GOVERNMENT OF WEST BENGAL

GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act VI of 1987 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT; 1987 . [Passed by the West Bengal Legislature:_ [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary; of the 3Oth June, 1987.] [30th June, 1987.] An Act to amend the Bengal Finance (Sales Tax) Act, 1941 the West Bengal Sales Tax Act, 1954, the West Bengal Mator Spirit Sales Tax Act, 1974 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. Ben- Act V[ ol1941 West Ben_ Act IV o/" 1954_ Wiest Ben_ Aei Xlot 1974+. WVest Ben_ Act V}ol 1982 WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act_ 1941 the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Acl_ 1974 and the West Bengal Entertainment-cum- Amusernent Tax Act; [982 for the purposes and in the manner hereinafter appcaring; It is hereby enacted in the Thirty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows: 1. (H) This Act may be called the Wesl Bengal Taxation Laws Short title (Second Amendment) Act; 1987. and conunence- ment (2) It shall come into force on such date 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 Finance (Sales Tax Act, 1941,- Anendment of Ben: Act VIof 194]_ (1) in section 5, (a) in sub-section ( [), in clause (aa) , after the words "lottery tickets" the words "and bicycles and spare parts accessories and component parts thereof" shall be inserted and shall bc deemed to have been inserted with effect from the Ist day of June 1987; 97 The West Bengal Taxation Law's (Second Amendment) Act, 1987. [West Ben: Act (Section 2._ (b) in sub-section (2

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