GOVERNMENT OF WEST BENGAL LAW DEPARMENT Legislative West Bengal Act XXIX of 1994 THE WEST BENGAL TAXATION LAW… — The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979

GOVERNMENT OF WEST BENGAL LAW DEPARMENT Legislative West Bengal Act XXIX of 1994 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT; 1994. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the Ist July, 1994.] [Ist July, 1994.] An Act to amend the Indian Stamp Act; 1899, in its application to West Bengal, 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, and the West Bengal Entertainment- cum-Amusement Tax Act, 1982. 2 of 1899_ WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in Ben. Act VI of 1941. its application to West Bengal, the Bengal Finance (Sales Tax) Act; Ben. Act IV 1941, the Bengal Agricultural Income-tax Act; 1944, the West Bengal of [944 Sales Tax Act; 1954,the West Bengal State Tax on Professions, Trades, West Ben_ Act IV of Callings and Employments Act, 1979,and the West Bengal Entertainment- 1954 cum-Amusement Tax Act; 1982, for the purposes and in the manner West Ben_ Act VI of hereinafter appearing; 1979. West Ben_ It is hereby enacted in the Forty-fifth Year of the Republic of India, Act VI ol by the Legislature of West Bengal, as follows: 1982. 13 (1) This Act may be called the West Bengal Taxation Laws Short title (Second Amendment) Act; 1994. and commence - (2) It shall come into force on such date as the State Government ment. may, by notification in the Official Gazette, appoint: 2 In the Indian Stamp, Act; 1899,in its application to West Bengal, Amendment in Schedule IA in article 23, for the words Ten per centum of the of Act 2 of 1899. market value. the words, letters, figures and brackets " T