West Ben. Act XLIX of 1994.

notifications · 1994 · West Bengal

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Parent: The West Bengal Sales Tax Act, 1994 (ecbd2ef429495b8c46663a691b1c78058dc8232f)

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West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVI of 1999 THE WEST BENGAL SALES TAX (AMENDMENT) ACT, 1999. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, , , of the 13th December, 1999.] [13th December, 1999.] An Act to amend the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend the West Bengal Sales Tax Act, 1994, for the purposes arid in the manner hereinafter appearing; It is hereby enacted in the Fiftieth Year of the Republic of India, by the Legislature of West Bengal, as follows:- 1. (1) This Act may be called the West Bengal Sales Tax (Amendment) Act, 1999. (2) It shall be deemed to have come into force on the 1st day of November, 1999. In sub-section (1) of section 13 of the West Bengal Sales Tax Act, 1994 (hereinafter referred to as the principal Act),— in clause (a), the words and figures "and goods specified in Schedule IV" shall be omitted with effect from the 1st day of November, 1999; in clause (c), the words and figures "and goods specified in Schedule IV" shall be omitted with effect from the 1st day of November, 1999. In section 18 of the principal Act, in sub-section (1), for the words ", other than those", the words ", including a sale" shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999. In section 20 of the principal Act, in sub-section (2),— in clause (a),— (a) the words, letter and brackets ", or clause (c)," shall be omitted, and Short title d an connnencement. Amendment of section 13 of West Ben. Act XLIX of 1994. Amendment of section 18. Amendment of section 20. Insertion of new Chapter IVA. (Section 5.) (b) the word "and" shall be omitted, wi

Rule TOC

1 · (1) This Act may be called the West Bengal Sales Tax (Amendment) Act, 1999.

29A · For carrying out the purposes of section 68, section 72, and section 73, every transporter, carrier or transporting agent operating his transport business in West

6 · After section 46 of the principal Act, the following section shall be inserted:—

46A · (1) Notwithstanding anything contained in sub-section (1) of section 45 or sub-section (1) of section 45A, returns furnished in accordance with the provisions of sub-section (4) of section 30 by a registered dealer having a gross turnover of sales, or gross contractual transfer price, or an aggregate of gross turnover of sales and gross contractual transfer price, in a year below three crore rupees in respect of the year or years comprising the period or periods commencing on and from the day immediately following the latest year or part of a year comprising the period or periods for which assessment under sub-section (1) of section 45 has been made and ending on or before the 30th day of June, 1999 (hereinafter referred to as the eligible period) shall be accepted as correct and complete, and all assessments in respect of such eligible period shall, subject to the provisions of sub-section (2), be deemed to have been made under sub-section (1) of section 45 on the 31st day of December, 1999:

7 · After section 62 of the principal Act, the following section shall be inserted with effect from the 1st day of November, 1999:—

62A · (1) Notwithstanding anything contained in any other law for the time being in force, any transporter, carrier or transporting agent, to whom the provisions of section 29A apply, shall maintain, in the prescribed form, proper account of taxable goods transported by him into, or outside, or within, West Bengal on account of any person, casual trader or dealer, beign a consignee or consignor, as the case may be, and shall, on demand by the Commissioner, furnish such information to the Commissioner as may be required by the Commissioner in relation to transport of such goods by such transporter,

26 · of 1881.

10 · (1) The West Bengal Sales Tax (Amendment) Ordinance, 1999, is hereby repealed.