Section 4A in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
4A. [ Eligibility for settlement of dispute pending before the Tribunal or the High Court or the Supreme Court.] [Section 4A inserted by W.B. Act 14 of 2000.]
(1)Where any tax, penalty or interest due from any applicant is in dispute in respect of any period for which an assessment has been made under the relevant Act and where any application relating thereto is pending before the West Bengal Taxation Tribunal established under section 3 of the West Bengal Taxation Tribunal Act, 1987 (hereinafter referred to as the Tribunal), or the High Court, or the Supreme Court, on [the 30th day of September, 2016 relating to any period upto the 31st day of March, 2014] [Substituted by Act No. 11 of 2016, dated 30.12.2016.] then, notwithstanding anything contained elsewhere in this Act, -(a)such arrear tax, penalty or interest due shall be deemed to be "arrear tax, penalty or interest in dispute" within the meaning of clause (a) of sub-section (1) of section 2, and(b)such pending application shall be deemed to be a "revision pending" under this Act for the purpose of settlement of arrear tax, penalty or interest in dispute referred to in clause (a),]and such applicant shall be eligible to make an application for settlement of the arrear tax, penalty or interest in dispute, as referred to in clause (a), in accordance with the provisions of this Act and the rules made thereunder:Provided that the provisions of this sub-section shall apply only where, before making an application under this sub-section, the applicant obtains the leave of the Tribunal or the High Court or the Supreme Court, as the case may be, for settlement of such dispute under this Act.[* * * * * * * * * * *] [[Proviso first inserted by W.B. Act 11 of 2003, then omitted by W.B. Act 3 of 2007. The proviso was as under :-'Provided further that after the 31st day of January, 2007, the provisions for this sub-section shall not apply to the application pending before the Tribunal or the High Court or the Supreme Court, where such application has been made to the Tribunal, or the High Court or the Supreme Court as the case may be, on or before the 31st day of August, 2006.'.]](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.
