Section 12(2) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(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.
