WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1983

Act No. 15 of 1983

23rd September, 1983

An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922), the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), the Bengal Agricultural Income-tax Act, 1944 (Ben. Act IV of 1944), the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), the West Bengal Primary Education Act, 1973 (West Ben. Act XLIII of 1973), the West Bengal Rural Employment and Production Act, 1976 (West Ban. Act XIV of 1976) and the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (West Ben. Act VI of

S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1983.

(2) This section shall come into force at once; clause (1) and clause (10) of section 4 of this Act shall be deemed to have come into force on the 1st day of April, 1983; and the remaining provisions of this Act 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 provisions of this Act.

S.2 Amendment of Ben. Act of 1922

In the Bengal Amusements Tax Act, 1922,--

• (1) in section 4, in clause (a), for the words "has been paid," the words "has been paid, in which case the proprietor in relation to any cinematograph exhibition shall furnish a return for such period, in such manner and by such date as may be prescribed by rules made under this Act," shall be substituted;
• (2) in section 7,--
  • (a) in sub-section (2), for the words "entertainments tax," the words "entertainments tax, surcharge or additional surcharge," shall be substituted;
  • (b) after sub-section (2), the following sub-section shall be inserted : -- "(2a) Where a proprietor in relation to a cinematograph exhibition allows admission to any person with a ticket referred to in clause (a) of section 4, which is not duly stamped in accordance with the provisions of this Act, the proprietor shall be liable for payment to the extent of the amount of entertainments tax, surcharge or additional surch
    

S.3 Amendment of Ben. Act VI of 1941

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

• (1) in section 2.--
  • (a) in clause (g), for the words ", including a transfer of property in goods involved in the execution of a contract, but does not", the following words shall be substituted and shall be deemed always to have been substituted: -- "and includes-- (i) any transfer of property in goods involved in the execution of a contract, and (ii) any supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration, and such supply of any goods shall be deemed to be a sale of those goods by the person making the supply and a purchase of those goods by the person to whom such supply is made, but does not";
• (2) in section 4,--
  • (a) in sub-section (
    

S.4 Amendment of Ben. Act IV of 1944

In the Bengal Agricultural Income-tax Act, 1944,--

• (1) in section 3,--
  • (a) for the proviso to sub-section (1), the following provisos shall be substituted: -- "Provided that if the total world income of the previous year of any individual or Hindu undivided family consists of agricultural income as well as other income, agricultural income lax shall be chargeable under sub-section (1) on such part of the agricultural income as exceeds ten thousand rupees at the highest rate which would have been chargeable if the total world income were the agricultural income : Provided further that in such cases increase in the quantum of tax in view of the application of the highest rate shall not exceed fifty per centum of the amount by which the total world income exceeds the agricultural income.";
  • (b) in sub-section (2), in clause (a), for the words "three thousand rupees", the words "ten thousand rupees" shall he substituted;

S.5 Amendment of West Ben. Act IV of 1964

In the West Bengal Sales Tax Act, 1954,---

• (1) after section 6, the following section shall be inserted: --

  6A. "Security from a person not being registered dealer. Where a person who is not a dealer registered under this Act imports into West Bengal any notified commodity, the prescribed authority may, for good or sufficient reasons, demand from him a reasonable security in such form and subject to such conditions as may be prescribed.";

• (2) after section 8, the following sections shall be inserted : --

  8A. "Interest payable by a dealer

  (1) Where a registered dealer submits a return referred to in section 8 in respect of any period by the prescribed date or thereafter, but fails to make full payment of tax payable in respect of such period by the prescribed date, he shall pay a simple interest at the rate of two per centum for each English calendar month of default from the first day of such month next
  

  S.6 Amendment of West Ben. Act XLIII of 1973

  In the West Bengal Primary Education Act, 1973, in section 78, in sub-section (2),--

  • (i) in clause (b), for the words "rupees two on each tonne of coal", the words "two per centum of the value of coal" shall be substituted;
  • (ii) after clause (c), the following Explanation shall be added:--

    'Explanation.-- For the purpose of clause (b) the expression "value of coal" shall mean,-- (i) in the case of despatches of coal as a result of sale thereof, the prices charged by the owner of a coal mine for such coal, but excluding any sum separately charged as tax, cess, duty, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed, or (ii) in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such coal if they were despatched as a result of sale thereof, but excluding any sum separately chargeable as tax, cess,
    

    S.7 Amendment of West Ben. Act XIV of 1976

    In the West Bengal Rural Employment and Production Act, 1976, in section 4, in sub-section (2),--

    • (i) in clause (b), for the words "rupees fifteen on each tonne of coal", the words "fifteen per centum of the value of coal" shall be substituted;
    • (ii) after clause (c), the following Explanation shall be added:--

      'Explanation.-- For the purpose of clause (b), the expression "value of coal" shall mean-- (i) in the case of despatches of coal as a result of sale thereof, the prices charged by the owner of a coal mine for such coal, but excluding any sum separately charged as tax, cess, duty;, fee or royalty for payment of such sum to Government or a local body, or any other sum as may be prescribed, or (ii) in the case of despatches, other than those referred to in item (i), the prices chargeable by the owner of a coal mine for such, coal if they were despatched as a result of sale thereof, but excluding any sum separately c
      

      S.8 Amendment of West Ben. Act VI of 1982

      In the West Bengal Entertainment-cum-Amusement Tax Act, 1982,--

      • (1) in the long title, for the words "entertainment-cum-amusement tax on and from the holders of television sets", the words "luxury-cum-entertainment and amusement tax on and from, the holders of television sets, video cassette recorder sets and video cassette player sets" shall be substituted;
      • (2) in the preamble, for the words "entertainment-cum-amusement tax on and from the holders of television sets", the words "luxury-cum-entertainment and amusement tax on and from the holders of television sets, video cassette recorder sets and video cassette player sets" shall be substituted;
      • (3) in section 2,--
        • (a) after clause (a), the following clauses shall be inserted: -- '(aa) "holder of a video cassette player set" means a person who owns a video cassette player set and includes a person, who is, for the time being, found in possession of such set, but does not include