Bare ActsThe West Bengal Finance Act, 2007

Section 8

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 August, 2006", the words, figures and letters "the 30th day of November, 2006" shall be substituted; (2) in section 4, in sub-section (1),— (a) for 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", 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 30th day of November, 2006" shall be substituted; (b) for the words "as the case may be;", the words "as the case may be." shall be substituted; 8 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 [PART III The West Bengal Finance Act, 2007. (Sections 9, 10.) (c) the proviso shall be omitted; (3) in section 4A, in sub-section (1),— (a) for the words, figures and letters "on the 31st day of August, 2006", the words, figures and letters "on the 30th day of November, 2006" shall be substituted; (b) the second proviso shall be omitted; (4) in section 5, in sub-section (1),— (a) in clause (a), for the words, figures and letters "the 31st day of January, 2007", the words, figures and letters "the 30th day of June, 2007" shall be substituted; (b) in clause (b), for the words, figures and letters "the 31st day of December, 2003", the words, figures and letters "the 30th day of June, 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 and the application under section 5 is made on or before the 30th day of June, 2007, 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; or". Amendment of West Ben. Act XXI of 2002. Amendment of West Ben. Act XXXVII of 2003.

Section 8 – The West Bengal Finance Act, 2007 | DailyLaw.ai