WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1971

Act No. 20 of 1971

14th December, 1971

An Act further to amend the Bengal Amusements Tax Act, 1922, the Bengal Motor Vehicles Tax Act, 1932, the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax, Act, 1954, and the Indian Stamp Act, 1899 in its application to the Stale of West Bengal. In exercise of the powers conferred by section 3 of the West Bengal State Legislature (Delegation of Powers) Act, 1971 (31 of 1971), the President is pleased to enact as follows:-

S.1 Short Title and Commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1971.

(2) This section shall come into force at once; and the remaining sections shall come, into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different sections.

S.2 Amendment of Bengal Act V of 1922

In the Bengal Amusements Tax Act, 1922,--

• (1) in section 3, after sub-section (i), the following subsections shall be inserted, namely:--
  "(1a) Where any entertainments tax is leviable under this Act, there shall be charged, levied and paid to the State Government, in addition to such entertainments tax, a surcharge at the rate of ten paise on each payment for admission to any entertainment.
  (1b) Where any such entertainments tax is collected by means of a stamp issued by the State Government for the purpose of revenue, the surcharge shall be collected separately by a separately impressed, embossed, engraved or adhesive stamp, issued by the State Government denoting that the proper surcharge has been paid.
  (1c) Where the entertainments tax is collected otherwise than by means of a stamp, the surcharge shall be separately collected in the same way in which the entertainments tax is collected.
  (1d) References to entertainments tax in sub-section (3b) of s
  
  

S.3 Amendment of Bengal Act I of 1932

In the Schedule to the Bengal Motor Vehicles Tax Act, 1932,--

• (a) under the sub-heading "A. Vehicles for carrying passengers not plying for hire", to item I, the following provisos shall be added, namely:--
  "Provided that there shall be a surcharge per annum of ten per cent, of the amount payable under clause (a) or clause (b) or clause (c) above:
  Provided further that if an omnibus is fitted with solid tyres, there shall be, in addition to the surcharge payable under the first proviso, a surcharge per annum of twenty-five per cent, of the amount payable under clause (a) or clause {b) or clause (c) above, as the case may be, for such omnibus.";
  
• (b) under the sub-heading "D. Tractors not used solely for agricultural purposes", for the proviso, the following provisos shall be substituted, namely:--
  "Provided that there shall be a surcharge per annum of ten per cent, of the amount payable under clause (a) or clause (b) or clause (c) or clause (d) or c
  

S.4 Amendment of Bengal Act VI of 1941

In the Bengal Finance (Sales Tax) Act, 1941,--

• (1) after section 6, the following section shall be inserted, namely:--
  "6A. Surcharge.-
  (1) Every dealer shall be liable to pay, in addition to the tax payable by him under this Act, a surcharge at the rate of two per centum of the total amount of tax payable by him:
  Provided that the aggregate of the tax and the surcharge payable under this Act, shall not exceed in respect of goods declared to be of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act, 1956 (74 of 1956), the rate fixed by section 15 of that Act.
  (2) All the provisions of this Act relating to the payment, assessment", collection, recovery and refund of the surcharge shall apply, so far as may be, to the payment, assessment, collection, recovery and refund of the surcharge.";
  
• (2) in section 20, for the Explanation, the following Explanation shall be substituted, namely:--
  "Explanation.
  

S.5 Amendment of West Bengal Act IV of 1954

In the West Bengal Sales Tax Act, 1954, after section 4, the following section shall be inserted, namely:--

"4A. Liability to pay surcharge.-
(1) There shall be paid by every dealer, in addition to the tax payable by him under this Act, a surcharge at the rate of two per centum of the total amount of tax payable by him:
Provided that the aggregate of the tax and the surcharge payable under this Act, shall not exceed in respect of goods declared to be of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act, 1956 (74 of 1956), the rate fixed by section 15 of that Act.
(2) All the provisions of this Act relating to the payment, assessment, collection, recovery and refund of the tax shall apply, so far as may be, to the payment, assessment, collection, recovery and refund of the surcharge.".

S.6 Amendment of Act 2 of 1899

• (1) The Indian Stamp Act, 1899, shall, in its application to the State of West Bengal, be amended in the manner hereinafter provided.
• (2) In the Indian Stamp Act, 1899, after section 3A, the following section shall be inserted, namely:--
  "3AA. Instruments chargeable with additional duty.-
  (1) Every instrument chargeable with duty under the first proviso to section 3, read with Schedule IA, shall, in addition to such duty, be chargeable with a duty of ten paise.
  (2) The additional duty with which any instrument is chargeable under sub-section (i) shall be paid and such payment shall be indicated on such instrument by means of adhesive stamp bearing the inscription "refugee relief", whether with or without any other design, picture or inscription.
  (3) Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the additional duties chargeable under sub-section (1) in respect of the instrument