The West Bengal Sales Tax - Notifications
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ipage_1.htm Notification No. 2090-F.T.- Dated 29th December, 2006.-

In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rule):-

Amendments

In the said rules,-

(1) in CHAPTER II in rule 3, sub-rule (1), in the Table, after the entries in column (3) and column (4) against serial No. 29 in column (I), add the following entries:-

"To revise, on application, an assessment made or an order passed by a Deputy Commissioner		Additional Commissioner.
To revise, on application, an assessment made or an order passed by an Additional Commissioner.		Special Commissioner.":

(2) in CHAPTER V, in rule 35, in sub-rule (1), in the Table,-

(a) omit the entries in column (2) and column (3) against serial No. 3 in column (1);

(b) omit the entries in column (2) and column (3) against serial No. 4 in column (1):

(3) in CHAPTER XVII,-

(a) in PART I, in rule 239,-

for sub-rule (1), substitute the following sub-rule:-

"(1) Where an appeal arises from an assessment order passed by the appropriate assessing authority who is Commercial Tax Officer in rank, such appeal shall lie to the appellate authority who is an Assistant Commissioner, or a Deputy Commissioner, in rank,. as may be authorised by the Commissioner and where an appeal arises from an assessment order passed by the appropriate assessing authority who is an Assistant Commissioner in rank, such appeal shall lie to the appellate authority who is a Deputy Commissioner, or Additional Commissioner in rank as may be authorised by the Commissioner, and where an appeal arises from an assessment order passed by the appropriate assessing authority who is a Deputy Commissioner in rank, such appeal shall lie to the appellate authority who is an Additional Commissioner, or Special Commissioner in rank, as may be authorised by the Commissioner;

Provided that, if the Commissioner thinks fit so to do, he may transfer any appeal from the file of one Assistant Commissioner to that of another Assistant Commissioner or Deputy Commissioner, or from the file of one Deputy Commissioner to that of another Deputy Commissioner or Additional Commissioner, or from the file of one Additional Commissioner to that of another Additional Commissioner or Special Commissioner, or from the file of one Special Commissioner to another Special Commissioner and thereupon the Assistant Commissioner or the Deputy Commissioner or the Additional Commissioner or, the special Commissioner, as the case may be, to whose file the appeal is so transferred, shall proceed with and dispose of the appeal as if it had been duly filed before him,":

(b) in PART II.-

(i) in rule 244,-

(A) in sub-rule (1),-

(I) after clause (c), insert the following, clause:-

"(ca) any order passed by an Additional Commissioner may be revised by a Special Commissioner on his own motion,":

(II) in clause (d), for the words, letter and brackets "or clause (c)," substitute the words, letters and brackets "or clause (c) or clause (ca).";

(B) for sub-rule (2), substitute the following sub-rule:-

"(2) An application under sub-section (l) of section 81 for revision of an order passed by the authority referred to in column (2) of Table A below relating to an order referred to in column (3) of the said Table, shall be made, at the first instance, to the authority referred to in column (4):-

Table A

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Commercial Tax. Officer	any order, other than an order of assessment against which an appeal lies under section 79	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
2	Commercial Tax Officer	any order, other than an order of assessment against which an appeal lies under section 79	Assistant Commissioner or Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner.
3	Assistant Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner
4	Deputy Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
5	Additional Commissioner	any order, other than an order of assessment against which an appeal lies under section 79	Special Commissioner, having jurisdiction, as may be authorised by the Commissioner

(2A) An application for revision-

(a) of an order mentioned in column (3), and passed by the authority mentioned in column (2), against serial Nos. 1,2, 3 and 4 of column (1) of the Table B below;

(b) of an order, passed under sub-rule (2) at the first instance by the authority referred to in column (4) of Table A, mentioned in column (3) against serial Nos. 5. 6. 7 and 8 of column (I) of the Table B below,

shall be made to the authority referred to in column (4) of the Table B below:-

Table B

Sl. No.	Order passed by the authority	Order	Revision by the authority
(1)	(2)	(3)	(4)
1	Assistant Commissioner	final appellate or revisional order from assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
2	Deputy Commissioner	final appellate or revisional order from assessment	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
3	Additional Commissioner	final appellate or revisional order from assessment	Special Commissioner, having jurisdiction as may be authorised by the Commissioner.
4	Special Commissioner	final appellate or revisional order from assessment	Commissioner
5	Assistant Commissioner	final revisional order under sub-rule (2) of rule 244	Deputy Commissioner, having jurisdiction, as may be authorised by the Commissioner
6	Deputy Commissioner	final revisional order under sub-rule (2) of rule 244	Additional Commissioner, having jurisdiction, as may be authorised by the Commissioner
7	Additional Commissioner	final revisional order under sub-rule (2) of rule 244	Special Commissioner, having jurisdiction as may be authorised by the Commissioner.
8	Special Commissioner	final revisional order under sub-rule (2) of rule 244	Commissioner

ii) in rule 246, in sub-rule (1), for the words "who is aggrieved by an order, other than an order of an assessment, shall, within forty-five days", substitute the words and figures "who is aggrieved by an order, as referred for revision under section 81, shall, within forty-five days";

(iii) in rule 247.-

(A) after sub-rule (2a), insert the following sub-rule:-

''(2b)) Where the appropriate revisional authority decides to adjourn the hearing either upon application or on his own motion, the period for such adjournment shall not ordinarily exceed more than thirty days at a time.

