WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 1987

Act No. 6 of 1987

30th June, 1987

An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Motor Spirit Sales Tax Act, 1974 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. WHEREAS it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), the West Bengal Motor Spirit Sales Tax Act, 1974 (West Ben. Act XI of 1974) and the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (West Ben. Act VI of 1982) for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:--

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S.1 Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Second Amendment) Act, 1987.

(2) It shall 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 Amendment of Ben. Act VI of 1941

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

(1) in section 5,--
- (a) in sub-section (1), in clause (aa), after the words "lottery tickets", the words "and bicycles and spare parts, accessories and component parts thereof" shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1987;
- (b) in sub-section (2), in clause (a), after sub-clause (vd), the following sub-clause shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1987:-- "(ve) sales of bicycles and spare parts, accessories and component parts thereof referred to in Schedule III, where he proves to the satisfaction of the Commissioner that such goods were purchased by him in West Bengal on or after the 1st day of June, 1987 from a registered dealer and furnishes in the prescribed manner a declaration containing prescribed particulars in the prescribed form obtainable in the prescribed manner and

S.3 Amendment of West Ben. Act IV of 1954

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

(1) in section 5, after sub-section (1a), the following sub-section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of June, 1987:-- "(1b) The provisions of sub-sections (2) and (3) of section 4AAAA shall apply in respect of a penalty imposed under sub-section (1a).";
(2) in section 16, in sub-section (1), after clause (a), the following clause shall be inserted:-- "(a1) contravenes the provisions of sub-section (4) of section 4AAA,".

S.4 Amendment of West Ben. Act XI of 1974

In the West Bengal Motor Spirit Sales Tax Act, 1974,--

(1) in section 4A, in sub-section (1), for the words "one per centum", the words "one and a half per centum" shall be substituted;
(2) in section 14, in sub-section (1), before clause (a), the following clause shall be inserted:-- "(1a) contravenes the provisions of sub-section (3) of section 4A; or".

S.5 Amendment of West Ben. Act VI of 1982

In the West Bengal Entertainment-cum-Amusement Tax Act, 1982, in section 4A, in sub-section (1), for the words "five hundred", the words "seven hundred and fifty" shall be substituted.