Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax Act, 1994,— (1) in section 8B,— (a) in sub-section (1), after clause (a), the following clause shall be inserted:— "(aa) in the case of any pending case referred to in clause (aa) of Explanation to sub-section (2), within one hundred and twenty days from the date of coming into force of the clause (aa) of Explanation to sub-section (2) or subject to the satisfaction of the Chairman, within such further time as may be allowed by him; or"; (b) in sub-section (2), in the Explanation,— after clause (a), the following clause shall be inserted:— "(aa) any appeal under section 79, or a revision under section 80, section 81 or section 82, or an appeal or revision under the Central Sales Tax Act, 1956 made in accordance with 74 of 1956. the provision of this Act, other than appeal or revision referred to in clause (a), against an order of assessment passed on or before the 30th day of June, 2007, pending till the date of coming into force of this clause and where the subject-matter of appeal or revision is the imposition of additional amount of tax on certain sales or purchases or contractual transfer price, as evident from records seized under the provisions of the Act, which the dealer has not disclosed in the books of account and records maintained by him;"; (ii) in clause (e), for the word "Reconstruction.", the word "Reconstruction;" shall be substituted; (iii) after clause (e), the following clause shall be inserted:— "(f) a notice of demand has been served to a dealer on or before the 31st day of March, 2007, for realization of penalty imposed under section 76 where the dealer has removed the cause for imposition of such penalty by way of making payment of tax which would have been avoided by him as referred to in sub-section (1) of the said section."; (2) after section 54, the following section shall be inserted:— "Withdrawal of