assessment under the relevant Act, or
(ii) penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or
(iii) interest payable an assessee under the relevant Act, -
(A) as determined for delayed payment or non-payment of tax before assessment; or
(B) as accrued in respect of non-payment of tax or short payment of tax after assessment,
which, as the case may be, is in dispute in any appeal or revision pending before the appellate authority or revisional authority on the [30th day of September, 2016] under the relevant Act.
Explanation. - For the purposes of this Act, the interest referred to in item (B) of sub-clause (iii) shall be deemed be an arrear interest in dispute;
(b) "applicant" means "dealer", an "occupier of a jute mill" or a "shipper of jute" as defined in the relevant Act, and includes legal heir, successor, assignee or nominee of such dealer, occupier of a jute mill or a shipper of jute where the business of such dealer, occupier of a jute mill or shipper of jute has ceased to exist or has been discontinued prior to the date of coming into force of this Act, but does not include such dealer, occupier of a jute mill or shipper of jute, if any proceeding for prosecution has been instituted against him for any offence punishable under any of the provisions of the relevant Act;
(c) "designated authority" means the authority appointed under section 3;
(d) "prescribed" means prescribed by rules made under this Act;
(e) "relevant Act" means -
(i) the West Bengal Sales Tax Act, 1994,
(ii) any of the Acts referred to in sub-section (1) of section 106 of the West Bengal Sales Tax Act, 1994, or
(iii) the Central Sales Tax Act, 1956,
and includes the rules made, or notification issued, under the Act referred to in sub-clause (i), sub-clause (ii) or sub-clause (iii).
(2) Unless there is anything repugnant in the subject or context, all expressions used in this Act, which are not defined, but defined in the relevant Act, or used in the relevant Act, shall have the same meaning as in the relevant Act.
3. Designated authority. - For carrying out the purposes of this Act, the State Government may, by notification published in the Official Gazette, appoint one or more authorities referred to in section 3, section 4 or section 5 of the West Bengal Sales Tax Act, 1994, to be the designated authority, and such authority shall exercise jurisdiction over such area or areas as the State Government may specify in the notification.
4. Eligibility for settlement:- (1) Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of arrear tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act and an appeal or revision relating thereto is pending on the 31st day of December, 1998, before any appellate authority or revisional authority, as the case may be.
(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 respect of any period under the relevant Act for which the appeal or revision has been finally heard by the appellate authority or the revisional authority, as the case may be.
Explanation.— For the purposes of this sub-section, no appeal or revision shall be deemed to have been heard only by reason of any stay order having been passed by any appellate or revisional authority in connection with such appeal or revision.
5. Application by the applicant:- (1) An application for the purpose of section 4 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 September, 1999, or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time.
(2) A separate application shall be made by an applicant for different periods under each of the relevant Acts.
(3) The applicant shall send a copy of the application made under subsection (1) to the appellate authority or the revisional authority before whom the appeal or revision, as the case may be, is pending, within seven days from the date of making such application before the designated authority.