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

State of West Bengal - Subsection

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

(b)"applicant" means "dealer", an "occupier of a jute mill" or a "shipper of jute" as defined in the relevant Act, and includes legal heir, successor, assignee or nominee of such dealer, occupier of a jute mill or a shipper of jute where the business of such dealer, occupier of a jute mill or shipper of jute has ceased to exist or has been discontinued prior to the date of coming into force of this Act, but does not include such dealer, occupier of a jute mill or shipper of jute, if any proceeding for prosecution has been instituted against him for any offence punishable under any of the provisions of the relevant Act;