Section 10 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
10. Withdrawal of appeal and revision.
- Notwithstanding anything to the contrary contained in any provision in the relevant Act, the appeal or revision for any period pending before the appellate or the revisional authority, [or the Tribunal or the High Court or the Supreme Court] [ Words inserted by W.B. Act 14 of 2000.], as the case may be, in respect of which a certificate of settlement is issued under sub-section (1) of section 8, shall be deemed to have been withdrawn by the applicant from the date of making of the application by the applicant under sub-section (1) of section 5;[Provided that where the provisions of sub-section (4) of section 5 apply, and a certificate of settlement is issued under sub-section (1) of section 8, in respect of the appeal pending for any period, the revision pending for such period shall also be deemed to have been withdrawn by the applicant upon the issue of such certificate of settlement from the date of making of the application by the applicant under sub-section (1) of section 5.] [Proviso inserted by W.B. Act 15 of 1999.]
