Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contrary contained in any other provision of this Act, the application for revision, disputing the amount of net tax, late fee, penalty or interest for a sum of less than twenty lakh rupees and relating to the year ending the 31st day of March, 2007, and the 31st day of March, 2008, which had been preferred under section 87 before the Appellate and Revisional Board for revision of a final appellate or revisional order from an order of assessment and which is pending on the 30th day of September, 2011, before the said board, shall, 22 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 30, 2011 [PART III The West Bengal Finance Act, 2011. (Section 5.) (c) has not provided he required facilities to access to his accounts and documents maintained in electronic form for examination for the purposes of this Act, he may, in addition to any other action under this Act, impose for each such occasion a penalty of rupees ten thousand on the dealer in such manner as may be prescribed."; (20) in section 73, to sub-section (2), the following proviso shall be added:— "Provided that the Commissioner may, from amongst the registered dealers, select certain such dealers who may be allowed to import goods from outside the State on the basis of such documents and subject to such conditions and restrictions as may be prescribed."; (21) in section 84, in sub-section (2), for the first proviso, the following proviso shall be substituted:— `Provided that any appeal which is entertained under sub-section (1), shall, if not disposed of within the date as referred to in column (2) of the Table below from the date of its filing as referred to in column (1), shall be deemed to have been disposed of in accordance with law and all claims of the applicant shall be deemed to have been allowed in full. Table Date within which the appeal as entertained has to be disposed of 30th day of September of the year immediately following the year in which the appeal was filed. 31st day of March of the year immediately following the year in which the appeal was filed. Sl. Date of filing of the appeal No.