Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,— (1) in section 2, in sub-section (1), in clause (a), for the words, figures and letters "the 31st day of March, 2003", the words, figures and letters "the 31st day of August, 2006" shall be substituted; (2) in section 4, in sub-section (1), for the words, figures and letters "an appeal or revision relating thereto is pending on the 31st day of March, 2003", the words, figures and letters "an appeal or revision relating thereto which has been filed on or after the 1st day of April, 2003 but is pending on the 31st day of August, 2006" shall be substituted; (3) in section 4A,— (a) in sub-section (1), for the words, figures and letters "on the 31st day of March, 2003", the words, figures and letters "on the 31st day of August, 2006" shall be substituted; (b) in sub-section (1), in the second proviso,— (i) for the words, figures and letters "the 31st day of December, 2003", the words, figures and letters "the 31st day of January, 2007" shall be substituted, and (ii) for the words, figures and letters "the 31st day of March, 2003", the words, figures and letters "the 31st day of August, 2006" shall be substituted; (4) in section 5, in sub-section (1), in clause (a), for the words, figures and letters "the 31st day of December, 2003", the words, figures and letters "the 31st day of January, 2007" shall be substituted; (5) in section 7, in sub-section (1), for clause (a), the following clause shall be substituted:— "(a) where the dispute relates to any arrear tax in dispute,— (i) at the rate of forty per centum of the arrear tax in dispute or the actual amount paid in respect of such arrear tax in dispute, whichever is higher, if the application under section 5 is made on or before the 31st day of October, 2006; or (ii) at the rate of forty-two per centum of the arrear tax in dispute or the actual amount paid in respect of such arrear tax in dispute, whichever is higher, if the application under section 5 is made after the 31st day of October, 2006, but on or before the 30th day of November, 2006; or (iii) at the rate of forty-four per centum of the arrear tax in dispute or the actual amount paid in respect of such arrear tax in dispute, whichever is higher, if the application under section 5 is made after the 30th day of November, 2006, but on or before the 31st day of December, 2006; or (iv) at the rate of forty-six per centum of the arrear tax in dispute or the actual amount paid in respect of such arrear tax in dispute, whichever is higher, if the application under section 5 is made after the 31st day of December, 2006, but on or before the 31st day of January, 2007; or".