BENGAL FINANCE (SALES TAX) (AMENDMENT) ACT, 1967

Act No. 05 of 1967

13th April, 1967

An Act to amend the Bengal Finance (Sales Tax) Act, 1941. Whereas it is expedient to amend the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941) for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Eighteenth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title and commencement

• (1) This Act may be called the Bengal Finance (Sales Tax) (Amendment) Act, 1967.
• (2) It shall be deemed to have come into force on the 1st day of July, 1966.

S.2 Amendment of section 5 of Ben. Act VI of 1941

In section 5 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act),-

• (a) in clause (c) of sub-section (1), for the words "two per centum", the words "three per centum" shall be substituted;
• (b) in sub-clause (iii) of clause (b) of sub-section (2),-
  • (i) for the words "two per centum of the balance", the words "two and three-fourths per centum of the balance" shall be substituted;
  • (ii) for the words "two per centum of the turnover", the words "three per centum of the turnover" shall be substituted.

S.3 Repeal and savings

• (1) The Bengal Finance (Sales Tax) (Amendment) Second Ordinance, 1966 (West Ben. Ord. XIV of 1966), is hereby repealed.
• (2) Notwithstanding such repeal, any rule or order made or deemed to have been made, notification issued or deemed to have been issued, proceeding commenced or deemed to have been commenced, obligation, liability or penalty incurred or deemed to have been incurred, thing done or deemed to have been done, or action taken or deemed to have been taken under the said Act as amended by the Bengal Finance (Sales Tax) (Amendment) Second Ordinance, 1966, shall continue to be in force and shall be deemed to have been validly made, issued, commenced, incurred, done or taken, as the case may be, under the said Act as amended by this Act.