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Extraordinary Published by Authority

dba9b93fdfd3c1fb2489c47374eea2711c12a6c3 · 1996 · West Bengal

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Parent: The West Bengal Building Tax Act, 1996 (e98fc092356217dcc5765c7bdc5ead2cd3d8632d)

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Roiltata /pate Mb, Extraordinary Published by Authority THURSDAY, JULY 31, 2003 PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 1263-L.-31st July, 2001—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act XI of 2003 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2003. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 31st July, 2003.] An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal-State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Building Tax Act, 1996, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999. WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Building Tax Act, 1996, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, for the purposes and in the manner hereinafter appearing; SRAVANA 9] [SAKA 1925 2 of 1899. Ben. Act V of 1922. Ben. Act X of 1935. West Ben. Act VI of 1979. West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. West Ben. Act IV of 1999. Short title and commencement. Application and amendment of Act 2 of 1899. Amendment of Ben. Act V of 1922. The West Bengal Taxation Laws (Amendment) Act, 2003. (Sections 1-3.) It is hereby enac

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2 · of 1899. Ben. Act V of 1922. Ben. Act X of 1935. West Ben. Act VI of 1979. West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. West Ben. Act IV of 1999.
16B · (1) Every dealer who has incurred liability to pay tax under section 9, or section 10, shall be liable to pay a turnover tax, at the rate specified in column (3) of Schedule VIIIB against goods specified in column (2) of that Schedule, on the turnover of sales of such goods in West Bengal except such part of turnover— "Liability to pay turnover tax.
74 · of 1956.
223B · Sand.
223C · Electronic device used in any addressable system including set top box.";
6 · (1) Save as otherwise provided in the proviso to sub-section (1) of section 8, every applicant shall, before making the application under section 5 for settlement of any arrear tax, penalty or interest in dispute for any period, pay the amount calculated at the rate specified in section 7 into the Reserve Bank of India or any appropriate Government Treasury in such manner as is specified in the relevant Act.