West Bengal Finance (No. 2) Act, 1991
No: 7 Dated: Aug, 27 1991
THE WEST BENGAL FINANCE (NO. 2) ACT, 1991
West Bengal Act VII of 1991
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, 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 Multi-Storeyed Building Tax Act, 1979.
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, 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 Multi-storeyed Building Tax Act, 1979, 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:- (1) This Act may be called the West Bengal Finance (No. 2) Act, 1991.
(2) This section shall be deemed to have come into force on the 12th day of July, 1991; section 2 shall be deemed to have come into force on the 10th day of February, 1991; clause (2) of section 3 shall be deemed to have come into force on the 12th day of February, 1991; sub-clause (d) of clause (5) of section 3 and sub-clause (d) of clause (4) of section 4 shall be deemed to have come into force on the 1st day of April, 1989; section 5 shall be deemed to have come into force on the 16th day of August, 1991; section 6 shall be deemed to have come into force on the 20th day of December, 1990; and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of June, 1990.
2. Amendment of Ben. Act V of 1922:- In the Bengal Amusements Tax Act, 1922, in section 3, in sub-section (3a), for the words "equal to such value:", the words "eighty per centum of such value:" shall be substituted.
3. Amendment of Ben. Act VI of 1941:- In the Bengal Finance (Sales Tax) Act, 1941,—
(1) in section 4B, sub-section (4) shall be omitted;
(2) in section 5, in sub-section (1), in clause (cccc), after the second proviso, the following proviso shall be added:—
"Provided also that notwithstanding the requirement of furnishing declaration under the first proviso, no tax shall be payable by a dealer under the second proviso on the sales of goods specified thereunder during the period commencing on the 1st day of June, 1987 and ending on the 31st day of March, 1989 or resales of such goods held in stock on the 31st day of March, 1989, where such dealer proves to the satisfaction of the Commissioner that such goods were purchased by him in West Bengal during the aforesaid period.";
(3) in section 10,—
(a) in sub-section (2), the words "for a year or part thereof' shall be omitted;
(b) for sub-section (3), the following sub-section shall be substituted:—
"(3) Before any registered or certified dealer furnishes the returns required by sub-section (2), 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 returns, and shall furnish along with each such return a receipt from such Treasury or Bank showing the payment of such amount:
Provided that a registered dealer shall, subject to such conditions as may be prescribed, pay in the prescribed manner the tax payable under this Act for any prescribed part of the period for which a return is required to be furnished under this subsection by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid.";
(c) sub-section (3a) shall be omitted;
(d) in sub-section (4),—
(i) the words "statement or", wherever they occur, shall be omitted;
(ii) the words, figure, letter and brackets "or subsection (3a), as the case may be," shall be omitted;
(e) in sub-section (5), the words "statement or", wherever they occur, shall be omitted;
(f) sub-section (6) shall be omitted;
(4) in section 10A,—
(a) in sub-section (1), for the word "statement", wherever it occurs, the word "return" shall be substituted;
(b) in sub-section (2), for the word "statement", the word "return" shall be substituted;
(c) in sub-section (3), the Explanation shall be omitted;
(d) for sub-section (7), the following sub-section shall be substituted:—
"(7) Interest under sub-section (1) or sub-section (2) shall be payable in respect of the returns the prescribed dates for furnishing of which under subsection (2) of section 10 are the dates subsequent to, and interest under sub-section (3) shall be payable in respect of assessment for which the notices under sub-section (3) of section 11 are issued after, the 1st day of October, 1983.";
(e) after sub-section (7), the following sub-section shall be inserted:—
"(7a) Notwithstanding anything contained in sub-section (1) or sub-section (2), no interest shall be payable by any dealer where he fails to make payment of any amount of tax payable in respect of any period for which the prescribed date falls on any date between the 1st day of June, 1990 and the 20th day of December, 1990, if such dealer makes full payment of such tax within forty-five days from the 20th day of December, 1990.";