Certain amount of tax to be paid in case of dispute appeal Petition under WBVAT

Sec­ond pro­vi­so to sub-sec­tion (1) of sec­tion 84 has been sub­sti­tut­ed w.e.f. 01.04.2015. As per the amend­ed pro­vi­sion a deal­er has to pay 15 % of dis­put­ed tax in addi­tion to the admit­ted tax, inter­est, etc., for fil­ing an appeal on or after 01.04.2015 against an order of assess­ment made on or after 01.04.2015.
Pay­ment of 15 % of dis­put­ed tax for fil­ing appeal is, how­ev­er, not applicable –
(i) if the rel­e­vant assess­ment order has been passed, or the audit report has been con­vert­ed into an order of assess­ment, before 01.04.2015;
(ii) if total demand of tax in such assess­ment exceeds Rs. 20,000/- but no adverse find­ings were com­mu­ni­cat­ed as per rule 54(7) or 57(3) of WBVAT Rules, 2005;
(iii) in respect of a pro­vi­sion­al assess­ment under sec­tion 45.