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State of West Bengal - Section
Section 7 in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
7. Rate applicable in determining the amount payable.
- [(1) The amount payable by an applicant for settlement of dispute under this Act shall be determined [* * * * * * *] [[ Sub-Section (1) Substituted by W. B. Act 11 of 2003, which was earlier as under:'(1) The amount payment by an applicant for settlement of dispute under this Act shall be determined under sub-section (2) of section 6 -(a)where the dispute relates to any arrear tax in dispute, at the rate of thirty-three per centum of the arrear tax in dispute; or(b)where the dispute relates to any arrear interest in dispute, at the rate of five per centum of the arrear tax in dispute for the period to which such interest relates, or the amount of the arrear interest in dispute, whichever is less.']], -(a)[ where the dispute relates to arrear tax in dispute and the application under section 5 is made on or before the 31st day of March, 2009, at the rate specified in column (3) of the amount of arrear tax in dispute as mentioned in column (2) against the serial No. as mentioned in column (1) of the Table below or the actual amount paid in respect of such arrear tax in dispute, whichever is higher:] [[Clause (a) first Substituted by W.B. Act 11 of 2003, then again Substituted by W.B. Act 18 of 2006, thereafter Substituted by W.B. 3 of 2007 and finally Substituted by W.B. Act 1 of 2008. Previous clause (a) was as under :-'(a) where the dispute relates to any arrear tax in dispute and the application under section 5 is made on or before the 30th day of June, 2007 at the rate of forty-six per centum of the arrear tax in dispute, whichever is higher; or'.]]Table| Serial No. | Amount of arrear tax in dispute | Rate | |
| (1) | (2) | (3) | |
| 1. | Where the amount does not exceed Rs. 2,00,000 | Twenty-fiveper centum | |
| 2. | Where the amount exceeds Rs. 2,00,000 but doesnot exceeds Rs. 10,00,000 | Rs. 50,000 plus twenty-eightper centumof theamount by which the amount of arrear tax in dispute exceeds Rs.2,00,000 | |
| 3. | Where the amount exceeds Rs. 10,00,000 but doesnot exceed Rs. 50,00,000 | Rs. 2,74,000 plus thirty-oneper centumof theamount by which the amount of arrear tax in dispute exceeds Rs.10,00,000 | |
| 4. | Where the amount exceeds Rs. Rs. 50,00,000 butdoes exceed Rs. 1,00,00,000 | 15,14,2000 plus thirty-fourper centumof theamount by which the amount of arrear tax in dispute exceeds Rs.50,00,000 | |
| 5. | Where the amount exceeds Rs. 1,00,00,000 butdoes not exceed Rs. 2,00,00,000 | Rs. 32,14,000 plus thirty-sevenper centumofthe amount by which the amount of arrear tax in dispute exceedsRs. 1,00,00,000 | |
| 6. | Where the amount exceeds Rs. 2,00,00,000; | Rs. 69,14,000 plus fortyper centumof theamount by which the amount of arrear tax in dispute exceeds Rs.2,00,000; or |