GOVERNMENT OF WEST BENGAL LEGISLATTIVE DEPARTMENT

GOVERNMENT OF WEST BENGAL LEGISLATTIVE DEPARTMENT West Bengal Act of 1987 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT; 1987. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary; of the 30th May, 1987.] [30th May; 1987.] An Act to amend the Bengal Finance Sales Tax) Act, 1941 the Bengal Raw Jute Tuxation Act, [941, the West Bengal Sales Tax Act; [954, the West Bengal Primary Education Act 1973 , the West Bengal Rural Employment and Production Act, [976 and the West Bengal Entertainment-cun- Amusement Tax Act, 1982. Ien, Act V[ cf 1941 . Ben. Act XI of [941 West Ben_ Act HV of 1954, WVeest Ben_ Act XLIL ol 6973 West Ben_ AcXIV of 1976 , WeSI Fc). Act Vi ot |982_ WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act. 1941, the Bengal Raw Jute Taxation Act, 1941, the West Bengal Sales Tax Act; 1954,the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act; 1976 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982, for the purposes and in Ile manner hereinafler appearing; It is hereby enacted in the Thirty-eighth 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 Short title ad (Amendment) Act; 1987_ comHence - mment. (2) It shall come into force on such date as the State Government may, by notificalion in the Official Gazetle, appoint and different dates may be appointed for different provisions of this Act 2. In the Bengal Finance (Sales Tax) Act; 1941, Ainerdrnent of Ben. Acl (1) in section 2, for clause (c), the following clause shall be VI of 1941. substituted and shall be deemed always to have been subslituted: (c) sdealer' means any person who carrie

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