Section 8B(1) in West Bengal Value Added Tax Act, 2003
(1)A dealer who intends to make an application for settlement of any case to the Settlement Commission, shall -(a)in case of any pending case, within one hundred and twenty days from the date of coming into force of this section; or(b)in any other case, within one hundred and twenty days from the date of receipt of notice of demand, the date of commencement of proceedings under section 93 or the date of registration of a dealer as a sick unit, as the case may be, apply, in such form, and in such manner, as may be prescribed.Provided that an appeal which has been preferred after the expiry of the period prescribed for filing of such appeal, shall not be taken into consideration for the purpose of this section.
