WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2002

Act No. 09 of 2002

24th July, 2002

An Act to amend the West Bengal Luxury Tax Act, 1994 and the West Bengal Sales Tax Act, 1994. Whereas it is expedient to amend the West Bengal Luxury Tax Act, 1994 (West Ben. Act XV of 1994), and the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-third Year of the Republic of India, by the Legislature of West Bengal, as follows:--

S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2002.

(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date, not earlier than the 1st day of August, 2001, 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 XV of 1994

In the West Bengal Luxury Tax Act, 1994, in the Schedule,--

• (1) in the entry relating to serial No. 9, the words "manufactured or made in India" shall be omitted;
• (2) in the entry relating to serial No. 10, the words "manufactured or made in India" shall be omitted;
• (3) in the entry relating to serial No. 11, the words "manufactured or made in India" shall be omitted;
• (4) in the entry relating to serial No. 12, the words "not manufactured or made in India" shall be omitted;
• (5) in the entry relating to serial No. 15, the words "not manufactured or made in India" shall be omitted;
• (6) in the entry relating to serial No. 19, the words "not manufactured or made in India" shall be omitted;
• (7) in the entry relating to serial No. 20, the words "manufactured or made in India" shall be omitted;
• (8) in the entry relating to serial No. 21, the words "manufactured or made in India" shall be omitted;
• (9) seri
  

S.3 Amendment of West Ben. Act XLIX of 1994

In the West Bengal Sales Tax Act, 1994,--

• (1) in section 2, for clause (35), the following clause shall be substituted:--
  '(35) "tax" means the tax payable under this Act, and includes surcharge payable under section 16, additional surcharge payable under section 16A, and additional sales tax payable under section 18A;';
  
• (2) after section 16, the following section shall be inserted:--

  "16A. Incidence of additional surcharge on tax.

  Every dealer liable to pay surcharge under section 16 shall, in addition to the surcharge payable by him, be liable to pay an additional surcharge at the rate of five per centum of the total amount of tax payable by him under section 17 and section 21:

  Provided that notwithstanding any surcharge payable under section 16, no additional surcharge shall be payable by a dealer on the tax payable on that part of his taxable turnover of sales as represents--

  • (a) sales referred to in sub-sectio