9911796707
TMI Blog2002 (6) TMI 584X X X X Extracts X X X X X X X X Extracts X X X X ..... the same by two orders both dated December 24, 1993 by one order made some modification and by the other order regarding interest remanded the case back to the assessment officer for re-determination of interest as per law and as per direction given therein. Against that order dated December 24, 1993 revision under sub-section (3) of section 20 of Bengal Finance (Sales Tax) Act, 1941 was filed before the West Bengal Commercial Taxes Tribunal on April 4, 1994 and the said Tribunal which was designated at that time as Commercial Taxes Appellate and Revisional Board by order dated March 4, 1999 dismissed the revision. Against that order dated March 4, 1999 petitioner filed application registered as RN-236 of 1999 before this 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or revision must be pending before the appellate or revisional authority on December 31, 1998. Pendency on the date of filing the settlement petition is not what is required. Such order rejecting the settlement petition is without authority of law and is liable to be quashed. 4.. In the backdrop of these facts, the main question which craves for an answer is as to whether the petitioner is eligible for filing application for settlement within the meaning of section 4 of the Settlement Act when its application before the West Bengal Commercial Taxes Appellate and Revisional Board was filed on April 4, 1994 and was disposed of on March 4, 1999 which date is anterior to the date of application (which is July 22, 1999) before the settlement forum or if the petitioner can be said to fulfil the eligibility criteria when its application in second revision was filed before this Tribunal on July 16, 1999 which was ultimately disposed of by an order dated September 10, 1999 permitting withdrawal of the application giving liberty to file a fresh application on the same cause of action subject to the law of limitation. 5.. Sri A.K. Roy Chowdhury, learned Senior Advocate for the applica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentioned therein appeal or revision pending relates to its pendency on the 31st day of December, 1998 before the appellate or revision authority and that as such sub-section (2) of section 4 refers finally heard not to the date of the application but to the date 31st day of 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 language of the provisions of the Act as stated should be construed liberally to enable settlement of such disputes through this forum. The plain and unambiguous expressions as found in sections 4, 5 and 4A of the Act of 1999 read with rule 2(a) of the Rules, 1999 makes it clear and explicit the legislative intent that to acquire eligibility for settlement under this Act, the dispute in the appellate or revisional forum concerning arrear tax, interest, etc., must be pending on the 31st day of December, 1998 and must not have been finally heard by that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the revisional authority, as the case may be. ..................................... 9.. As we analyse, we are in agreement with the learned advocate for the petitioner that sub-section (1) prescribes that to be eligible, dispute regarding assessment of arrear tax, etc., must be pending in appeal or revision on the 31st day of December, 1998 before the appellate or revisional authority. But sub-section (2) of section 4 makes an exception to the general qualification laid down in sub-section (1), sub-section (2) prescribes a further condition that the appeal or revision if finally heard the applicant shall not be eligible to make the application. The sub-section does not explicitly specify whether final hearing refers to date of hearing of the application for settlement or the date of application before the forum or if it refers to a date on or before December 31, 1998. It has been decided by threeMember Bench of this Tribunal reported in (2000) 35 STA 142 in a case between Progressive Machinery Pvt. Ltd. v. Commissioner, Commercial Taxes, West Bengal that the date of application is the crucial date with reference to which the eligibility of the applicant should be decided. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 8 of the West Bengal Taxation Tribunal Act, 1987 was filed on July 16, 1999. So it can be said that the matter was pending before this Tribunal when the application under section 5 was made. But unfortunately section 4A was brought by way of amendment with effect from July 12, 2000. No retrospective effect was given to the said provision as inserted by amendment by adding this new provision under section 4A. Therefore the petitioner is not entitled to get the benefit as claimed. 11.. Regard being had to all aspects of this case before us, we hold that the applicant had no eligibility when it filed the application praying for settlement before that forum under the Settlement Act of 1999. The order impugned dismissing the prayer for settlement as made by the designated authority as such suffers from no illegality. The order accordingly cannot but be sustained. We find no reason to interfere with the impugned order dated September 4, 2000 passed by respondent No. 2. In the result the application is dismissed. No order is made as to cost. 12.. D. BHATTACHARYA (Technical Member). I agree. Application dismissed. - - TaxTMI - TMITax - CST, VAT & Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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