State Act

4

Section 4. Application by the applicant.

The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax (Settlement Of Dispute) Act, 2024

Act no. 11 of 20242024In forceWest Bengal (State 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 of March, 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 for different 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.