Ben. Act V of 1922. Ben. Act X of 1935. Ben. Act VI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. Act XXI of 1972. West

notifications · 1982 · West Bengal

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

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Ben. Act V of 1922. Ben. Act X of 1935. Ben. Act VI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act VI of 1982. GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act V of 1985 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1985. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 31st March, 1985.] [31st March, 1985.] An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, 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 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, 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 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-sixth 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 (Amendment) Act, 1985. (2) This section shall come into force at once; section 3 of this Act shall be deemed to have come into force on the 1st day of April, 198

Rule TOC

1 · (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1985.

20 · per centum of such value,

4B · shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be added:—

74 · of 1956.

14B · shall be renumbered as sub-section (1) of that section and—

38 · of 1949.

5 · In the Bengal Agricultural Income-tax Act, 1944, in section 22, in clause (c) of sub-section (2), for the words and figures "Registered Accountant enrolled on the Register of Accountants maintained by the Central Government under the Auditors Certificate Rules, 1932:", the following words, brackets and figures shall be substituted:-

6 · shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be inserted:—

9A · (1) Notwithstanding anything deemed to be made in contained in section 9 and notwithstanding the certain cases. delegation under sub-section (3) of section 3 of the powers under section 9 to any person appointed under section 3, the prescribed authority may, by a general order published in the Official Gazette, declare, subject to such restrictions and conditions as may be prescribed, that assessments for such period or periods in respect of such classes of dealers shall be deemed to have been made by the person to whom the power for making such assessments is delegated as per returns submitted on such date, subject to fulfilment of such conditions, if any, by such dealers, as may be specified in such order.

9 · In the West Bengal Entertainment-cum-Amusement Tax Act,

2 · 1982,—

4 · of 1939.