West Bengal Finance Act, 1995

No: 3 Dated: Mar, 31 1995

THE WEST BENGAL FINANCE ACT, 1995

West Bengal Act III of 1995

    An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987, and the West Bengal Sales Tax Act, 1994, and to repeal the West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962 and the Taxes On Entry of Goods Into Calcutta Metropolitan Area Act, 1972.

    WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987, and the West Bengal Sales Tax Act, 1994, and to repeal the West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962 and the Taxes On Entry of Goods Into Calcutta Metropolitan Area Act, 1972 and;

It is hereby enacted in the Forty-sixth 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, 1995.

(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,—

(a) for the Table below sub-section (3), the following Table shall be substituted:—