Section 5(3) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(3)The applicant shall send a copy of the application made under sub-section (1) to the appellate authority or the revisional authority before whom the appeal or revision, as the case may be, is pending, within seven days from the date of making such application before the designated authority:[Provided that in a case where the provisions of sub-section (4) apply, the application shall also send a copy of the application made under sub-section (1) to the revisional authority before whom the revision is pending for the same period.] [Proviso inserted by W.B. Act 15 of 1999.]
