GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XI of 1995 THE WEST BENGAL TAXATION LAWS… — The West Bengal Sales Tax Act, 1994

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XI of 1995 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1995. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 2Ist August; 1995.] [2lst August, 1995.] An Act to amend the Bengal Agricultural Income-tax Act; 1944,the West Bengal State Tax on Professions, Trades, Callings . and Employments Act, 1979, the West Bengal Luxury Tax Act; 1994 and the West Bengal Sales Tax Act, 1994. West Act IV of 1944_ West Ben_ Act VI of 1979 West Ben_ Act XV of 1994. West Ben. Act XLIX of 1994. WHEREAS it is expedient to amend the Bengal Agricultural Income- tax Act; 1944,the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act; 1994 and the West Bengal Sales Tax Act; 1994; It is hereby enacted in the Forty-sixth 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 Short title (Second Amendment) Act; 1995. and commence - (2) It shall come into force on such date, or shall be deemed to have ment_ come inot force on such date not earlier than the Ist day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. 2. In the Bengal Agricultural Income-tax Act; 1944, Amendment of Ben. Act in section 2, for clause (2a), the following clause shall be IV of 1944. substituted: _ (2a) Appellate Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act; 1994;' = West Ben, Act XLIX of 1994. 165 The West Bengal Taxa

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XI of 1995 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1995.

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