Section 11 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
11. Appellate and revisional authority not to proceed in certain cases.
- No appellate authority or revisional authority shall proceed to decide any appeal or revision [or both, as the case may be,] [Words inserted by W.B. Act 15 of 1999.] under the relevant Act relating to any period in respect of which an application has been made by an applicant under section 5:Provided that such authority shall proceed to decide such appeal or revision [or both, as the case may be,] [Words inserted by W. B. Act 15 of 1999.] for such period in accordance with the provisions of the relevant Act, if a certificate of settlement referred to in sub-section (1) of section 8 is refused to the applicant by an order passed by the designated authority in writing under sub-section (2) of section 8.
