Section 8 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
8. Settlement of dispute and issue of certificate of settlement.
- [(1) The designated authority shall, within seven working days of the receipt of the application under section 5 along with the copy of duly receipted challan showing payment of the amount payable for settlement, issue a provisional certificate of settlement to the applicant in such form as may be prescribed:Provided that where no payment is required to be made by an applicant, the designated authority shall issue the provisional certificate of settlement within [fifteen working days] [[Sub-Section (1) Substituted by W.B. Act 11 of 2003, which was earlier as under:'(1) The designated authority, in being satisfied about the payment of the amount which the applicant is required to pay by virtue of the notice under sub-section (3) of section 6, shall settle the dispute in respect of which an application has been made under sub-section (1) of section 5 and issue a certificate of settlement for such dispute, in such form as may be prescribed, to the applicant, ordinarily within thirty days of receipt of the copy of duly receipted challan in support of payment made by the applicant and thereupon, such applicant shall be discharged from his liability to make payment of the balance amount of such arrear tax, penalty or interest dispute:Provided also that in a case where the provisions of sub-section (4) of section 5 apply and a certificate of settlement is issued under this sub-section in respect of appeal pending for a period, the revision pending for such period shall also be deemed to have been settled upon the issue of such certificate of settlement.']] of the receipt of the application under section 5, notwithstanding that no receipted copy of challan has been furnished along with the application under section 5:]Provided further that the designated authority may, within a period of three months following the month in which the application under section 5 is made, verify the correctness of the declaration made and the amount paid on the basis of such declaration, and if the designated authority finds any discrepancy in the declaration or finds any short payment of the amount payable for settlement, such authority shall issue a notice to the applicant asking him to rectify the discrepancy or to make payment of the amount short paid:Provided also that, where -(a)the notice referred to in the second proviso is not issued, the provisional certificate of settlement issued to the applicant shall, on the expiry of the period referred to in the proviso, become final and the dispute in respect of which the application has been made shall be deemed to have been settled for the purposes of this Act and the relevant Act:(b)the notice referred to in the second proviso is issued, the dispute shall not be deemed to have been settled until the discrepancy or the short payment, mentioned in that notice is rectified or made to the satisfaction of the designated authority and the designated authority signifies such satisfaction to the applicant in writing:Provided also that in a case where the provisions of sub-section (4) of section 5 apply and a provisional certificate is issued under this sub-section in respect of the appeal pending for a period the revision pending for such period shall also deemed to have been settled under clause (a) of the third proviso, on expiry of the period mentioned in the second proviso.(2)The designated authority, for reasons to be recorded in writing, may refuse to settle a dispute, or rectify or amend a certificate of settlement issued under sub-section (1):Provided that no order adversely affecting the applicant shall be passed without allowing the applicant a reasonable opportunity of being heard.
