West Bengal Finance Act, 2000
No: 3 Dated: Mar, 31 2000
THE WEST BENGAL FINANCE ACT, 2000
West Bengal Act III of 2000
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972,, the West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972,, the West Bengal Duty On Inter-State River Valley Authority Electricity Act, 1973, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Fifty-first 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, 2000
(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date not earlier than the first day of May, 1995, 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 (3c),— (a) in clause (i), for the words ", not exceeding twenty-five paise,", the words ", not exceeding fifty paise," shall be substituted, and shall be deemed to have been substituted, with effect from the 14th day of March, 1996; (b) in clause (ii), for the words ", not exceeding twenty-five paise,", the words ", not exceeding fifty paise," shall be substituted, and shall be deemed to have been substituted, with effect from the 14th day of March, 1996.
3. Amendment of Ben. Act X of 1935:- In the Bengal Electricity Duty Act, 1935, in section 3A, in subsection (3), in clause (b), for the words, figures and letters "after the 31st day of December, 2000, whichever is later.", the words, figures and letters "after the 31st day of December, 2002, whichever is later." shall be substituted.
4. Amendment of West Ben. Act XXI of 1972:- In the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, in sub-section (1) of section 3, for the third proviso, the following proviso shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999:—
"Provided also that the State Government may, by notification published in the Official Gazette, direct that subject to such conditions and restrictions as may be specified therein, no entertainment tax shall be payable—
(a) by such class of persons, or
(b) in respect of entertainment provided in such class of hotels or restaurants and in such area or areas,