Section 8D in West Bengal Value Added Tax Act, 2003
8D. Bar on further proceedings in respect of case settled by Settlement Commission.
- Upon settlement of the case by the Settlement Commission under section 8C, -(a)the demand involved in the case shall be deemed to have been fully satisfied and the pending case or cases shall not be proceeded with any further; or(b)no proceedings by way of review or revision shall be taken in respect of such case; or(c)the proceedings as referred to in clause (a) of Explanation to section 8B shall not be further proceeded with.
