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The_West_Bengal_Value_Added_Tax_Rules,_2005

Section / Rule Number Content


22A Definitions
22BA Jurisdiction and powers of Settlement Commission
22BB Vice-Chairman to act as Chairman or to discharge his functions in certain circumstances
22BC Power of Chairman to transfer cases from one Bench to another
22BD Decision to be by majority
22DD Power of Settlement Commission to order provisional attachment to protect revenue
22E Power of Settlement Commission to reopen completed proceedings
22F Powers and procedure of Settlement Commission
22G Inspection, etc., of reports
22H Powers of Settlement Commission to grant immunity from prosecution
22HA Abatement of the proceeding before Settlement Commission
22HAA Credit for tax paid in case of abatement of proceedings
22-I Order of settlement to be conclusive
22J Recovery of sums due under order of settlement
22K Bar on subsequent application for settlement
22L Proceedings before the Settlement Commission to be judicial proceedings
22M Certain persons who have filed appeals to the Appellate Tribunal entitled to make applications to the Settlement Commission
22B Wealth-tax Settlement Commission
22C Application for settlement of cases
22D Procedure on receipt of an application under section 22C