GOVERNMENT OF WEST BENGAL LAW DEPARMENT Legislative West Bengal Act XXIX of 1994 THE WEST BENGAL TAXATION LAW… — The West Bengal Sales Tax Act, 1994

GOVERNMENT OF WEST BENGAL LAW DEPARMENT Legislative West Bengal Act XXIX of 1994 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT; 1994. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the Ist July, 1994.] [Ist July, 1994.] An Act to amend the Indian Stamp Act; 1899, in its application to West Bengal, the Bengal Finance (Sales Tax) Act; 1941, the Bengal Agricultural Income-tax Act; 1944, 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. 2 of 1899_ WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in Ben. Act VI of 1941. its application to West Bengal, the Bengal Finance (Sales Tax) Act; Ben. Act IV 1941, the Bengal Agricultural Income-tax Act; 1944, the West Bengal of [944 Sales Tax Act; 1954,the West Bengal State Tax on Professions, Trades, West Ben_ Act IV of Callings and Employments Act, 1979,and the West Bengal Entertainment- 1954 cum-Amusement Tax Act; 1982, for the purposes and in the manner West Ben_ Act VI of hereinafter appearing; 1979. West Ben_ It is hereby enacted in the Forty-fifth Year of the Republic of India, Act VI ol by the Legislature of West Bengal, as follows: 1982. 13 (1) This Act may be called the West Bengal Taxation Laws Short title (Second Amendment) Act; 1994. and commence - (2) It shall come into force on such date as the State Government ment. may, by notification in the Official Gazette, appoint: 2 In the Indian Stamp, Act; 1899,in its application to West Bengal, Amendment in Schedule IA in article 23, for the words Ten per centum of the of Act 2 of 1899. market value. the words, letters, figures and brackets " T