GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act IV of 1998 THE WEST BENGAL TAXA TION LAW… — The West Bengal Sales Tax Act, 1994

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act IV of 1998 THE WEST BENGAL TAXA TION LAWS (AMENDMENT) ACT, 1998. [Passed by the West Bengal Legislature. [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the Ist July, 1998.] [Ist July, 1998.] An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal,the Bengal Amusements TaxAct, 1922,the Bengal Agricultural Income-tax Act, 1944,the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976, the West Bengal Entertainment-cum-Amusement Tax Act, 1982, and the West Bengal Sales Tax Act, 1994. 2 of 1899. WHEREAS it is expedient to amend the Indian Stamp Act; 1899,in its Ben. Act of 1922. application to West Bengal, the Bengal Amusements Tax Act; 1922, the Ben. Act [V Bengal Agricultural Income-tax Act; 1944, the West Bengal Primary of [944 West Ben_ Education Act; 1973,the West Bengal Rural Employment and Production Act XLIII of Act; 1976, the West Bengal Entertainment-cum-Amusement Tax Act; 1973. West Ben_ 1982, and the West Bengal Sales Tax Act, 1994,for the purposes and in Act XIV of the manner hereinafter appearing; 1976. West Ben_ It is hereby enacted in the Forty-ninth Year of the Republic of India, Act VI of 1982. by the Legislature of West Bengal, as follows: West Ben. Act XLIX of 1994. 1. (1) This Act may be called the West Bengal Taxation Laws Short title and (Amendment) Act; 1998. commence- (2) Except as otherwise provided, it shall come into force on such ment. date, or shall be deemed to have come into force on such date not earlier than the first day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint; and different dates may be appointed for different prov

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act IV of 1998 THE WEST BENGAL TAXA TION LAWS (AMENDMENT) ACT, 1998.

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