WEST BENGAL SALES TAX (AMENDMENT) ACT, 1955

Act No. 10 of 1955

01st April, 1955

An Act to amend the West Bengal Sales Tax Act, 1954. Whereas it is expedient to amend the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Sixth Year of the Republic of India, by the Legislature of West Bengal, as follows:--

Read full Act

S.1 Short Title

This Act may be called the West Bengal Sales Tax (Amendment) Act, 1955.

S.2 Amendment of Section 10 of West Ben. Act IV of 1964

To sub-section (2) of section 10 of the West Bengal Sales Tax Act, 1954 (hereinafter referred to as the said Act), the following proviso shall be added, namely:--

"Provided that when security for proper payment of tax has been furnished by the dealer in pursuance of a demand under clause (c) of sub-section (4) of section 5, the prescribed authority may realize any such amount of tax or penalty as aforesaid or any part thereof by ordering forfeiture of the whole or any part of such security.".

S.3 Amendment of Section 16

After clause (a) of sub-section (i) of section 16 of the said Act, the following clause shall be inserted, namely:--

"(aa) carries on business as a dealer without furnishing the security demanded under clause (c) of subsection (4) of section 5,".

S.4 Amendment of Section 17

In sub-section (1) of section 17 of the said Act, for the words "double the amount of tax payable or a sum of rupees two thousand," the words "a sum not exceeding double the amount of tax payable or a sum not exceeding two thousand rupees," shall be substituted.

S.5 Amendment of Section 23

In clause (ii) of the proviso to section 23 of the said Act, for the words "or processing" the words ", processing or packing" shall be substituted.