so - West Bengal

1 GOVERNMENTOF WESTBENGALDIRECTORATEOF COMMERCIALTAXES14, BELlAGHATAROAD, :SETTLEMENTOF DISPUTEA mendmentshavebeenmadein the WestBengalSalesTax(Settlementof Dispute)Act,1999,by theWestBengalTaxationLaws(Amendment)Act, 2016( of 2016),witheffectfrom1stJanuary,2017,in termsof " December,2016, " December,2016,for settlementof disputerelatedto tax,penaltyor interestarisingoutof an assessmentunderanyof thefollowingActs:1. TheWestBengalValueAddedTax Act,2003;2. TheWestBengalSalesTax Act,1994;3. TheCentralSalesTax Act,1956;4. TheBengalFinance(SalesTax)Act,1941;5. TheBengalRawJuteTaxationAct,1941;6. TheWestBengalSalesTax Act,1954;and7. TheWestBengalMotorSpiritSalesTax Act,1974 Theapplicationfor settlementis to be filedbeforethe appropriateSeniorJointCommissionerin Form1 of the WestBengalSalesTax(Settlementof Dispute)Rules,1999,in respectof anyperiodendingon or before31stMarch,2014,for whichan applicationfor appealor revisionhas beenfiledon or beforeso" September,2016andwhichhas not beenfinallyheardandisstill settleduponpaymentof a fractionof disputedtax as shownin the arrearinterestrelatedto arreartax in disputeandpenaltyin dispute,ifany,will be :Amountto be paidfor for non-furnishing/100% of remainingbalanceamountof arreartaxnon-productionof statutoryin disputeafteradjustingCertificates/Certif icates/DeclarationsDeclarationsin possessionof applicant,or theamountalreadypaidtowardssucharrear,wh icheveris higher.

2 For disallowanceof30 % of arreartax in disputeor the amountanyclaimof inputtax creditalreadypaidtowardssucharrear,which everishigher; not60 % of arreartax in disputeor the amountcoveredby and2alreadypaidtowardssucharrear,whichev erisaboveandlatefeehigher; ;arreartax in ;assessmentfor the eligibleperiod1 AnyapplicationpendingbeforetheWestBengal TaxationTribunal,HighCourtor SupremeCourtcan alsobe settledprovidedleaveis soughtfromthe Tribunalor filingapplicationfor settlementis the ai" January, a summaryof procedureto be followedfor settlementof disputefor generalinformation:Howto applyfor settlement:Theapplicationfor settlementof disputeis to be madein Form1 in duplicatealongwiththedocumentsmentionedt herein,includingtheproofof applicationin Form1 (in duplicate)will coveronlyonecaseof appealor to be submittedfor entiredisputeof acaseandnot a partof makepaymentfor settlement.

3 Beforesubmissionof applicationtheamountto bepaidfor settlementis to be computedaccordingto percentagementionedin thetableonpage1 andpaymentis to be madeto theDirectorateof pre-depositmadeat the timeof filingof appeal/revision(otherthanadmittedamount) will alsobe makingpaymentUserTypeis to be selectedas 'SOD' ,for makingpaymenttowardstheBengalFinance(Sal esTax)Act,1941,theBengalRawJuteTaxationA ct,1941,the WestBengalSalesTaxAct,1954andthe WestBengalMotorSpiritSalesTax Act,1974,link to 'SST'is to be :Thedetailsof documentsto be furnishedalongwithForm1 are givenatserialnumber16 in theapplicationrelatesto settlementof arreartax indisputefor non-furnishingor non-productionof certificatesor declarations,thena statementcontainingdetailsof suchcertificatesor declarationsreceivedtill thedateof application,includingtheamountscoveredth erein,is alsorequiredto be to be furnishedfor separatetypesof declarationformsor.

4 Filledin applicationsin Form1, in duplicate,are to be submittedto theSeniorJointCommissionerof the concernedCircle,andfor dealersregisteredunderthe LargeTaxpayerUnit,to theSpecialCommissionerof applicantwhodoesnothaveanyregistrationat presentshallsubmitsuchapplicationto theconcernedSeniorJointCommissionerhavin gjurisdictionin respectof his (SmarakiMahapatra)Commissioner,Commercia lTaxes, C/PRO/2015 the informationandfor uploadingit on the officialwebsiteof the Directoratefor informationof all 30/12/2016(AdeshKumar) PRO2 THEWESTBENGALSALESTAX(SETTLEMENTOF DISPUTE) settlementof arreartax,interestor penaltyin disputeundersection5 of the WestBengalSalesTax(Settlementof Dispute)Act,1999.(Seerules3 and 4) [theDesignatedAuthority]I,, proprietor/partner/kartaJManagingDirecto r/principalofficer/ dulyauthorisedofficer/President/Secretar y/legalheir/successor/assigneeor nominee/myself/onbehalfof an applicant,beingeligibleundersection4, or section4A,of the WestBengalSalesTax(Settlementof Dispute)Act,1999( of 1999).

