Ben. Act V of 1922. Ben. Act VI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. Act V of 1972. West Ben. Act XXI of 1972.

10 · or sub-section (3) of section 11, the tax payable by a registered dealer under this Act according to his statements referred to in sub-section (3) or return referred to in sub-section (3a) of section 10 or the tax due from him according to a notice issued under sub-section (3) of section 11 shall, subject to the other provisions of this section or the rules made thereunder, be deferred,—

74 · of 1956.

8I · (1) Where a registered dealer period. manufactures any notified commodity, other than such notified commodity as may be prescribed, in a new industrial unit established by him, or in an existing industrial unit expanded by him, in such area in West Bengal as may be prescribed, the tax payable under this Act by a registered dealer according to his return referred to in sub-section (1), or statement referred to in sub-section (2), of section 8 in respect of such notified commodity in such unit shall, subject to such conditions and restrictions as the State Government may, by notification published in the Official Gazette, specify, be remitted or continue to be remitted until the amount or the aggregate of amounts of such tax exceeds the limit of such percentage of the gross value of the fixed capital assets as on the date of first commercial production in such new unit or expanded portion of such existing unit not exceeding ninety per centum of such gross value as may be specified in such notification or thirty-five crore rupees, whichever is less, and different percentages of such gross value may be specified for new industrial units or expansion by existing industrial units having regard to the location of such units in different areas:

74 · of 1956.

74 · of 1956.

7 · In the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972,—

3 · shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be inserted:—

4D · In calculating the interest payable under section 4B or section 4C, the amount of tax in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and for this purpose where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to one hundred rupees and, if such part is less than fifty rupees, it shall be ignored.";

9 · In the West Bengal Rural Employment and Production Act, 1976,—

10 · In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, in section 7, after sub-section (5), the following sub-sections shall be added:—

6 · shall be omitted and shall be deemed always to have been omitted; (3)

8A · (1) If the Commissioner or any person appointed under sub-section (2) of section 4 is satisfied that any owner—

12 · In the West Bengal Entertainment-cum-Amusement Tax Act, 1982,—