GOVERNMENT OF WEST BENGAL

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XXIII of 1997 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1997. [Passed by the West Bengal Legislature:] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 28th November; 1997.] [28th November, 1997.] An Act to amend the West Bengal Entertainments and Luxuries Hotels and Restaurants) Tax Act, 1972, the West Bengal State Tax on Professions; Trades, Callings and Employments Act; 1979, the West Bengal Luxury Tax Act, 1994,andthe West Bengal Sales Tax Act, 1994. West Ben_ Act XXI of 1972 West Ben_ Act VI of 1979_ West Ben_ Act XV of 1994. West Ben_ Act XLIX of 1994. WHEREAS it is expedient to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, 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,for the purposes and in the manner hereinafter appearing; Itis hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows: 1. (1) This Act may be called the West Bengal Taxation Laws Short title (Amendment) Act; 1997. and commence- ment. (2) This section and section 6 shall come into force at once; section 2, section 4 and sub-clause (b) of clause (4) of section 5 shall be deemed to have come into force on the ]8th day- of September;, 1997; clause (1), and clause (3) , of section 5 shall come into force and shall be deemed to have come into force on the Ist day of May, 1995; clause (2) of section 5 shall be deemed to have come into force on the lst day of May, 1997; and section 3 and sub-clause (a) of clause (4) of section 5 shall come into force on the ISth day of December; 1

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