State Act

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

6. (1) The amount payable by an applicant for settlement of dispute under this section shall be determined,— (i) where the dispute relates to arrear tax in dispute, at the rate of one hundred per centum of the arrear tax in dispute or the 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 of such arrear tax in dispute, the arrear interest in dispute shall be waived. (2) The arrear penalty in dispute shall be waived.