84. Appeal against provisional or other assessment.
(1) Any casual dealer or dealer may, in the prescribed manner, appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under the section against a provisional assessment or any other assessment, within forty-five days or such further period as may be allowed by the said authority for cause shown to the satisfaction from the receipt of the notice of the one in respect thereof:
Provided that no appeal shall be entertained by the said authority unless he is satisfied that the amount of tax, penalty of interest, as the case may be, as the appellant may admit to be due from him has been paid:
Provided further that no appeal for any period submitted on or after the 1st day of April, 2015, shall be entertained by the said authority unless it is satisfied that the applicant has produced the documents relating to proof of payment of-
(a) full amount of tax, interest, penalty or late fee, as the case may be, as the applicant may admit to be due from him, and
(b) fifteen per centum of the amount of tax in dispute in such appeal.
(2) Subject to such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may, for reasons to be recorded in writing,––
(a) confirm, reduce, enhance or annul the provisional assessment or any other assessment, or
(b) Provided that any appeal, which is entertained under sub-section (1), shall, if not disposed of before the 31st December next following the expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full:
Provided that any appeal, which is entertained under sub-section (1), shall, if not disposed of before the 31st December next following the expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full:
Provided further that the appropriate appellate authority may, before expiry of the period mentioned in the first provisional, obtained from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the period of one year immediately following the period mentioned in the first proviso:
Provided also that in computing the period mentioned in the first proviso for disposal of any appeal, the period during which the appropriate appellate authority is restrained from disposing of or continuing any proceedings for such appeal by an order of an authority under the Act or a tribunal or any court, shall be excluded.
Provided also that the appellate authority may dispose an appeal within six months from the date of order of refusing an application for settlement of dispute or revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, relating to the period covered in such appeal.
(3) While acting in accordance with the provisions of clause (b) of subsection (2), the appellate authority may set aside any part of the provisional assessment or any other assessment and, if he does so, the assessing authority shall make a fresh assessment in respect of such part or parts only, and the remaining part or parts of the previous assessment shall remain unaltered and valid.
(4) Pending disposal of an appeal referred to in sub-section (2), the appellate authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed, stay realisation of the amount of tax, interest or penalty in dispute wholly or in part.
Explanation.–– For the purposes of this section, section 85, section 86, section 87 or section 88,––
(a) the expression "provisional assessment" means––
(i) provisional assessment for tax and imposition of penalty under section 45,
(ii) determination of interest under section 50, or
(iii) rectification of mistake in determination of interest under section 51;
(b) the expression "any other assessment" means––
(i) assessment of tax and imposition of penalty under section 46 and section 48,
(ii) determination of interest under section 50, or
(iii) rectification of mistake in determination of interest under section 51;
(c) "notice of demand" means any notice served in accordance with the provisions of this Act for realisation of the tax, interest or penalty referred to in clause (a) and clause (b). |