Section 4A(2) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(2)Notwithstanding anything contained in sub-section (1), an applicant shall not be eligible to make an application for settlement of arrear tax, penalty or interest in dispute, as referred to in clause (a) of that sub-section, in respect of any period under the relevant Act for which the revision pending, as referred to in clause (b) of that sub-section, has been heard in part, or has been heard but judgement has not been delivered, before the coming into force of this section, by the Tribunal or the High Court or the Supreme Court, as the case may be.Explanation. - For the purposes of this sub-section, no revision pending shall be deemed to have been heard in part only by reason of any interim order having been passed by the Tribunal or the High Court or the Supreme Court, as the case may be, in connection with such revision pending.
