WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1968

Act No. 06 of 1968

An Act further to amend the Bengal Amusements Act, 1922, the Bengal Electricity Duty Act, 1935, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954 and the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962.

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S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1968.

(2) Section 8 shall come into force at once; clauses (3), (9) and (10) of section 2, section 3, clause (1), item (ii) of sub-clause (a) and items (iii)(c)(i) and (iii)(c)(iii) of sub-clause (b) of clause (2), and clauses (6), (7), (9) and (11) of section 4 and sections 6 and 7 shall be deemed to have come into force on the 16th day of November, 1967; clauses (1), (2), (4), (5), (6), (7) and (8) of section 2 shall be deemed to have come into force on the 11th day of March, 1968; 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 such provisions.

S.2 Amendment of Bengal Act V of 1922

In the Bengal Amusements Tax Act, 1922-

(1) in the long title, and in the preamble, for the words "a tax", the word "taxes" shall be substituted;
(2) in section 2, the word "and" at the end of clause (8) shall be omitted, and after clause (8) as so amended, the following clause shall be inserted, namely:-
'(8a) "show tax" means a tax levied under section 3A; and';
(3) in section 3, for sub-section (3a), the following sub-section shall be substituted, namely:-
"(3a) The rate of entertainments tax in the case of payments for admission to any cinematograph exhibition shall be as follows, namely:-"

Where the payment excluding the amount of the tax-	Rate
(i) is twenty paise or more but is not more than fifty paise-	twenty-five per centum of such payment rounded off, if it is not a multiple of five paise, to the next higher multiple of five paise,
(ii) is more

S.3 Amendment of Bengal Act X of 1935

In the Bengal Electricity Duty Act, 1935-

(1) in the First Schedule,-
(a) for article (1) of Part A, the following article shall be substituted, namely:-
'(1) In respect of all premises not falling under article (2)-
(a) when the net charge of the licensee for the supply of energy for the purposes of lights or fans or both is less than 25 paise for each unit of energy consumed as follows, namely:-
in the case of a consumer whose consumption of energy during the month to which the calculation of duty relates,-
(i) does not exceed twenty-five units-Nil;
(ii) exceeds twenty-five units but does not exceed sixty units-3 paise for each unit of energy consumed;
(iii) exceeds sixty units-9 paise for each unit of energy consumed,
(b) in other cases-3 paise for each unit of energy consumed.
Explanation.-In this article, the expression "net charge" means the amount of charge that remains after deduction from the charge of the licensee for the s

S.4 Amendment of Bengal Act VI of 1941

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

(1) in section 2, before clause (a), the following clause shall be and shall always be deemed to have been inserted, namely:-
(1a) "business" includes-
(i) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with the motive to make profit and whether or not any profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with, or ancillary or incidental to, such trade, commerce, manufacture, adventure or concern;
(2) in section 5,-
(a) in sub-section (1),-
(i) after clause (b), the following clause shall be inserted, namely:-
"(bb) two per centum of such part of his taxable turnover as represents-
(i) sales to a registered dealer of goods, other than gold, of the class or classes specified in

S.5 Amendment of Bengal Act IV of 1944

In the Bengal Agricultural Income-tax Act, 1944, for the existing Schedule, the following Schedule shall be substituted, namely: -

S.6 Amendment of West Bengal Act IV of 1954

In the West Bengal Sales Tax Act, 1954, in sub-section (3) of section 19, for clause (a), the following clause shall be substituted, namely:-

"(a) of any of the particulars referred to in sub-section (1)-
(i) for the purpose of a prosecution under the Indian Penal Code (45 of 1860) in respect of any such return, accounts, registers, vouchers, documents, information or evidence, or for the purpose of a prosecution under this Act, or
(ii) to an officer of the Central Government or the State Government for the audit of receipts and refunds of the tax imposed under this Act, or".

S.7 Amendment of West Bengal Act XX of 1962

In the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962, in sub-section (2) of section 20, for clause (a), the following clause shall be substituted, namely:-

"(a) of any particulars referred to in sub-section (1)-
(i) for the purpose of a prosecution under the Indian Penal Code (45 of 1860) in respect of such particulars or for the purpose of a prosecution under this Act, or
(ii) to an officer of the Central Government or the State Government for the audit of receipts and refunds of the tax imposed under this Act; or".

S.8 Repeal and savings

(1) The West Bengal Taxation Laws (Amendment) Second Ordinance, 1968 (West Bengal Ordinance V of 1968), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken (including any order made, proceeding commenced, obligation or liability incurred), or deemed to have been done or taken, under the Bengal Amusements Tax Act, 1922 (Bengal Act V of 1922), or the Bengal Electricity Duty Act, 1935 (Bengal Act X of 1935), or the Bengal Finance (Sales-tax) Act, 1941(Bengal Act VI of 1941) or the Bengal Agricultural Income-tax Act, 1944(Bengal Act IV of 1944) or the West Bengal Sales-tax Act, 1954 (West Bengal Act IV of 1954) or the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (West Bengal Act XX of 1962) as amended by the said Ordinance shall continue to be in force and shall be deemed to have been done, taken, made, commenced or incurred, as the case may be, under the said Bengal, Amusements Tax Act or the Bengal Electricity Duty Act or the