Registered No. WB/SC-247
@he No. WB(Part-III)/2025/SAR-01 3¥lkata
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Extraordinary Published by Authority
FRIDAY, JANUARY 10, 2025
PART III-Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
[SAKA 1946
NOTIFICATION
No. 44-L.-lOth January, 2025.-The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:-
West Bengal Act XI of 2024
THE WEST BENGAL ENTERTAINMENTS AND LUXURIES
(HOTELS AND RESTAURANTS) TAX
(SETTLEMENT OF DISPUTE) ACT, 2024.
[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 10th January, 2025.]
An Act to settle disputes under the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972.
WHEREAS it is expedient to provide for enforcement ofpayment of, and settlement of dispute relating to, arrear tax, penalty and interest under the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972; It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the Legislature ofWest Bengal, as follows:-
West Ben. Act
XXI of 1972.
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2
Short title and commencement. Definitions. Eligibility for settlement.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax
(Settlement ofDispute) Act, 2024.
(Sections 1-3.)
1. (1) This Act may be called the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax (Settlement ofDispute) Act, 2024.
(2) I extends to the whole ofWest Bengal.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.
2. (1) In this Act, unless the context otherwise requires,-
(a) "applicant" means a "proprietor" as defined in sub-clause (g) of clause
(d) of section 2 of the relevant Act;
(b) "arrear tax, penalty or interest in dispute" means,-
(i) tax payable by a proprietor under the relevant Act, or
(ii) penalty imposed upon a proprietor for default in furnishing return in accordance with the provisions of the relevant Act, or
(iii) interest payable by a proprietor under the relevant Act, wherein a notice of demand has been raised and the amount of tax, penalty or interest specified in the notice remains unpaid on 31st day of January, 2024, partly or fully, in pursuance of an assessment or an appeal or review or revision under the relevant Act;
(c) "designated authority" means the Commissioner or any officer authorized by the Commissioner for the purposes of this Act;
(d) "relevant Act" means the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 and includes the rules made, or notifications issued thereunder.
(2) Unless there is anything repugnant in the subject orcontext, all expressions used in this Act, which are not defined, but defined in therelevant Act, orused in the relevant Act, shall have the same meaning as in the relevant Act.
3. (1) An applicant shall be eligible to make an application for settlement ofarrear tax, penalty or interest in dispute in respect of any period ending on or before the 30th day ofJune, 2017 wherein a notice of demand has been raised in pursuance of an assessment or an appeal or review or revision under the relevant Act, and the amount of tax, penalty or interest specified in the notice remains unpaid on the 31st day of January, 2024, partly or fully.
(2) Where any tax, penalty orinterest duefrom any proprietoris in dispute in respect ofany period forwhich an assessment has been made under the relevant Act and where any application relating thereto is pending before the West Bengal Taxation Tribunal established undersection 3 oftheWest Bengal Taxation Tribunal Act, 1987 (hereinafter referred to as the Tribunal), or the High Court, or the Supreme Court, on the 31st day ofJanuary, 2024, then, notwithstanding anything contained elsewhere in this section,-
(a) such arrear tax, penalty orinterest due shall be deemed to be "arrear tax, penalty or interest in dispute"; and
[PART III
West Ben. Act XXI of 1972. West Ben. Act VIII of 1987.
PART III]
Application by the applicant.
Determination of amount payable by the applicant.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax
(Settlement ofDispute) Act, 2024.
(Sections 4-6.)
(b) such pending application shall be deemed to be a "pending revision"
under this Act for the purpose of settlement of arrear tax, penalty or interest in dispute referred to in clause (a), and such proprietor shall be eligible to make an application for settlement of the arrear tax, penalty or interest in dispute, as referred to in clause (a), in accordance with the provisions of this section and the rules made thereunder:
Provided that the provisions of this sub-section shall apply only where, in respect ofan application under this sub-section, the applicant obtains the leave of the Tribunal or the High Court or the Supreme Court, as the case may be, for settlement of such dispute under this Act.
4. (1) An application for the purpose of sub-section (1) or sub-section (2) of section 3 shall be made to the designated authority by an applicant in such form, and in such manner, as may be prescribed, on or before the 31st day ofMarch, 2025, or by such later date as the State Government may, by notification in the Official Gazette, specify from time to time.
(2) A separate application shall be made by an applicant fordifferent periods under the relevant Act.
(3) The applicant shall send a copy of the application made under sub-section (1) or sub-section (2) to the appellate authority or the revisional authority before whom the appeal or revision, as the case may be, is pending, within seven days from the date of making such application before the designated authority.
5. (1) Save as otherwise provided in the proviso to sub-section(l) of section 8 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, every applicant shall, before making the application under section 4 for settlement of any arrear tax, penalty or interest in dispute for any period, pay the amount calculated at the rate specified in section 6 into the Reserve Bank of India or any appropriate Government Treasury in such manner as is specified in the relevant Act.
(2) A copy ofduly receipted challan evidencing payment ofthe amount payable for settlement shall be furnished to the designated authority along with the application made under section 4.
West Ben. Act IV
of 1999.
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Rate applicable i 6. (1) The amount payable by an applicant for settlement of dispute under thisdetermining the amount payable. section shall be determined,-
(i) where the dispute relates to arrear tax in dispute, at the rate of one hundredper centum ofthe arrear tax in dispute orthe actual amount paid in respect of such arrear tax in dispute, whichever is higher;
(ii) where the dispute relates to any arrear interest in dispute for non-payment of any arrear tax in dispute and an application has been made under section 4 in respect ofsuch arrear tax in dispute, the arrear interest in dispute shall be waived.
(2) The arrear penalty in dispute shall be waived.
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Applicability of provisions of West Bengal Sales Tax (Settlement of Dispute) Act,
1999.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax
(Settlement ofDispute) Act, 2024.
(Section 7.)
7. The provisions of section 8, section 9, section 10, section 11, section 12, section 13, section 14, section 15 and section 16 of the West Bengal Sales Tax (Settlement ofDispute) Act, 1999, to the extent not inconsistent with the provisions of this Act, shall applymutatis mutandisin respect ofsettlement ofdisputes under this Act. By order of the Governor,
[PARr III
PRADIP KUMAR PANJA,
Pr. Secy. to the Govt. ofWest Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.