GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act I of 2001' THE WEST BENGAL TAXATION LAWS… — The West Bengal Building Tax Act, 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 Sth March; 2001.] An Act 10 amend the West Bengal Sales Tax Act, 1994 and the West Bengal Building Tax Act, 1996. West Ben. Act XLIX of 1994 West Ben: Act XIX of 1996. WHEREAS it is expedient t0 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; Itis hereby enacted in the Fifty-second Year of the Republic of India, by the Legislature of West Bengal, as follows: be called the West Bengal Taxation Laws Short title 1_ (1) This Act may and (Amendment) Act; 2001. commence- ment: (2) It shall come into force at once. Amendment 2 In the West Bengal Sales Tax Act, 1994, in section 464A. of section "on Or 46A of West (a) in sub-section (3), for the words, figures and letters Ben. Act before the 31st day of January, 2001,". the words. figures and XLIX o shall be 1994. letters "0n or before the 31st day of March, 2001, 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 3st 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. The West Bengal Taxation Laws (Amendment) Act, 2001. [West Ben. Act (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 da