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

RegisteredNo. WB/SC-247
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No. WB(Part-III)/2025/SAR-01
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Extraordinary
Published by Authority
FRIDAY, JANUARY 10, 2025
PARTIII- Acts oftheWest BengalLegislature.
GOVERNMENTOFWESTBENGAL
LAW DEPARTMENT
Legislative
[SAKA 1946
NOTIFICATION
No. 44-L.- lOth January, 2025.- The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:-
West Bengal Act XI of 2024
THE WEST BENGAL ENTERTAINMENTS AND LUXURIES
(HOTELS AND RESTAURANTS) TAX
(SETTLEMENT OF DISPUTE) ACT, 2024.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first publishedin the Kolkata Gazette,
Extraordinary, of the 10th January, 2025.]
An Act to settle disputes under the West Bengal Entertainments and Luxuries
(Hotels and Restaurants) Tax Act, 1972.
WHEREASit is expedient to provide for enforcement of payment of, and settlement
of dispute relating to, arrear tax, penalty and interest under the West Bengal
Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972;
It is hereby enacted in the Seventy-fifth Year of the Republic of India, by the
Legislature of West Bengal, as follows:-
West Ben. Act
XXI of 1972.

2
Short title and
commencement.
Definitions.
Eligibility for
settlement.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries
(Hotels and Restaurants) Tax
(Settlement of Dispute)Act, 2024.
(Sections 1-3.)
1. (1) This Act may be called the West Bengal Entertainments and Luxuries
(Hotels and Restaurants) Tax (Settlement of Dispute) Act, 2024.
(2) I extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint.
2. (1) In this Act, unless the context otherwise requires,-
(a) "applicant" means a "proprietor" as defined in sub-clause (g) of clause
(d) of section 2 of the relevant Act;
(b) "arrear tax, penalty or interest in dispute" means,-
(i) tax payable by a proprietor under the relevant Act, or
(ii) penaltyimposedupon aproprietorfor defaultinfurnishingreturn
in accordance with the provisions of the relevant Act, or
(iii) interest payable by a proprietor under the relevant Act,
wherein anotice of demand has been raised and the amount of tax,
penalty orinterest specifiedin thenoticeremains unpaid on 31st day of
January, 2024, partly or fully, in pursuance of an assessment or an
appeal or review or revision under the relevant Act;
(c) "designated authority" means the Commissioner or any officer
authorized by the Commissioner for the purposes of this Act;
(d) "relevant Act" means the West Bengal Entertainments and Luxuries
(Hotels andRestaurants)TaxAct,1972 andincludestherulesmade, or
notifications issued thereunder.
(2) Unlessthereisanythingrepugnantinthesubjectorcontext,allexpressionsused
inthisAct,which arenot defined,butdefinedin therelevantAct,orusedin therelevant
Act, shall have the same meaning as in the relevant Act.
3. (1) An applicant shallbe eligible tomake an application for settlement of arrear
tax, penalty or interest in dispute in respect of any period ending on or before the
30th day of June, 2017 wherein anotice of demand hasbeen raised in pursuance of an
assessment or an appeal or review or revision under the relevant Act, and the amount
of tax, penalty or interest specified in the notice remains unpaid on the 31st day of
January, 2024, partly or fully.
(2) Whereanytax,penaltyorinterestduefromanyproprietorisindisputeinrespect
of anyperiodforwhich an assessmenthasbeenmade undertherelevantAct and where
any application relating thereto is pending before the West Bengal Taxation Tribunal
establishedundersection3oftheWestBengalTaxationTribunalAct, 1987 (hereinafter
referred to as the Tribunal), or the High Court, or the Supreme Court, on the 31st day
ofJanuary,2024,then,notwithstandinganythingcontainedelsewhereinthissection,-
(a) such arreartax,penalty orinterest dueshallbe deemedtobe "arreartax,
penalty or interest in dispute"; and
[PART III
West Ben. Act
XXI of 1972.
West Ben. Act
VIII of 1987.

PART III]
Application by the
applicant.
Determination of
amount payable
by the applicant.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries
(Hotels and Restaurants) Tax
(Settlement of Dispute)Act, 2024.
(Sections 4-6.)
(b) such pending application shall be deemed to be a "pending revision"
under this Act for the purpose of settlement of arrear tax, penalty or
interest in dispute referred to in clause (a), and suchproprietor shall be
eligible to make an application for settlement of the arrear tax, penalty
orinterest in dispute,asreferredtoin clause (a),in accordance withthe
provisions of this section and the rules made thereunder:
Provided that the provisions of this sub-section shall apply only where, in respect
of an application under this sub-section, the applicant obtains the leave of the Tribunal
or the High Court or the Supreme Court, as the case may be, for settlement of such
dispute under this 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 orbefore 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 separateapplicationshallbemadebyanapplicantfordifferentperiodsunder
the relevant Act.
(3) The applicant shall send a copy of the application made under sub-section (1)
orsub-section (2)tothe appellateauthority or therevisional authoritybeforewhom 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.
5. (1) Save as otherwise provided in the proviso to sub-section(l) of section 8 of
the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, every applicant shall,
before making the application under section 4 for settlement of any arrear tax, penalty
or interest in dispute for any period, pay the amount calculated at the rate specified in
section 6 into the Reserve Bank of India or any appropriate Government Treasury in
such manner as is specified in the relevant Act.
(2) Acopyofdulyreceiptedchallanevidencingpaymentoftheamountpayablefor
settlement shall be furnished to the designated authority along with the application
made under section 4.
West Ben. Act IV
of 1999.
3
Rate applicable i 6. (1) The amount payable by an applicant for settlement of dispute under thisdetermining the
amount payable. section shall be determined,-
(i) where the dispute relates to arrear tax in dispute, at the rate of one
hundredpercentum ofthearreartaxindisputeortheactualamountpaid
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 section4 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.

4
Applicability of
provisions ofWest
Bengal Sales Tax
(Settlement of
Dispute) Act,
1999.
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 10, 2025
The West Bengal Entertainments and Luxuries
(Hotels and Restaurants) Tax
(Settlement of Dispute) Act, 2024.
(Section 7.)
7. The provisions of section 8, section 9, section 10, section 11, section 12,
section 13, section 14, section 15 and section 16 of the West Bengal Sales Tax
(Settlement ofDispute) Act, 1999, tothe extent not inconsistent with the provisions of
thisAct,shallapplymutatismutandisinrespectofsettlementofdisputesunderthisAct.
By order of the Governor,
[PARr III
PRADIP KUMAR PANJA,
Pr. Secy. to the Govt. of West Bengal,
Law Department.
Published by Law Department, Government of West Bengal and
Printed at Saraswaty Press Ltd.(Government ofWest Bengal Enterprise), Kolkata 700 056.

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