Vidhi Codex

THE WEST BENGAL ENTERTAINMENTS AND LUXURIES (HOTELS AND RESTAURANTS) TAX (SETTLEMENT OF DISPUTE) ACT, 2024

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

Tax20247 sections1 chapters

The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax (Settlement of Dispute) Act, 2024 establishes a framework for resolving past tax disputes across West Bengal. It applies to hotel and restaurant proprietors owing unpaid tax, penalties, or interest under the state's 1972 entertainment tax act for periods up to June 30, 2017. Eligible taxpayers, including those with disputes pending before appellate authorities or courts, can settle their outstanding dues by submitting an application and paying the calculated amount before the prescribed deadline. This law matters as it enables businesses to clear legacy tax liabilities efficiently while reducing court backlog for the government.

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Part III-ACTS of the West Bengal Legislature.

  1. 1Short title and commencement
  2. 2Definitions
  3. 3Eligibility for settlement
  4. 4Application by the applicant
  5. 5Determination of amount payable by the applicant
  6. 7Applicability of provisions of West Bengal Sales Tax (Settlement of Dispute) Act, 1999

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