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),— (i) in clause (a), for the words, figures and letters "arrears of dues, in respect of the relevant Act and pending before any authority on the 31st day of January, 2020", the words, figures and letters "arrears of dues, reduced by, any deposit already made as per provisions of the relevant Act for entertainment of any appeal or revision thereunder, and/or any amount already paid, whether by way of deposit, security or otherwise, in terms of any order passed by any court or tribunal, or otherwise, and/or any amount recovered through any recovery proceedings including any garnishee proceeding, under the relevant Act, and pending before any authority on the 10th day of February, 2023" shall be substituted; (ii) in clause (aa), after the words "under the said Act", the words "reduced by any deposit already made or any amount already paid in respect thereof" shall be inserted; (iii) for clause (b), the following clause shall be substituted:— (b) "applicant" means a "dealer", a "transporter, carrier or transporting agent", an "occupier of a jute mill" or a "shipper of jute" as defined in the relevant Act, and includes legal heir, successor, assignee or nominee of such dealer, transporter, carrier or transporting agent, occupier of a jute mill or shipper of jute where the business of such dealer, transporter, carrier or transporting agent, occupier of a jute mill or shipper of jute has ceased to exist or has been discontinued prior to the date of coming into force of this Act, but does not include such dealer, transporter, carrier or transporting agent, occupier of a jute mill or shipper of jute, if any proceeding for prosecution has been instituted against him for any offence punishable under any of the provisions of the relevant Act: Provided that the applicant shall also include a dealer and an importer other than a dealer as referred to in clause (g) and clause (k), as the case may be, of sub-section (1) of section 2 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012.'; (2) in section 4, for the words, figures and letters "the 31st day of January, 2020", wherever they occur, the words, figures and letters "the 10th day of February, 2023" shall be substituted; Amendment of Ben. Act IV of