Roop's Law Assist
Waitlist

Ben. Act VI of 1941. Ben. Act XI of 1941. Westl3en. Act IV of 1954. West Ben. Act X12111 of 1973. West Ben. Act XI V of 1976. West Ben. Act

9c6528d428b2ffc3b2fd8ec87add76fc6393f37a · 1982 · West Bengal

Download PDFParent ActBack to Subordinates
Parent: The West Bengal Entertainment-cumamusement Tax Act, 1982 (a55735d140a4457b745ae5873f1cd0c283821131)

Text

Ben. Act VI of 1941. Ben. Act XI of 1941. Westl3en. Act IV of 1954. West Ben. Act X12111 of 1973. West Ben. Act XI V of 1976. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act V 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 lute 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. 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 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 (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 he appointed for different provisions of this Act. In the Bengal Finance (Sales Tax) Act, 1941,— ( I ) in section 2, for clause (c), the following clause shall be substituted and shall be deemed always to have been substituted:— `(c) "dealer" means any person who carries on the business of selling goods in West Bengal or of purcha

Rule TOC

100 · plus rate of tax:
4 · (3) In this Act, the expression "taxable turnover", in the case of a dealer who is liable to pay tax under section 4A, means that part of his gross turnover in respect of the notified goods during any period which remains after deducting therefrom—
100 · plus rate of tax:
74 · of 1956.
13 · shall be renumbered as sub-section (I) of that section and after sub-section (1) as so renumbered, the following sub-section shall be inserted:—
7 · I . Household articles made of brass and bell metal.
8D · In calculating the interest payable of tax in respect of which such interest is to be calculated shall be rounded off to the nearest multiple of one hundred rupees and for this purpose, where such amount contains a part of one hundred rupees, if such part is fifty rupees or more, it shall be increased to one hundred rupees and if such part is less than fifty rupees, it shall be ignored. ";
194 · y
1954 ·
100 · plus rate of tax:
74 · of 1956
74 · of 1956.
12B · (1) If the prescribed authority in the course of any proceedings under this Act, is satisfied that any dealer—
7 · In the West Bengal Entertainment-cum-Amusement Tax Act, 1982, in section 4A, for sub-section (3), the following sub-section shall be substituted:—