West Bengal Luxury Tax Act, 1994
No: 15 Dated: Apr, 04 1994
THE WEST BENGAL LUXURY TAX ACT, 1994
West Bengal Act XV of 1994
An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto.
Whereas it is expedient to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto;
It is hereby enacted as follows:-
1. Short title, extent and commencement. - (1) This Act may be called the West Bengal Luxury Tax Act, 1994.
(2) It extends to the whole of West Bengal.
(3) It shall come into force on such date as the State Government may by notification appoint.
2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,-
(a) "Bureau" means the Bureau of Investigation referred to in section 7 of the West Bengal Sales Tax Act, 1994;
(b) "licensed stockist" means a stockist to whom a licence has been granted under sub-section (4) of section 6;
(c) "luxuries" means the commodities, as specified in the Schedule, for enjoyment over and above the necessaries of life;
(d) "luxury tax" means the tax payable under section 4;
(e) "notification" means a notification published in the Official Gazette;
(f) "prescribed" means prescribed by rules made under this Act;
(g) "Schedule" means the Schedule to this Act;
(h) "stock of luxuries" means the quantity of luxuries that a stockist receives in, or procures for, his stock, or records or accounts for in his books of account, in West Bengal during any prescribed period for stocking, vending, supplying or distributing to a wholesaler, dealer, retailer, distributor or any other person, but shall not include any quantity of such luxuries held by him in stock on the first day of such prescribed period;
(i) "stockist" means a person who has, in customary course of business, in his possession of, or control over, a stock of luxuries, whether manufactured, made or processed by him in West Bengal, or brought by him into West Bengal, either on his own account or on account of others, from any place outside West Bengal, for stocking, vending, supplying or distributing such luxuries in West Bengal;
(j) "Taxation Tribunal" means the West Bengal Taxation Tribunal constituted under section 3 of the West Bengal Taxation Tribunal Act, 1987;
(k) "Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994;
(l) "turnover of stock of luxuries", in relation to a stockist in respect of any prescribed period or part thereof, means the aggregate of the values of stock of luxuries;
(m) "value of stock of luxuries" means,-
(i) in respect of any stockist, being a manufacturer of any of the luxuries, the value of such luxuries calculated at the ex-factory price at the time of receipt or entry thereof in his stock, and
(ii) in respect of any stockist, being an importer of any of the luxuries, the value of such luxuries calculated at the price thereof as per consignor's bill, invoice or consignment note or other document of like nature,
and shall include-
(A) excise duty and central sales tax, if any, paid or payable on such luxuries by the manufacturer or importer thereof, as the case may be, and
(B) transport charges and insurance charges, if any, for carrying such luxuries to any premises, godown, warehouse or any other place for delivery to a wholesaler, dealer, retailer, distributor or any other person;
(n) "year" means the year commencing on the first day of April.
3. Taxing authorities. - (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority), and shall appoint such other persons, being the officers of the State Government, to assist the prescribed authority as the State Government may think fit, for carrying out the purposes of this Act, and may specify the area or areas over which such persons shall exercise jurisdiction.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) The prescribed authority and the persons appointed under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(4) Subject to such restrictions and conditions as may be prescribed, the prescribed authority may, by order in writing, delegate any of its powers and duties under this Act, except those under sub-section (6) of section 19, to any person appointed under sub-section (1) to assist it.
(5) No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist it, for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
(6) Notwithstanding anything to the contrary contained in sub-section (1), the prescribed authority may transfer any case or matter from any person appointed under sub-section (1) to any other person so appointed, whether such other person has jurisdiction over the area to which the case or matter relates or not, provided he is otherwise competent to deal with such case or matter in exercise of the powers, or in performance of the duties, referred to in sub-section (2).
4. Incidence of luxury tax. - Every stockist shall be liable to pay a luxury tax on his turnover of stock of luxuries at such rate, not exceeding twenty per centum, as the State Government may by notification fix in this behalf, and different rates may be fixed for different class or classes of luxuries.