The Government of West Bengal on April 05, 2023, issued a notification regarding amendments in the West Bengal Sales Tax (Settlement of Dispute) Rules, 1999.
The following has been stated-
•In rule 3, in sub-rule (1), omit the proviso.
•In rule 5, after sub-rule (2), insert the:- "(3) The application for settlement shall be accompanied by the copy of duly receipted challan showing payment of the amount required to be made for settlement." sub-rule.
•In rule 8, in sub-rule (1), omit the proviso.
•For Form 1, substitute the following Form:- "THE WEST BENGAL SALES TAX (SETTLEMENT OF DISPUTE) RULES, 1999 FORM 1 Application for settlement of arrear tax, interest, late fee or penalty in dispute under section 5 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
The amendments will come into effect from April 15, 2023.
[Notification No. 552–F.T.]