(2c) Where the application for revision relates to revision of an order of appeal arising out of any assessment, the revisional authority, may at the time of hearing, hear the concerned assessing authority or in his absence such other authority as directed by the appropriate Deputy Commissioner or Additional Commissioner.";

(B) in the proviso to sub rule (3), for the words "best of his judgement", substitute the words "best of his judgement, and send a copy of such order to the applicant and the authority whose order has been revised;":

(i) after rule 258, insert the following rule:-

"258A. Transfer to commissioner of application made to Appellate and Revisional Board.-

(1) Where any dealer, casual trader or person, has filed an application under sub-rule (1) of rule 258 on or after the 1st day of July, 2006, such application together with the documents, if any, shall within the 31st day of January, 2007 or such further time as may be allowed by the Commissioner, be transferred by the Appellate and Revisional Board to the Commissioner.

(2) If any application for stay of operation of an order relating to net tax, interest or penalty has been presented before the Appellate and Revisional Board together with the application referred to in sub-rule (1), and if such Board by an order in writing, has granted the stay, either in full or in part, such stay shall continue even after the transfer of the application to the Commissioner, subject to the terms and conditions, if any, set by the Appellate and Revisional Board or till it is vacated by the Commissioner.";

(d) after Part IV, insert the following PART:-

PART V

Constitution and condition of service of members of Settlement Commission, manner of making application to Settlement Commission and disposal of application by Settlement Commission

266A. Constitution of the Settlement Commission.-

(1) The Settlement Commission shall consist of not less than three members to be appointed by the State Government from the-

(a) in-service Additional Commissioners or special Commissioners;

(b) retired Additional Commissioners or special Commissioners;

Provided that no retired Additional Commissioners or special Commissioners who is engaged in any employment or practicing as an advocate or in any other capacity before any court or tribunal or authority under the Act shall be eligible to be a member of the Settlement commission

(2) One of the members shall be chairman of the Settlement commission

(3) If such Commission consists of-

(a) retired Additional Commissioner or special Commissioner or both then that Additional Commissioner or special Commissioner who joined the Commission first shall be the Chairman: or

(b) in-service Additional Commissioner or special Commissioner or both then seniormost officer shall be chairman: or

(c) retired and in-service Additional Commissioner or special Commissioner or both then the seniormost officer from amongst the in service Additional Commissioner or special Commissioner shall be chairman:

(d) The Settlement Commission shall have its office at 14, Beliaghata Road, Kolkatta-700 015

266B. Condition of service member of Settlement Commission .-

(1) The terms and condition of service under sub-section (5) of section 8A of members appointed under sub-section (3) of Section 8A shall be such as may be determined by the State Government from time to time.

266C. Manner of making application before Settlement Commission.-

(1) A dealer who intends to settle the case under sub-section (1) of Section 8B shall make an application in quadruplicate. In Form 56A and such application shall be verified in the manner specified therein and accompanied by a fee of rupees two hundred, which shall be paid in court fee stamp affixed to the application.

2) The dealer along with the application shall furnish the following documents or records, namely:-

(a) a self attested copy of the order against which the appeal or revision has been filed;

(b) a self attested copy of any proof wherefrom it can be understood that such appeal or revision is still pending or in its absence, duly sworn in affidavit before a Magistrate to the effect that such appeal or revision is still pending to prove that he is entitled to make the application under sub-rule (1):

Provided that where such application for settlement is sent by registered post, speed post or courier such application shall be deemed to have been made on the date on which it is received by the Settlement Commission.

(3) The dealer shall send a copy of the application as referred to in sub-rule (1) to the Commissioner and to the respective assessing officer within seven days from the date of filing of such application before the Settlement Commission.

(4) The dealer shall submit all other documents or records or information, which the Settlement Commission may require him to furnish.

(5) Where it appears to the Settlement Commission that the dealer has not complied with the provisions of sub-rule (1) or sub-rule (2) or sub-rule (3), it may reject the application after giving the dealer an opportunity of being heard.

