Section 5 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
5. Application by the applicant.
(1)[(a) 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 [31st day of January, 2017] [Sub-Section (1) renumbered as clause (a) and clause (b) inserted by W.B. Act 14 of 2000.] or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time.](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 [31st day of January, 2017] [Sub-Section (1) renumbered as clause (a) and clause (b) inserted by W.B. Act 14 of 2000.] 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 sub-section (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:[Provided that in a case where the provisions of sub-section (4) apply, the application shall also send a copy of the application made under sub-section (1) to the revisional authority before whom the revision is pending for the same period.] [Proviso inserted by W.B. Act 15 of 1999.](4)[ Where an appeal is pending before the appellate authority, and a revision is pending before the revisional authority, in respect of one and the same period, an application referred to in sub-section (1) shall only be made in respect of the pending appeal.] [Sub-Section (4) inserted by W.B. Act 15 of 1999.](5)[ Where a certificate of settlement has not yet been issued under sub-section (1) of section 8 in respect of any application under sub-section (1) made before coining into force of this sub-section in respect of any period, the applicant may, on fulfilling the conditions and in the manner prescribed, apply for settlement of arrear tax, penalty or interest in dispute in respect of such period:] [Sub-Section (5) inserted by W.B. Act 11 of 2003.]Provided that upon making of an application under this sub-section, the application made before coming into force of this sub-section, shall be deemed to have been withdrawn by the applicant.
