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 rules) :-

Amendments

In the said rules, in FORM 56A, in paragraph 1, -

(1) in sub-paragraph A, for the words "The case is pending before the ......................", substitute the words, letters, figures and brackets "The case, as referred to in clause (a) of the Explanation to sub-section (2) of section 8B, in respect of the period ................... is pending before the .............................";

(2) for sub-paragraph E, substitute the following sub-paragraph :-

"*E. A notice of demand has been served on *me/us, *for realisation of tax, interest or penalty on an assessment made in respect of the period .............................../ for realisation of penalty imposed other than in assessment, *under the Act/under the ......................, repealed under section 106 of the Act/under the Central Sales Tax Act, 1956, whereas *my/our unit has been registered as a sick unit with the Board for Industrial and Financial Reconstruction on ................................. and the outstanding dues are as given below :-

(a) Date of receipt of demand notice :

(b) Amount of tax demanded in assessment :

(c) Amount of interest demanded in assessment :

(d) Amount of penalty demanded in assessment :

(e) Amount of penalty demanded other than in assessment :".

2. This notification shall be deemed to have come into force with effect from the 1st day of August, 2006.