WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2005

Act No. 13 of 2005

08th August, 2005

An Act to amend the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976, the West Bengal Sales Tax Act, 1994, the West Bengal State Tax on Consumption or Use of Goods Act, 2001 and the West Bengal Value Added Tax Act, 2003 Whereas it is expedient to amend the West Bengal Primary Education Act, 1973 (West Ben. Act XLIII of 1973), the West Bengal Rural Employment and Production Act, 1976 (West Ben. Act XIV of 1976), the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the West Bengal State Tax on Consumption or Use of Goods Act, 2001 (West Ben. Act XV of 2001) and the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-sixth 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 West Bengal Taxation Laws (Amendment) Act, 2005.
• (2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have 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 West Ben. Act XLIII of 1973

In the West Bengal Primary Education Act, 1973, after section 70, the following section shall be inserted:--

70A. "Crediting of proceeds of cess, penalty and interest to Primary School Council Fund. Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under section 78, section 78A, section 78B and section 78BB shall first be credited to the Consolidated Fund of West Bengal, and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the Primary School Council Fund from time to time, after deducting therefrom the expenses of recovery, for being utilised exclusively for the purposes of the Act.".

S.3 Amendment of West Ben. Act XIV of 1976

In the West Bengal Rural Employment and Production Act, 1976, after section 5, the following section shall be inserted:--

5A. "Crediting of proceeds of cess, penalty and interest to West Bengal Rural Employment and Production Fund. Notwithstanding anything contained in any other provision of this Act, the proceeds of the cess, penalty and interest, levied and recovered under section 4 other than clause (a) of sub-section (2) of that section, section 4A and section 4AA shall first be credited to the Consolidated Fund of West Bengal and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds of the cess, penalty and interest to the West Bengal Rural Employment and Production Fund, after deducting therefrom the expenses of collection for being utilised exclusively for the purposes of the Act.".

S.4 Amendment of West Ben. Act XLIX of 1994

In the West Bengal Sales Tax Act, 1994, in section 17,--

• (1) in sub-section (2),--
  • (a) clause (fc) shall be deemed to have been omitted with effect from the 1st day of January, 2005;
  • (b) for clause (fd), the following clause shall be substituted:-- "(fd) (i) fifteen per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected during the period from the 1st day of September, 2004 to the 31st day of December, 2004 by Canteen Stores Department of the Government of India or the Regimental or Unit-run Canteen attached to the military units in West Bengal to the members of the Defence Forces of India; (ii) twenty per centum of such part of his taxable turnover of sales as represents sales of foreign liquor specified in serial No. 2 of Schedule VIII effected on and from the 1st day of January, 2005 by Canteen Stores Department of the Government of India or the R
    

S.5 Amendment of West Ben. Act XV of 2001

In the West Bengal State Tax on Consumption or Use of Goods Act, 2001,--

• (1) in section 2,--
  • (a) in sub-section (1), in clause (g), for the words and figures "or under the Central Sales Tax Act, 1956 (74 of 1956)", the words and figures "or under the Central Sales Tax Act, 1956, or under the West Bengal Value Added Tax Act, 2003 *(West Ben. Act XXXVII of 2003)" shall be substituted
  • (b) in sub-section (2), after the words and figures "the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994)", the words and figures "or in the West Bengal Value Added Tax Act, 2003" shall be inserted
• (2) in section 4, for the words, letter and brackets "and clause (c)", the words, letters and brackets "and clause (ba)" shall be substituted;
• (3) in section 10, in clause (c), after the words and figures "the West Bengal Sales Tax Act, 1994", the words and figures "or the West Bengal Value Added Tax Act, 2003," shall be inser
  

S.6 Amendment of West Ben. Act XXXVII of 2003

In the West Bengal Value Added Tax Act, 2003--

• (1) in section 2,--
  • (a) in clause (2), for the words "the West Bengal Commercial Taxes Appellate and Revisional Board", the words "the West Bengal Sales Tax Appellate and Revisional Board" shall be substituted;
  • (b) for clause (6), the following clause shall be substituted:-- '(6) "Capital goods" means such goods meant for use in the manufacture or for execution of works contract in West Bengal, and such other goods as are required by a reseller to keep the goods in saleable condition or to effect the sale properly in West Bengal;';
  • (c) in clause (15), in item (a), the word "newspaper," shall be omitted;
• (2) in section 8, in sub-section (2), for the word and figure "section 3", the word and figure "section 6" shall be substituted;
• (3) in section 10, in sub-section (3), in clause (b), for the words "different taxable quantum may be prescribed for different
  

S.7 Repeal and saving

• (1) The West Bengal Taxation Laws (Amendment) Ordinance, 2005 (West Ben. Ord. IV of 2005), is hereby repealed
• (2) Notwithstanding such repeal, anything done or any action taken under the West Bengal State Tax on Consumption or Use of Goods Act, 2001 (West Ben. Act XV of 2001) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), as amended by the said Ordinance shall be deemed to have been validly done or taken under the said Acts as amended by this Act