GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act VI of 1990 THE WEST BENGAL TAXATION LAWS… — The West Bengal State Tax On Professions, Trades, Callings And Employments Act, 1979

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 thc Governor was first published in the Calcutta Gazette, Extraordinary, of thc 2lst April, 1990.] [ZIst April, 1990.] An Actto amendthe Bengal ElectricityDuyAct,1935,the BengalFinance (Sales Tax) Act,1941, the West Bengal Sales Tax Act, 1954,the West Bengal Stale Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982_ Ben_ Act X WREAS it is expedient to amend the Bengal Electricity Duty Act of 1935. 1935, the Bengal Finance (Sales Tax) Act, Ben. Act VI 1941,the West Bengal Sales of 1941_ Tax Act,1954,the WcstBengal State Tax on Professions, Trades,Callings NesiBoi; Act of and Employments Act, 1979 and the West Bengal Entertainment-cum- 1954. Amuscmcnt Tax Act, 1982,for the purposes and in the manner hereinafter West Ben_ Act VIof appcaring; 1979. West Bcn; It is hereby cnacted in the Forty-first Year of the Rcpublic of India, Act VIof by thc Legislature of West Bengal , as follows: 1982 1_ (1) This Act may be called the West Bengal Taxation Laws Short title (Amendment) Act; 1990. and commence- (2) It shall be deemed t0 have come into force 0n the 26th day of ment: February, 1990. 2. In thc Bengal Elcctricity Duty Act, 1935,in section 3, in sub- Amendment of Ben. Act seclion (1), in the first proviso; Xof 1935. (1) in clause (b) , for the words "coal-based gencrating plant;' the words "coal-bascd generating plant; or" shall be substituted; (2) aftcr clause (b), as So amended, the following clause shall be inserted: "(c) the Ist day of February , 1990, no elcctricity duty o the units of energy consumed shall be payable