266D. Proceedings for disposal of application .-

(1) Where it appears to the Settlement Commission that an application under rule 266C is in order, the Settlement Commission shall serve a notice to the dealer directing him to appear and produce before him such accounts, registers, documents including those in the form of electronic record or other evidence as the dealer wishes to rely on in support of his application on the date and at the time and place specified in such notice:

Provided that the dealer, may. at its option revise the terms and conditions of settlement as submitted by him in Form 56A any time before the completion of hearing by such Settlement Commission.

(2) The Settlement Commission shall fix date for hearing of the application for Settlement ordinarily not less than fourteen days from the date of issue of the notice referred to in sub-rule (1).

(3) Where the Settlement Commission decides to adjourn the hearing either upon application or on his own motion, the period of such adjournment shall not ordinarily exceed more than seven days at a time:

Provided that total number of such adjournments granted to the dealer upon application or on his own motion shall not ordinarily exceed three.

(4) After hearing the dealer and considering the account, registers, documents, including those in the form of electronic record or evidence produced by him, the Settlement Commission shall, refer the matter to the Commissioner with their comments, if any.

(5) Where the Commissioner on reference of the application under sub-rule (4) expresses that the case is not a fit case for Settlement, the Settlement Commission on receipt of such views of the Commissioner shall reject the application unless the dealer agrees to such counter proposal, if any, given by the Commissioner.

(6) Where the Commissioner on reference of the application under sub-rule (4) agrees to the terms and conditions of the dealer, or where the dealer agrees to the alternative proposal, if any, given by the Commissioner, the Settlement Commission shall prepare a report containing inter alia the terms and conditions of Settlement.

(7) The Settlement Commission shall send the report as prepared under sub-rule (6) to the State Government for approval, and after receiving such approval send a copy of such report to the Commissioner and shall direct the dealer to pay the amount as agreed upon within a date to be specified therein.

(8) Where the dealer pays the amount as directed by the, Settlement Commission in accordance with the provision of sub-rule (7), the Settlement Commission shall settle the case and shall accordingly inform the Commissioner, the appropriate assessing authority and the dealer:

Provided that where the dealer fails to make the payment of such amount within the date specified or within such further date as may be alIowed by the Settlement Commission, the application shall stand rejected and the Settlement Commission shall accordingly inform the Commissioner, the appropriate assessing authority and the dealer.";

(4) after Form 56 insert the following Form:-

"THE WEST BENGAL SALES TAX RULES, 1995

FORM 56A

[See rule 266C]

Application for settlement under sub-section (1) of section 8B to the West Bengal Sales Tax Settlement Commission

The Chairman,

West Bengal Sales Tax Settlement Commission

14. Beliaghatta Road Kolkata-700 015.

I. ........................................................ (full name in block letters), son of ............................................................ Residing at ............................................................................................................ *carrying on business under the trade name ...................................................... / or on behalf of the ........................................................... (name of the *partnerhship firm/company/AOP/HUF/etc, and having registration No. .................................. Under the West Bengal Sales Tax Act, 1994, request that the following case with the meaning of Explanation to section 8B, be settled in terms of section 8C of the Act on terms and conditions stated in paragraph 2.

*A. The case is pending before the ......................................................

*B. The details of proceedings arising out of an offence alleged to have been committed under section 88, are as follows :-

*C. A notice of demand arising out of an assessment for the year ............... has been served on *me/us on.................. By ..................................... (name of the authority), which is inconsistent with an assessment made earlier under the Act for the reason furnished below :-

(i) ..............................................................................................................

(ii) .............................................................................................................

(iii) ............................................................................................................

(iv) .............................................................................................................

*D. A notice of demand has been served on *me/us in respect of the assessment for the year ................. In which the rate of tax applied for ........................ (name of the commodity) is ........................ Per annum as against ............... Per centum prevalent under normal trade practice. In this connection the following documents are enclosed :-

(i) ..............................................................................................................

(ii) .............................................................................................................

(iii) ............................................................................................................

(iv) .............................................................................................................

*E. A notice of demand has been served on *me/us in respect of the assessment for the year ................. whereas *my/our unit with effect from ........................ has been registered as a sick unit with the Board for Industrial and Financial Reconstruction and the outstanding dues as on the date of such registration are given below :-

(a) Date of receipt of demand notice :

(b) Amount of tax demanded :

(d) Amount of penalty demanded :

2. *I/We want to get the case(s) settled by the Settlement Commission upon payment of Rs ........................ (in figures) or such sum as may be agreed upon. *I/We undertake to pay the amount as may be agreed upon in the appropriate Government Treasury within such time as may directed by the Settlement Commission.

Declaration :

I, ..................................................................... (full name in block letters) declare that the information and particulars furnished in this application are correct and complete.

Date :	(Signature of the applicant)


	(Status).

2. In this notification, in paragraph 1,-

(a) clause (2) shall be deemed to have come into force with effect from the 1st day of October, 2006;

(b) sub-clause (d) of clause (3) shall be deemed to have come into force with effect from the 1st day of August, 2006;