Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)144STC361Tribunal
..... 5 of the act, he must have known the mischief of section 14 of the said act. it may be true that the persons who are availing the settlement scheme without making any payment will be benefited by paying only 33 per cent under section 6 of the act of 1999 whereas those who will deposit more than 33 per cent of ..... section 14 of the act, 1999 is violative of article 14 of the constitution of india inasmuch as the persons who are availing of the settlement of scheme under the aforesaid act without making any payment are benefited by paying only 33 per cent of the arrear tax in dispute whereas those who deposited more than 33 per cent of the arrear ..... learned lawyer for the petitioner is that denial of refund of excess amount paid under section 14 of the settlement act is violative of article 14 of the constitution of india.the persons those are availing the settlement scheme without making any payment will be benefited by paying only 33 per cent under section 6 of the act, 1999 whereas those who .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2006)143STC456Tribunal
..... december, 1998. his argument is that the act has been enacted for expeditious enforcement of payment of arrears tax, penalty, etc., in dispute under the sales tax laws in west bengal by way of settlement of such dispute. the legislature thus encourages settlement of disputes over arrear tax, interest, etc., expeditiously through this forum. for that the ..... tribunal on july 16, 1999. in the mean time west bengal sales tax (settlement of dispute) act, 1999 (henceforth referred as "settlement act") came into force with effect from july 1, 1999 under notification dated june 16, 1999--to provide speedy enforcement of payments of arrear tax, penalty or interest in dispute, etc., under the sales tax ..... laws in west bengal by way of settlement of such disputes. on july 22, 1999 application under section 5 read with sections 3 and 4 of the settlement act of 1999 was filed by the .....
Tag this Judgment!Court : Sales Tax Tribunal STT West Bengal
Reported in : (2002)127STC575Tribunal
..... of the appeal, the act, 1999 came into force on and from the 1st day of july, 1999. the conditions for settlement under the act, 1999 are that the arrear tax may ' be settled on payment of 33 per cent of the tax in dispute and/or interest in dispute or 5 per cent tax in dispute whichever is lower ..... . the petitioner, therefore, submitted an application on august 4, 1999 praying for settlement of the dispute raised in the appeal regarding assessed tax of rs ..... was finally disposed of on january 20, 2000.3. during pendency of the said application, the government of west bengal in the meantime promulgated an ordinance, west bengal sales tax (settlement of dispute) (amendment) ordinance, 1999 (hereinafter referred to as "the ordinance, 1999") which was given effect on and from 10th november, 1999. certain provisions of the act, .....
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