West Bengal Finance Act, 1994

No: 16 Dated: Apr, 06 1994

THE WEST BENGAL FINANCE ACT, 1994

West Bengal Act XVI of 1994

    An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Rural Employment And Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Multi-Storeyed Building Tax Act, 1979 and theWest Bengal Entertainment-Cum-Amusement Tax Act, 1982.

    WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Rural Employment And Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Multi-Storeyed Building Tax Act, 1979 and theWest Bengal Entertainment-Cum-Amusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing;

It is hereby enacted in the Forty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. Short title and commencement:- (1) This Act may be called the West Bengal Finance Act, 1994.

(2) It shall come into force on the 11th day of April, 1994.

2. Amendment of Ben. Act VI of 1941:- In the Bengal Finance (Sales Tax) Act, 1941,—

(1) in section 2,—

(a) in clause ( la-1),—

(i) for Explanation 1, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 15th day of April, 1993:—

"Explanation 1.—A transporter who, while carrying goods in his goods vehicle within the meaning of section 14C fails to disclose the name and address of the consignee or consignor in West Bengal or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of any goods, shall be deemed to be a casual trader in respect of such goods carried in his goods vehicle.";

(ii) for Explanation 2, the following Explanation shall be substituted and shall be deemed to have been substituted with effect from the 15th day of April, 1993:—

"Explanation 2.—An owneror lessee of a godown or warehouse, who fails to disclose the name and address of the owner of any goods stored in such godown or warehouse, shall be deemed to be a casual trader in respect of such goods;";

(b) after clause (c), the following clause shall be inserted:—

`(cc) "enrolled"- means enrolled under sub-section (3) of section 6F;

(c) ford clause (hb), the following clause shall be substituted:—

`(hb) "tax" means the tax payable under this Act;

(d) in clause (i), for sub-clause (ii), the following sub-clause shall be substituted:—

"(ii) separately charged as turnover tax payable under section 6B during such period;

(2) in section 4,—

(a) in sub-section (6), after the words "who is not registered" in the two places where they occur, the words "or enrolled" shall be inserted;

(b) in sub-section (7), after the word "registered" in the two places where it occurs, the words "or enrolled" shall be inserted;

(3) in section 5,—

(a) in sub-section (1),—

(i) in clause (a), for the words "and hosiery goods,", the words ", gas mantle and hosiery goods," shall be substituted;

(ii) for clause (b), the following clause shall be substituted:—

"(b) three per centum of such part of his taxable turnover as represents sales of footwears of all descriptions when sold at a price not exceeding two hundred rupees per pair and ready-made garments, other than hosiery goods and garments made of khaddar or khadi;"

(iii) clause (bbb) shall be omitted;

(iv) after clause (c), the following clause shall be inserted:—

"(c1) five per centum of such part of his taxable turnover as represents sales of goods specified in the first column of Schedule V, subject to the conditions and exceptions, if any, set out in the corresponding entry in the second column thereof;";

(v) in clause (cc), for the words "four per centum", the words "five per centum" shall be substituted;

(vi) in clause (ccl), for the words "four per centum", the words "five per centum" shall be substituted;

(vii) in clause (ccc), for the words "four per centum", the words "five per centum" shall be substituted;

(viii) in clause (cccc),—

(A) in sub-clause (i), for the words "eight per centum", the words "ten per centum" shall be substituted;

(B) in sub-clause (ii), for the words "eleven per centum", the words "fifteen per centum" shall be substituted;