Ben. Act VI of 1941. West Ben. Act IV of 1954. West Ben. Act XI of 1974. West Ben. Act VI of 1982.

Ben. Act VI of 1941. West Ben. Act IV of 1954. West Ben. Act XI of 1974. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act VI of 1987 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1987. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th June, 1987.] [30th June, 1987.] An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Act, 1974 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Act. 1974 and the West Bengal Entertainment-cumAmusement Tax Act, 1982 for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:- ( I) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1987. It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act. In the Bengal Finance (Sales Tax) Act, 1941,— in section 5,— (a) in sub-section (1), in clause (aa), after the words "lottery tickets", the words "and bicycles and spare parts, accessories and component parts thereof' shall be inserted and shall he deemed to have been inserted with effect from the 1st day of June, 1987; Short title and conunencemerit. Amendment of Ben. Act VI of 1941. (Section 2.) (b) in sub-section (2), in clause (a), after sub-clause (vd), the following sub-clause shall be inserted and

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