THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1975.

West Bengal Act VII of 1975

1st April, 1975

An Act to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954. WHEREAS it is expedient to amend the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-sixth Year of the Republic of India, by the Legislature of West Bengal, as follows:—

Read full Act

S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1975.

(2) 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.

S.2 Amendment of West Ben. Act XXI of 1972.

West Ben. Act XXI of 1972.

In the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, in section 4, for the words "rupees one hundred and fifty", the words "rupees two hundred" shall be substituted.

S.3 Amendment of Ben. Act VI of 1941.

West Ben. Act VI of 1941.

(1) in section 4, in sub-section (5),—

• (i) in clause (a), the words "or manufactures or produces any goods for sale," shall be omitted;
• (ii) after clause (a), the following clause shall be inserted, namely:— "(aa) in relation to any dealer who manufactures or produces any goods for sale, 15,000 rupees; or";

(2) in section 5, in sub-section (1),—

• (i) after clause (aa), the following clause shall be inserted, namely:— "(aaa) one per centum of such part of his taxable turnover as represents sales to a dealer registered under the West Bengal Sales Tax Act, 1954, of goods, required for use by him directly in manufacturing, processing or packing in West Bengal of notified commodities under that Act and specified in his certificate of registration: Provided that the provisions of this clause shall not apply to any sale referred to therein unless the dealer selling the goods furnishes a declaration duly fille
  

S.4 Amendment of West Ben. Act IV of 1954.

West Ben. Act IV of 1954.

(1) in section 21, in sub-section (2), after clause (d), the following clause shall be added, namely:— "(e) the form of declaration referred to in the proviso to section 23A, the particulars to be contained in such declaration and the manner in which such form shall be furnished.";

(2) in section 23, in the proviso, clause (ii) shall be omitted;

(3) after section 23, the following section shall be inserted, namely:— "23A. Notwithstanding anything contained in this Act, sales to a dealer registered under the Bengal Finance (Sales Tax) Act, 1941, required for use by him directly in manufacturing, processing or packing in West Bengal of notified commodities under the Bengal Finance (Sales Tax) Act, 1941, at the rate specified in clause (aaa) of sub-section (1) of section 5 of that Act: Provided that the provision of this section shall not apply to any sale referred to therein unless the dealer selling the goods furnishes a declaration dul