Section 21(2) in The West Bengal Luxury Tax Act, 1994
(2)On full payment of such sum as may be determined by the prescribed authority under sub-section (1),-(a)no proceedings shall be commenced against the person as aforesaid, or(b)if any proceedings have already been commenced against such person, such proceedings shall not be proceeded with,if such person undertakes to comply with the requirements of the provisions contained in sub-section (1) of section 6, section 11 or sub-section (1) of section 12, as the case may be, within such period as the prescribed authority may direct.
