Section 12 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
12. Revocation of certificate of settlement.
(1)Notwithstanding anything contained in section 9 or section 10, where it appears to the designated authority that an applicant has obtained the benefit of settlement under this Act by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such designated authority may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the certificate of settlement issued under sub-section (1) of section 8.(2)If a certificate of settlement is revoked under sub-section (1), [the appeal or revision or both,] [Words Substituted for the words 'the appeal or revision,' by W.B. Act 15 of 1999.] as the case may be, under the relevant Act, covered by such certificate of settlement, shall, notwithstanding the provision of section 9 or section 10, stand revived or reinstated immediately upon such revocation, [and such appeal or revision or both, as the case may be,] [Words Substituted for the words 'and such appeal or revision,' by W.B. Act 15 of 1999.] shall be decided in accordance with the provisions of the relevant Act, as if no settlement of the arrear tax, penalty or interest in dispute [in such appeal or revision or in both, as the case may be,] [Words Substituted for the words 'in such appeal or revision,' by W.B. Act 15 of 1999] has ever been made under this Act.
