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

Ben. Act VI of 1941. West Ben. Act IV of 1954. West Ben. Act VI of 1979. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act III of 1989 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1989. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 31st March, 1989.] [31st March, 1989.] An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954 and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fortieth Year of the Republic of India, by the Legislature of West Bengal, as follows:- 1. (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1989. (2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. In the Bengal Finance (Sales Tax) Act, 1941,— in section 5,— (a) in sub-section (1),— (i) in clause (bb),— (A) in sub-clause (i), after the words, figure and letter "in section 6D,", the words "by him" shall be inserted; (B) in sub-clause (ii), after the words, figure and letter "in section 6D,", the words "by him" shall be inserted; (ii) after clause (bbb), the following clause shall be inserted: "(bbbb) three per centum of such part of his taxable turnover as represents sales of bicycles and spare parts, accessories and component parts thereof;"; Short title and commencement.