Section 5(1)(b) in The West Bengal Sales Tax (Settlement of Dispute) Act, 1999
(b)[ An application for the purpose of section 4A shall be made to the designated authority by an applicant in such form, and in such manner, as may be prescribed, on or before the [31st day of January, 2017] [Sub-Section (1) renumbered as clause (a) and clause (b) inserted by W.B. Act 14 of 2000.] or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time.]