WB VAT Circular No: 03/2017 (05-Jun-17) Settlement of arrear tax, interest, late fee and penalty related to Entry Tax
Trade Circular No. 03/2017
Amendments have been made in the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, by the West Bengal Taxation Laws (Amendment) Act, 2017 (West Ben. Act XXII of 2017), with effect from 2nd June, 2017, for settlement of dispute related to tax, interest, late fee and penalty related to the West Bengal Tax on Entry of Goods Into Local Areas Act, 2012. Any dealer or importer other than a dealer, can apply for settlement of arrear tax, interest, late fee and penalty in dispute related to the West Bengal Tax on Entry of Goods Into Local Areas Act, 2012, for any period ending on or before the 31st March, 2017, for which-
(a) an assessment has been made; or
(b) an assessment has been initiated;or
(c) a notice has been issued intimating the applicant about the non-payment of tax, interest, late fee and penalty.
Application...
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