BENGAL FINANCE (SALES TAX) (AMENDMENT) ACT, 1957

Act No. 19 of 1957

26th December, 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 Eighth 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, 1957.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

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),-

• (1) in sub-section (1), for the words "three quarters of an anna" the words "five naye paise" shall be substituted; and
• (2) in sub-clause (i) of clause (b) of sub-section (2), for the words "three quarters of an anna" the words "five naye paise" shall be substituted.

S.3 Amendment of section 27

In section 27 of the said Act,-

• (1) in clause (b) of sub-section (1), the words "except in so far as Parliament may by law otherwise provide" shall be omitted; and
• (2) sub-section, (2) shall be omitted.

S.4 Amendment of the Schedule

In the Schedule to the said Act, in item 29, the words "and which has a flashing point below 76 degrees Fahrenheit" shall be omitted.