Section 2(1)(a) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999

[Cites 0, Cited by 2] [Section 2(1)] [Section 2] [Entire Act]

(a)"arrear tax, penalty or interest in dispute" means, -

(i)tax, by whatever name called, payable by an assessee upon assessment under the relevant Act, or

(A)as determined for delayed payment or non-payment of tax before assessment; or

(B)as accrued in respect of non-payment of tax or short payment of tax after assessment,

(ii)penalty imposed upon an assessee for default in furnishing return in accordance with the provisions of the relevant Act, or

(iii)interest payable an assessee under the relevant Act, -

Legal Document View