5 Herebyapplyfor settlementof arreartax,penaltyorinterestin disputeundersection5 of thatAct and the relevantparticularsare furnishedbelow:-I. Nameof the applicant( nameof the proprietor/ partner/company/ ):2. Tradenameof the business3. Addressof the principalplaceof business4. Postaladdressat whichcommunicationmaybe made5. E-mailid to whichnotices/ communicationsmaybe sent6. Mobilenumberto whichcommunicationsmaybe sent7. Actunderwhichthe appeal/revisionis pending8. RegistrationCertificateNumberunderthe relevantAct:9. (a) Periodof assessmentof tax / determinationof interestFrom:DDMMYYYYITo: DDMMYYYYin respectof whichthe applicationis madeIIIIIIIIIj j I 1 J(b) assessmentcaseNo.,if any(c) amountof demandas perlastITax (~)Imerest(~)jPenalty(~)I LateFee mnoticeof demandIII10. Particularsof the appeal/revision/ applicationpending-(a) the authority/ forum/ Courtbeforewhichthe appeal/revision/applicationis pending(b) dateof presentation/ filingofthependingpetition(c) the appeal/revisioncaseNo.

6 ,if communicated(d) matterNo.,if pendingbeforeTribunal/Court(e) dateon whichleavegrantedby Tribunal/Courtasreferredto in sub-section(I) of section4A11. Particularsof anyearlierapplicationmadefor settlementof the disputeto whichthisapplicationrelatestincludingapp licationbeforeSettlementCotnmission's12. Calculationof arreartax in disputeandAs per impugnedAs admittedArrearin disputearrearinterestin disputefor the periodorder(a) Amountof tax payable(~):(b) Amountof interestpayable(~):13. (a) Informati on aboutarreartax in disputeowingto non-furnishingor non-productionof certificateordeclarationprescribedundert he relevantAct[ )(a)(i)of the WB(SOD)Acf,1999]TurnoverofTurnoverofTurn overofTurnoverofsale Isale /sale Isale IApplicableRemainingProvisionRateofpurch asepurchasepurchaseforpurchasenotrate of tax " re levantinvolvedinrelatingtowhichyet indeclarations!

7 Declarations/Act/rule(%)claimunderdisput eforcert ificatesbvcertificatesarreartax inthe relevantthe impugnedreceivedtilldeclarations/(%)disp ute(~)provision(~)order(~)date (~)certificates(~(I)(2)(3 )(4)(5)(6)(7)(8)(9)*TOTAL:* Calculationof column9.' Turnoveras ill column7 withtax rateas in column8(b) Informationrelatingtoarreartax in {l)(a)of the WB (SOD)Aet,19991(i) Arreartax in disputeowingto disallowanceof claimof inputtax creditunderthe relevantAct (e)(ii)---%of (i) (1)(a)(ii)of the Act (~)(iii) Arreartax in dispute,otherthanin (a) and (b)(i)above(~)(iv) ___% of (iii) ( I)(a)(iii) of the Act (~)(c) Totalamountpayablefor settlementof arreartax in dispute(~)r (a)(9)TOTAL+ (b)(ii)+ (b)(iv)l(d) Interestdemandedfor non-payment/delayedpaymentof admittedtax (~)Ce) Arrearinterestin disputefor non-paymentof arreartax in dispute(n14.}

8 DetailsofQaymentof tax and interest:-Tax (~)Interest(~)(a) Paymentas per demandnoticein accordancewithimpugnedorder(b). filingthe appeal/revisionpetitionas In s . I 0 (includingpaymentswhichare not shownin demandnotice)15. Detailsof pavmenns) madefor makingthis applicationfor settlementof dispute:-GRN/ (~)16 Documentsattached(Put."j in box):(a) COpyof appeal/revisionpetitionbeforeauthority/a pplicationbeforeTribunal/Court(b) Copyof orderagainstwhichappeallrevisiontiledand the relevantdemandnotice(c) Copyof last notice/communicationin the pendingproceeding/ Copyof the receiptfor submissionof no noticeor communicationis received(d) Copiesof the paymentdocumentsin respectof serial14 (b) and serial15 above(e) Copyof the orderof Tribunal/Courtgrantingthe leaveu/s 4A of the Act(t) Statementof declarations/certificatesreceivedas referredto in section7( I)(a)(i)of the ActVERIFICAflONL, solemnlydeclarethat to the bestof my knowledgeand belief--la) the particularsand informationgivenin this applicationare correctand complete.

9 (b) the amountof admittedtax and interestas shownin item12 aboveincludinginterestas in 13(d)above,havebeenpaidin full;(c) the amountof arreartax or interestin disputeshownhereinaboveare trulystatedand relatetothe relevantperiodas mentionedin this application:and(d) I / the applicantam/isnot otherwiseineligiblefor makingthisapplicationin termsof theprovisionsof the :Date:(Signature)(Nameof the signatoryin full):.(Statusin relationto the, applicant).