|
Particulars
|
Description |
| SOD Governed By |
- The West Bengal Sales Tax (Settlement of Dispute) Act, 1999, as amended vide The West Bengal Finance Act, 2023 dated 17-3-2023
- The West Bengal Sales Tax (Settlement of Dispute) Rules, 1999, as amended by Notification No. 552-F.T. dated 05.04. 2023 w.e.f. 15.04.2023
|
| Acts covered under Scheme |
- Bengal Finance (Sales Tax) Act, 1941
- Bengal Raw Jute Taxation Act, 1941
- West Bengal Sales Tax Act, 1954
- Central Sales Tax Act, 1956
- W.B. Motor Spirit Sales Tax Act, 1974
- West Bengal Sales Tax Act, 1994
- West Bengal Value Added Tax Act, 2003
- The West Bengal Tax on Entry Of Goods Into Local Areas Act, 2012
|
| Applicant for the scheme |
- a dealer
- a transporter, carrier or transporting agent
- an “occupier of a jute mill” or a “shipper of jute” AND includes-
- legal heir, successor, assignee or nominee of such dealer, transporter etc. where the business of such dealer, transporter etc. has ceased to exist or has been discontinued
- In case of Entry tax, a dealer or an importer other than a dealer
|
| Scheme |
- Any case pending on or before 10.02.2023
- for any period up to 30.6.2017
- case initiated/order issued by any authority
- dispute in arrear tax, interest, late fee and penalty
|
| Amount payable to settle a case involving tax in dispute (other than entry tax) |
| Arrear Tax in respect of: admitted tax in return or in writing [s.7(1)(a)(ia)] |
100% ATD (Arrear Tax in Dispute) and full payment with application |
Arrear Tax in dispute in respect of:
- non-furnishing of CER/ DFs [s.7(1)(a)(i)]
- all other tax in dispute [s.7(1)(a)(ii)]
|
15% on ATD and full payment with application |
| Interest in dispute for any case [s.7(1)(b)] |
0% of interest in dispute, if filed with disputed tax also. |
Penalty in dispute for [s.7(2)(a)]:
- late/non-payment of tax
- default in furnishing return
|
0% of penalty in dispute |
| Late fee in dispute for [s.7(1)(ab)]: any case |
0% of late fee in dispute |
|
| Amount payable to settle a case of non-return penalty (other than entry tax) |
- Penalty in dispute for [s.7(1)(ac)]: a case of non-return related penalty [Standalone penalty cases. For example, cases u/s 77, 96, 66AA of VAT] – 2% of penalty in dispute or 15,000/-, whichever is lower.
|
| Scheme for Entry Tax |
| Arrear Tax in respect of: Entry tax [s.7(1)(aa)(i)] |
50% ATD and full payment with application |
| Interest in dispute for any case [s.7(1)(b)] |
0% of interest in dispute |
| Late fee in dispute for [s.7(1)(aa)(ii)]: Entry tax |
0% of late fee in dispute |
| All types of Penalty in dispute for [s.7(2)(a) & (c)]: Entry tax (other than return related) |
0% of penalty in dispute |
|
| Meaning of Case pending on 10-2-2023 |
- An audit, special audit or assessment has been made; or
- An appeal, revision or review petition has been filed; or
- A revision or review proceeding has been initiated; or
- A notice or order has been issued intimating the applicant for payment of tax, interest, late fee or penalty; or
- A notice has been issued in any proceedings under the relevant Acts proposing payment of tax, interest, late fee or penalty;
- Also include a case in respect of entry tax whether or not the applicant is in possession of any evidence of a notice or order issued.
|
| Matters pending before the WBTT/High Court/Supreme Court |
Leave of Court to be produced with the application or within 2 months of filing of application/such further time as may be allowed
In cases where order has been passed before filing of application but after 10.02.2023, the applicant shall attach copy of order in lieu of Leave of Court with Form 1. |
| SOD Applicable |
- If the case has been referred to CO/TRO on or before 10.02.2023 or pending before any authority on or before 10.02.2023 is also eligible for the Scheme.
- In a case tax, interest has been paid but late fee is pending.
- In a case tax, interest has been paid but penalty is pending.
- Final hearing in appeal taken but order is not issued within 10.02.2023. [Based on last demand notice]
- SMR notice given but order not issued within 10.02.2023. [AO + SMR notice both combined]
- Intimation made through e-mail for payment of tax, interest, late fee or penalty [Based on intimation]
- Bank garnishee made – dues partly realised – case pending [Based on last demand notice]
- Dues have been intimated to Interim Resolution Professional / Resolution Professional. [IRP/RP can apply with the payment of applicable dues]
- Payment has been made against disputed tax under protest.
- No intimation / computation sheet / demand notice received against Entry tax [Based on self-declaration]
- Demand notice / revised demand notice received but no further appeal has been made [Based on last demand notice received within 10.02.2023]
|
| SOD Not applicable |
- If prosecution is instituted, no application for SOD can be filed.
- Case exclusively involving interest is pending.
- In a case, tax, interest and penalty due, but application for interest & penalty.
|
| Important Points |
- Separate application in Form 1 to be filed for each case
- Concerned order/notice etc. to be attached
- Application to cover entire dispute of a case and not a part of dispute
- No court fee is required for making an application.
- Payment for settlement (if required) to be made before filing application and details of payment to be furnished in the application
- Form 2 Provisional Certificate to be issued within 15 working days
- Form 3 in case of discrepancy to be issued within 3 months following the month of application
- Reply against Form 3 – Within 15 days of receipt of Form 3
- Order of refusal in Form 3A to be issued after expiry of time allowed in Form 3 or extended further
- Designated authority to keep Assessing/ Appellate/ Revisional authority / CO/ TRO informed by issuing Form 4 within 7 days of Application received/ Order passed u/s 8/ Revocation of certificate of settlement u/s 12
|
| Last date of filing application |
31-5-2023 |
