West Ben. Act V of 1922. Ben. Act VI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. act XLIII of 1973. West Ben. Act XIV

notifications · 1982 · West Bengal

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Parent: The West Bengal Entertainment-cumamusement Tax Act, 1982 (a55735d140a4457b745ae5873f1cd0c283821131)

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West Ben. Act V of 1922. Ben. Act VI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. act XLIII of 1973. West Ben. Act XIV of 1976. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XV of 1983 THE WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1983. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 23rd September, 1983.] [23rd September, 1983.] An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, 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-cumAmusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income Tax Act, 1944, 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-cumAmusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-fourth 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, 1983. This section shall come into force at once; clause (1) and clause (10) of section 4 of this Act shall be deemed to have come into force on the 1st day of April, 1983; and the remaining provisions of this Act shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint and differe

Rule TOC

9 · shall be re-numbered as sub-section (1) of that section and after sub-section (1) as so re-numbered, the following sub-section shall be added:—

10A · (1) Where a registered or certified by dealer. dealer furnishes a return referred to in section 10 in respect of any period by the prescribed date or thereafter, but fails to make full payment of tax payable in respect of such period by such prescribed date, he shall pay a simple interest at the rate of two percentum for each English calendar month of default from the first day of such month next following the prescribed date up to the month preceding the month of full payment of such tax or up to the month prior to the month of assessment under section 11 in respect of such period, whichever is earlier, upon so much of the amount of tax payable by him according to such return as remains unpaid at the commencement of each such month:

6A · Where a person who is not a dealer registerd under this Act imports into West Bengal any notified commodity, the prescribed authority may, for good or sufficient reasons, demand from him a reasonable security in such form and subject to such conditions as may be prescribed."; "Security from a person not being a registered dealer.

12A · the amount of tax payable is reduced, the interest payable under sub-section (3) shall be determined or redetermined on the basis of such reduced amount and the excess interest paid, if any, shall be refunded.

4B · Where tax is payable under section 4A by a holder of a video cassette recorder set or a video cassette player set for public performance or exhibition referred to in that section, no entertainment tax, surcharge or additional surcharge shall be leviable or payable under the Bengal Amusements Tax Act, 1922 in respect of such performance or exhibition.";