West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. — The West Bengal Building Tax Act, 1996

West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act I of 2001' THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2001. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 5th March, 2001.] An Act to amend the West Bengal Sales Tax Act, 1994 and the West Bengal Building Tax Act, 1996. WHEREAS it is expedient to amend the West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-second 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, 2001. It shall come into force at once. In the West Bengal Sales Tax Act, 1994, in section 46A,— (a) in sub-section (3), for the words, figures and letters "on or before the 31st day of January, 2001,", the words, figures and letters "on or before the 31st day of March, 2001," shall be substituted, and shall be deemed to have been substituted, with effect from the 31st day of January, 2001; (b) for sub-section (4), the following sub-section shall be substituted, and shall be deemed to have been substituted, with effect from the 31st day of January, 2001:— 'For proceedings of the West Bengal Legislative Assembly, see the proceedings of the meeting of that Assembly held on the 23rd February, 2001. Short title and commencement. Amendment of section 46A of West Ben. Act XLIX of 1994. Amendment of section 17 of West Ben. Act XIX of 1996. (Section 3.) "(4) (a) Where a dealer brings to the notice of the Commissioner by making an application to him within six months from the date of assessment