WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2003

Act No. 11 of 2003

31st July, 2003

An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Building Tax Act, 1996, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999. WHEREAS it is expedient to amend the Indian Stamp Act, 1899 (2 of 1899), in its application to West Bengal, the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922), the Bengal Electricity Duty Act, 1935 (Ben. Act X of 1935), the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. Act VI of 1979), the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the West Bengal Building Tax Act, 1996 (West Ben. Act XIX of 1996), and the West Bengal Sales Tax (

Read full Act

S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2003.

(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, 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 Application and amendment of Act 2 of 1899

(1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act), shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.

(2) In Schedule 1A to the principal Act, in article 23, in the column under the heading "Proper Stamp-duty",--

• (a) in clause (a), for the words "six per centum", the words "eight per centum" shall be substituted;
• (b) in clause (c), for the words "five per centum", the words "six per centum" shall be substituted.

S.3 Amendment of Ben. Act V of 1922

In the Bengal Amusements Tax Act, 1922,--

• (1) in section 2, for clause (5a), the following clause shall be substituted:--
  '(5a) "multiplex theatre complex" means a film-theatre-cum-cultural centre which provides not less than three theatres in such complex,--
  • (i) with a minimum sitting capacity of 1000 in the city of Kolkata, where the Commissioner of Police is the licensing authority under the West Bengal Cinemas (Regulation) Act, 1954 (West Ben. Act XXXIX of 1954), or
  • (ii) with a minimum sitting capacity of 800 in an area, where the District Magistrate is the licensing authority under the West Bengal Cinemas (Regulation) Act, 1954,
  and includes such other multi-entertainment activities and facilities, as the State Government may, by notification in the Official Gazette, specify;';
  
• (2) in section 3, sub-section (3aa) shall be omitted;
• (3) for clause (a) of section 8C, the following clause shall
  

S.4 Amendment of Ben. Act X of 1935

In the Bengal Electricity Duty Act, 1935, in the Second Schedule,--

• (a) after exemption (14), the following exemption shall be added:--
  (15) an industrial unit set up in any Special Economic Zone, save in respect of premises used for residential purposes, from the date of first commercial production.;
  
• (b) after Explanation (6), the following Explanation shall be added:--
  Explanation (7).--For the purposes of exemption (15), the expression Special Economic Zone means a geographical area notified as such by the Government..
  

S.5 Amendment of West Ben. Act VI of 1979

In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979--

• (1) in section 8, for sub-section (2), the following sub-section shall be deemed to have been substituted with effect from the 1st day of April, 2003:--
  (2) The amount of tax due from any person who stands enrolled before the commencement of any year shall be paid by him before the 30th day of September of that year:

  Provided that subject to such conditions and restrictions as may be prescribed, an enrolled person shall not be required to make payment of tax in terms of his certificate of enrolment in respect of the year or years, during which he is not temporarily engaged in any profession, trade or calling in West Bengal.;

• (2) in the Schedule,--
  • (a) in the entry in column (2) against serial No. 3 in column (1), for the words Chief agents,, the words Postal agents under the National Small Savings Scheme or Chief agents, shall be dee
    

S.CHAPTER XA Voluntary disclosure

S.90B Voluntary disclosure

(1) Notwithstanding anything contained to the contrary elsewhere in this Act, where any person or dealer (hereinafter referred to as the declarant in this section), makes a declaration to the Commissioner, on or before the 30th day of September, 2003, in respect of any turnover of sales or purchases of goods relating to any return period--

• (a) for which he has failed to submit a return under section 30, or
• (b) which he has failed to disclose in any return submitted under section 30, or
• (c) which has escaped assessment by reason of omission or failure on the part of the declarant to submit a return under section 30 or to disclose fully and truly all material facts and particulars relating to such turnover of sales or purchases or otherwise, such turnover of sales or purchases or particulars of such turnover of sales or purchases shall not be taken into account for the purposes of imposition of penalty under section 76 or prosecution under section
  

S.6 Amendment of West Ben. Act XLIX of 1994

• (5) in Schedule IV--
  • (a) in Part A, after serial No. 223 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and the entry relating thereto in column (2) shall be inserted:--
    • 223A. Boulder, ballast and stone chips.
    • 223B. Sand.
    • 223C. Electronic device used in any addressable system including set top box.
  • (b) in Part B, after serial No. 6 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:--
    • 7. Mineral turpentine oil.
• (6) in Schedule VIIIA,--
  • (a) the entries in column (2), sub-column (a) and sub-column (b) of column (3), and column (4), against serial No. 19 in column (1), shall be omitted;
  • (b) the entries in column (2), sub-column (a) and sub-column (
    

S.7 Amendment of West Ben. Act XIX of 1996

In the West Bengal Building Tax Act, 1996, in section 4, for the words five per centum, the words ten per centum shall be substituted.

S.8 Amendment of West Ben. Act IV of 1999

In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,--

• (1) in section 2, in sub-section (1), in clause (a), for the words, figures and letters the 31st day of March, 2001,, the words, figures and letters the 31st day of March, 2003, shall be substituted;
• (2) in section 4, in sub-section (1),--
  • (a) for the words, figures and letters the 31st day of March, 2001,, the words, figures and letters the 31st day of March, 2003, shall be substituted;
  • (b) the following proviso shall be added:--
    Provided that an applicant shall not be eligible to make an application for settlement of dispute under this Act after the 31st day of December, 2003, for any period for which the appeal or revision has been presented on or before the 31st day of March. 2003.;
    
• (3) in section 4A, in sub-section (1),--
  • (a) for the words, figures and letters the 31st day of March, 2001,, the words, figures and let