Ben. Act V of 1922. West Ben. Act VI of 1982. West Ben. Act XVI of 1976.
notifications · 1982 · West Bengal
Parent: The West Bengal Entertainment-cumamusement Tax Act, 1982 (a55735d140a4457b745ae5873f1cd0c283821131)
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Ben. Act V of 1922. West Ben. Act VI of 1982. West Ben. Act XVI of 1976. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVIII of 1990 THE WEST BENGAL TAXATION LAWS (AMENDING AND REPEALING) ACT, 1990. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 8th October, 1990.] [8th October, 1990.] An Act to amend the Bengal Amusements Tax Act, 1922 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982, and to repeal the West Bengal Advertisement Tax Act, 1976. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing, and to repeal the West Bengal Advertisement Tax Act, 1976; It is hereby enacted in the Forty-first 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 (Amending and Repealing) Act, 1990. (2) This section and section 3 shall be deemed to have come into force on the 1st day of July, 1990 and the remaining provisions of this Act shall be deemed to have come into force on the 1st day of August, 1990 1990. In the Bengal Amusements Tax Act, 1922,— in section 3A,— (a) sub-section (1) shall be omitted; (b) the Explanation shall be omitted; in section 4A,— (a) in sub-section (1), the words "or the show tax" shall be omitted; (b) in sub-section (2), the words "or. the show tax" shall be id omitted; Short title and commencement. Amendment of Ben. Act V of 1922. Amendment of West Ben. Act VI of 1982. Repeal of West Ben. Act XVI of 1976. (Sections 3, 4.) in section 4B,— (a) in sub-section (1), the words "or the show tax" shall be omitted; (b) in sub-secRule TOC
1 · (1) This Act may be called the West Bengal Taxation Laws (Amending and Repealing) Act, 1990.
1990 · 1990.
1990 · d dihdidilbfhdf 1990 and ending on the date immediately before the date of publication of this Act in the Official Gazette, nothing in this sub-section shall preclude the State Government from collecting any tax recovered by a proprietor, as defined in the said Act, separately as tax under the said Act or render the State Government liable to refund any such tax already levied upon, or collected from, or paid by, such proprietor.
