DEBANGSU BASAK,J. - (1.) Vires of Section 4 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 is under challenge in the present writ petition.
(2.) Learned advocate for the petitioner submits that, the prescribed date for appeal and a revision to be pending under the Act of 1999 for an applicant to avail of the benefit of the Act of 1999 is arbitrary and discriminates between similarly situated and circumstanced persons. He submits that, if any, by reason, a dealer who does not have an appeal or a revision relating to an order of assessment passed before March 31, 2010 pending on September 30, 2016, such a dealer, should not be disadvantaged by the provisions of the Act of 1999. The date prescribed under the Act of 1999 being September 30, 2016 therefore, discriminates between similarly circumstanced and situated dealers. Moreover, the authorities themselves have extended the scheme by a notification dated January 31, 2017 till March 31, 2017.
(3.) The respondents are represented.;