West Bengal Finance Act, 2010
No: 2 Dated: Mar, 31 2010
THE WEST BENGAL FINANCE ACT, 2010
West Bengal Act II of 2010
An Act to amend the Bengal Amusements Tax Act, 1922, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, theWest Bengal Sales Tax Act, 1994, and the West Bengal Value Added Tax Act, 2003.
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, theWest Bengal Sales Tax Act, 1994, and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Sixty-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, 2010.
(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, 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 8C, in clause (a),—
(1) for sub-clause (i), the following sub-clause shall be substituted:—
"(i) in the case of a new multiplex theatre complex,—
(A) if it is situated under the jurisdiction of the Kolkata Municipal Corporation or the municipalities of Baranagar, Dum Dum, South Dum Dum and Bidhannagar, four years, where it constitutes not less than three theatres and three years, where it constitutes two theatres,
(B) if it is situated in the districts of Howrah, Hooghly, Burdwan, Nadia, Purba Medinipur,Paschim Medinipur, North 24-Parganas excluding the areas mentioned in item (A) and the areas under Sunderbans and South 24-Parganas excluding the areas under the Kolkata Municipal Corporation mentioned in item (A) and Sunderbans, six years, where it constitutes not less than three theatres and five years, where it constitutes two theatres, and
(C) if it is situated in an area other than those areas specified in items (A) and (B) above, seven years, where it constitutes not less than three theatres and six years, where it constitutes two theatres,
or till such date when the total amount of entertaiments tax retained by such proprietor, by way of subsidy, does not exceed the total amount invested for the purpose of making the new multiplex theatre complex, whichever is earlier, from the date of commencement of such multiplex theatre complex; or";
(2) for sub-clause (ii), the following sub-clause shall be substituted:—
"(ii) in the case of an existing cinema hall converted into a multiplex theatre complex,—
(A) if it is situated under the jurisdiction of the Kolkata Municipal Corporation or the municipalities of Baranagar, Dum Dum, South Dum Dum and Bidhannagar, three years, where it constitutes not less than three theatres and two years, where it constitutes two theatres,
(B) if it is situated in the districts of Howrah, Hooghly, Burdwan, Nadia, Purba Medinipur, Paschim Medinipur, North 24-Parganas excluding the areas mentioned in item (A) and the areas under Sunderbans and South 24-Parganas excluding the areas under the Kolkata Municipal Corporation mentioned in item (A) and Sunderbans, five years, where it constitutes not less than three theatres and four years, where it constitutes two theatres, and
(C) if it is situated in an area other than those areas specified in items (A) and (B) above, six years, where it constitutes not less than three theatres and five years, where it constitutes two theatres,
or till such date when the total amount of entertainments tax retained by such proprietor, by way of subsidy, does not exceed the total amount invested for converting an existing cinema hall into a multiplex theatre complex, whichever is earlier, from the date of commencement of such multiplex theatre complex:".
3. Amendment of West Ben. Act VI of 1979:- In theWest Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,—
(1) in section 6, in sub-section (2), for the words, figure and brackets "Before any employer registered under this Act furnishes a return required by subsection (1), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such return, and shall furnish along with such return a receipt from the Government Treasury or the Reserve Bank of India showing the payment of such amount", the following words, figure and brackets shall be substituted:—
"Every registered employer required by sub-section (1) to furnish a return shall be liable to pay such late fee not exceeding rupees two hundred for each month or part thereof of delay in furnishing return, as may be prescribed, and pay, before furnishing such return, into a Government Treasury or the Reserve Bank of India the full amount of tax, interest and late fee, if any, due from him under this Act according to such return, and shall furnish along with such return a receipt from the Government Treasury or the Reserve Bank of India showing the payment of such amount:";
(2) section 24A shall be omitted.