Section 5(5) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(5)[ Where a certificate of settlement has not yet been issued under sub-section (1) of section 8 in respect of any application under sub-section (1) made before coining into force of this sub-section in respect of any period, the applicant may, on fulfilling the conditions and in the manner prescribed, apply for settlement of arrear tax, penalty or interest in dispute in respect of such period:] [Sub-Section (5) inserted by W.B. Act 11 of 2003.]Provided that upon making of an application under this sub-section, the application made before coming into force of this sub-section, shall be deemed to have been withdrawn by the applicant.
