Section 6(3) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(3)After the amount payable by an applicant is determined under sub-section (2), the designated authority shall, subject to such conditions and restrictions (including payment by instalments) as may be prescribed require the applicant, by a notice is such form as may be prescribed, to pay the amount so determined under sub-section (2) within thirty days from the date of receipt of such notice by the applicant or within such further time as may be prescribed:Provided that no notice shall be issued by the designated authority where the application made by an applicant relates only to an arrear penalty in dispute.
