Section 4 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
4. Eligibility for settlement.
(1)Subject to the other provisions of this Act, an applicant shall be eligible to make an application for settlement of arrear tax, penalty or interest in dispute in respect of any period for which an assessment has been made under the relevant Act and [an appeal or revision relating thereto which has been filed on or after the [31st March 2014] [Words, figures and letters '31st day of March, 2001,' first Substituted for the words, figures and letters '31st day of December, 1998,' by W.B. Act 16 of 2001, then the words, figures and letters '31st day of March, 2003,' Substituted for the words, figure and letters '31st day of March, 2001,' by W.B. Act 11 of 2003, then the words, figures and letters 'an appeal or revision relating thereto which has been filed on or after 1st day of April, 2003 but is pending on the '31st day of August, 2006,' Substituted for the words, figures and letters 'an appeal or revision relating thereto is pending on the '31st day of March, 2003,' by W.B. Act 18 of 2006, thereafter the words, figures and letters 'an appeal or revision relating thereto which has been filed on or after the 1st day of April, 2003 but is pending on the 30th day of November, 2006' Substituted for the words, figures and letters 'an appeal or revision relating thereto which has been filed on or after 1st day of April, 2003 but is pending on the 31st day of August, 2006,' by W.B. Act 3 of 2007 and finally the words, figures and letters within third brackets Substituted for the words, figures and letters 'an appeal or revision relating thereto which has been filed on or after the 1st day of April, 2003 but is pending on the 30th day of November, 2006' by W.B. Act 1 of 2008.] but is pending on the [30th day of September, 2016] [Substituted by Act No. 11 of 2016, dated 30.12.2016.]] before any appellate authority or revisional authority, [as the case may be.] [Words Substituted for the words 'as the case may be:' by W.B. Act 3 of 2007.][* * * * * * * * * *] [[Proviso omitted by W.B. Act 3 of 2007, which was as under :-'Provided that an applicant shall not be eligible to make an application for settlement of dispute under this Act after the 31st day of December, 2003, for any period for which the appeal or revision has been presented on or before the 31st day of March, 2003.']](2)Notwithstanding anything contained in sub-section (1), an applicant shall not be eligible to make an application for settlement of arrear tax, penalty or interest in respect of any period under the relevant Act for which the appeal or revision has been finally heard by the appellate authority or the revisional authority, as the case may be.Explanation. - For the purposes of this sub-section, no appeal or revision shall be deemed to have been heard only by reason of any stay order having been passed by any appellate or revisional authority in connection with such appeal or revision.
