Section 5(4) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(4)[ Where an appeal is pending before the appellate authority, and a revision is pending before the revisional authority, in respect of one and the same period, an application referred to in sub-section (1) shall only be made in respect of the pending appeal.] [Sub-Section (4) inserted by W.B. Act 15 of 1999.]
