Waiver on 25,000 pending tax cases in West Bengal

KOLKATA: After the state budget proposals, the West Bengal Finance Bill introduced in the state assembly on Monday announced a waiver on tax arrears, interest, penalty or late fees under West Bengal Sales Tax (Settlement of Dispute) Act, 1999.
Sales tax cases between pending cases before any authority, dated between June 2017 and February 10, 2023, will be resolved, if the application is made before May 31. In 2010, the state resolved 28,697 such cases and earned Rs 594 crore. This time, over 25,000 cases are pending for settlement in tribunals and courts.
In the state budget proposals, minister of state for finance Chandrima Bhattacharya had said relief would be provided for pending litigations under the West Bengal Sales Tax Act, 1994, West Bengal Value Added Tax Act, 2003, and Central Sales Tax Act, 1956. She had said under the new scheme, all amounts regarding sales tax, such as arrears, unpaid interest, penalty and late fees, pending before any authority, would be settled.
According to the scheme announced on Monday, for non-furnishing of forms and certificates, an applicant has to pay 15% of the balance of arrears in dispute after considering the forms, and certificates in possession of tax-payers. For Bengal tax on Entry of Goods into Local Areas Act, 2012, an applicant needs to pay 50% of the tax payable. For cases of other disputed tax, settlement can be done on payment of 15% of the amount.