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The West Bengal Sales Tax Rules, 1995
Chapter XVII - 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

Body 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.