Ben. Act X of 1935. Ben. Act VI of 1941. West Ben. Act IV of 1954. West Ben. Act VI of 1979. West Ben. Act VI… — The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979

Ben. Act X of 1935. Ben. Act VI of 1941. West Ben. Act IV of 1954. West Ben. Act VI of 1979. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act VI of 1990 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1990. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 21st April, 1990.] [21st April, 1990.] An Act to amend the Bengal ElectricityDuty Act, 1935 ,the Bengal Finance (Sales Tax) Act, 1941, 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. WHEREAS it is expedient to amend the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, 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-cumAmusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Forty-first Year of the Republic of India, by the Legislature of West Bengal, as follows:- (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1990. (2) It shall be deemed to have come into force on the. 26th day of February, 1990. In the Bengal Electricity Duty Act, 1935, in section 3, in subsection (1), in the first proviso,— in clause (b), for the words :'coal-based generating plant,", the words "coal-based generating plant; or" shall be substituted; after clause (b), as so amended, the following clause shall be inserted:— "(c) the 1st day of February, 1990, no electricity duty on the units of energy consumed shall be payable by a person (other than a licensee) who generates ene