West Bengal Finance Act, 1991
No: 6 Dated: Aug, 14 1991
THE WEST BENGAL FINANCE ACT, 1991
West Bengal Act VI of 1991
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Act, 1974, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Entertainment-Cum-Amusement Tax Act, 1982.
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Act, 1974, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Forty-second Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. Short title and commencement:- ( I ) This Act may be called the West Bengal Finance Act, 1991.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. Amendment of Ben. Act V of 1922:- In the Bengal Amusements Tax Act, 1922, in section 3, in subsection (3), after the proviso, the following proviso shall be added:—
"Provided further that no entertainments tax under this section shall be charged, levied and paid for admission to any football match.".
3. Amendment of Ben. Act VI of 1941:- In the Bengal Finance (Sales Tax) Act, 1941,—
(1) in section 2,—
(a) in clause (g),—
(i) in sub-clause (ii), for the words "consideration, or", the word "consideration," shall be substituted;
(ii) in sub-clause (iii), after the word "consideration,", the word "or" shall be added;
(iii) after sub-clause (iii), the following sub-clause shall be inserted:—
"(iv) any supply of goods by any unincorporated association or body of persons to members thereof for cash, deferred payment or other valuable consideration,";
(b) after clause (ha), the following clause shall be inserted:— `(haa) "Special Commissioner" means the Special Commissioner of Commercial Taxes appointed under sub-section (1) of section 3C;';
(c) in clause (hb), after the words, figure and letter "or section 6D", the words, figure and letters "and includes the additional sales tax payable under section 6AA" shall be added;
(d) in clause (i), for the words ", if any, refunded by the dealer in respect of any goods returned by the purchaser within such period:", the words, figures, letters and brackets— ",
if any,—
(i) refunded by the dealer in respect of any goods returned by the purchaser within such period, or
(ii) separately charged as additional sales tax payable under section 6AA during such period:"
shall be substituted;
(2) after section 3B, the following section shall be inserted:—
3C "Special Commissioner:- (1) The State Government may appoint a person to be Special Commissioner of Commercial Taxes.
(2) The Special Commissioner shall have such powers, and shall be entitled to exercise such duties, of the Commissioner as the State Government may, by notification in the Official Gazette, direct.
(3) Reference to the Commissioner in this Act with respect to the powers and duties specified in the notification under sub-section (2) shall be deemed to include reference to the Special Commissioner.
(4) The Commissioner may, notwithstanding anything Contained in sub-section (2), withdraw to himself from the Special Commissioner any case or matter which the Special Commissioner is competent to deal with in exercise or performance of the powers or duties referred to in sub-section (2).
(5) The Special Commissioner shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code.";