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West Act IV of 1944. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994.

162bd47fd85c94406544d0ac8cadffd2f85bc829 · 1994 · West Bengal

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

Text

West Act IV of 1944. West Ben. Act VI of 1979. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. West Ben. Act XLIX of 1994. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XI of 1995 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1995. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 21st August, 1995.] [21st August, 1995.] An Act to amend the Bengal Agricultural Income-tax Act, 1944, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994 and the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend the Bengal Agricultural Incometax Act, 1944, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994 and the West Bengal Sales Tax Act, 1994; It is hereby enacted in the Forty-sixth Year of the Republic of India, by the Legislature of West Bengal, as follows:— (1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1995. (2) It shall come into force on such date, or shall be deemed to have come inot force on such date not earlier than the 1st day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. Short title and commencement. In the Bengal Agricultural Income -tax Act, 1944, — of Ben. Act (1) in section 2, for clause (2a), the following clause shall be IV of 1944. substituted:— Amendment of Ben. Act IV '(2a) "Appellate Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994;'; (Section 2.

Rule TOC

3 · In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, in the Schedule, for serial No. 8 in column (1) and the entries relating thereto in column (2) and column (3), the following serial No. and entries shall be substituted in column (1), column (2) and column (3) respectively:—
150 · per annum.
300 · per annum.
600 · per annum.
900 · per annum.
900 · per annum.".
74 · of 1956.
39 · 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:—
44 · Notwithstanding anything contained in section 40, section 41, section 42 or section 43 or the rules made thereunder, where the State Government considers it necessary so to do in the public interest, it may, after due consideration of (i) size of investment in the industrial unit, (ii) special nature of the (i ii) employment potentiality, (iv) down-stream effect of the industry,