Amendment status not verified — confirm the current text below against the official source.
(1) On receipt of the application under before Settlement Commission. section 8B, the Settlement Commission shall give an opportunity of hearing to the dealer making such application. (2) After hearing the dealer concerned, the Settlement Commission shall refer the matter to the Commissioner for obtaining his views thereon. (3) Where the Commissioner on the reference of the application under sub-section (2) for his views, finds that such application is not a fit case for settlement by the Settlement Commission, the Settlement Commission shall prima facie, reject such application based on such findings of the Commissioner. (4) Where the Commissioner on the reference of the application under sub-section (2) for his views, agrees to the terms and conditions of the dealer, the Settlement Commission shall prepare a report, in writing, in respect of such terms and conditions of settlement. (5) The Settlement Commission shall, after preparing the report under sub-section (4), forward it to the State Government for approval, and upon approval of such report by the State Government, the Settlement Commission shall settle the case, on payment by the dealer concerned of such sum as may be determined by it and in such manner as may be prescribed. (6) The Settlement Commission shall settle the case within a period of three months from the date of receipt of the application and, in case the dealer and the Commissioner cannot agree to the terms and conditions of settlement, the application shall stand rejected at the expiry of the period of such three months. (7) The provision of section 86 shall apply, mutatis mutandis, to the Settlement Commission. Bar on further 8D. Upon settlement of the case by the Settlement proceedings in Commission under section 8C,— respect of case settled by (a) the demand involved in the case shall be deemed to Settlement Commission. have been fully satisfied and the pending case or cases shall not be proceeded with any further; or (b) no proceedings by way of review or revision shall be taken in respect of such case; or (c) the proceedings as referred to in clause (b) of Explanation to section 8B shall not be further proceeded with.' ; (2) in section 17, in sub-section (5), in clause (a), for the words, figures and letters "on or before the 31st day of March, 1997", the words, figures and letters "on or before the 31st day of March, 2006" shall be substituted; in section 37, in sub-section (3), in the proviso, for the words "within twelve months from the date on which the tax or excess tax, as the case may be, is paid", the words "within twelve months from the date on which the tax or excess tax, as the case may be, is paid or such further period as may be allowed by the Commissioner" shall be substituted; (3) 12 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 8.) (4) in section 43A, in the proviso, in clause (ii), for the words "the Directorate of Cottage and Small Scale Industries, Government of West Bengal", the words "the Directorate of Cottage and Small Scale Industries, Government of West Bengal or with the Directorate of Tourism, Government of West Bengal" shall be substituted; (5) in section 46A,— (a) in sub-section (1),— (i) for the words, figures and letters "on or before the 30th day of June, 1999", the words, figures and letters "on or before the 31st day of March, 2005" shall be substituted; (ii) for the words, figures and letters "on the 31st day of December, 1999", the words, figures and letters "on the 1st day of July, 2006" shall be substituted; (b) in sub-section (3), for the words, figures and letters "on or before the 31st day of March, 2001", the words, figures and letters "on or before the 31st day of January, 2007" shall be substituted; (c) in sub-section (4), for clause (b), the following clause shall be substituted:— "(b) where a dealer has furnished a declaration as referred to in sub- section (3) on or before the 31st day of January, 2007, he may, if necessary, furnish such declaration again on or before the 31st day of March, 2007 and if such dealer finds that on the basis of declaration furnished by him on or before the 31st day of March, 2007, an amount of tax or interest has been paid by him in excess of what was payable by him in respect of any return period relating to any year falling within the eligible period, and bring it to the notice of the Commissioner by making an application to him on or before the 30th day of September, 2007,"; (6) in section 79,— (a) in sub-section (1), for the words "appeal to the prescribed authority", the words, figures and brackets "appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissoiner as may be prescribed to exercise the power under this section" shall be substituted; (b) in sub-section (2), for clause (b), the following clause shall be substituted:— "(b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter has not been raised before it by the appellant or that no order has been made in the said proceedings regarding such matter for any reason whatsoever;"; (7) section 81 shall be renumbered as sub-section (1) of that section and after sub-section (1) so renumbered, the following sub-section shall be inserted:— "(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, upon application filed during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, revise a final appellate or revisional order from an order of assessment."; (8) in section 82, after sub-section (5), the following sub-section shall be inserted:— "(6) Notwithstanding anything contained in sub-section (1), no application shall be filed before the Appellate and Revisional Board during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of assessment."; (9) in Schedule VIII, in the entry in column (3) against serial No. 2 in column (1), for the word "twenty-five", the word "thirty" shall be substituted. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 13 Amendment of West Ben. Act IV of 1999. Amendment of West Ben. Act XV of 2001. The West Bengal Finance Act, 2006. (Sections 9, 10.)