WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 1973

Act No. 08 of 1973

19th March, 1973

An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Motor Vehicles Tax Act, 1932, the Bengal Finance (Sales Tax) Act, 1941 and the West Bengal Sales Tax Act, 1954, and the Indian Stamp Act, 1899, in its application to West Bengal. Whereas it is expedient to amend the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922), the Bengal Motor Vehicles Tax Act, 1932 (Ben. Act I of 1932), the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), and the West Bengal Sales Tax Act, 1954(West Ben. Act IV of 1954), and the Indian Stamp Act, 1899 (2 of 1899.), in its application to West Bengal, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Twenty-fourth 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 (Amendment) Act, 1973.

(2) It shall come into force immediately on the cesser of operation of the West Bengal Taxation Laws (Amendment) Act, 1971(President's Act 20 of 1971) and the West Bengal Taxation Laws (Amendment) Act, 1972 ( President's Act 2 of 1972).

S.2 Amendment of Ben. Act V of 1922

In the Bengal Amusements Tax Act, 1922,-

• (1) in section 3, after sub-section (1), the following sub-sections shall be inserted, namely:-
  "(1a) Where any entertainments tax is leviable under this Act, there shall be charged, levied and paid to the State Government, in addition to such entertainments tax, a surcharge at the rate of ten paise on each payment for admission to any entertainment.
  (1b) Where any such entertainments tax is collected by means of a stamp issued by the State Government for the purpose of revenue, the surcharge shall be collected separately by a separately impressed, embossed, engraved or adhesive stamp, issued by the State Government denoting that the proper surcharge has been paid.
  (1c) Where the entertainments tax is collected otherwise than by means of a stamp, the surcharge shall be separately collected in the same way in which the entertainments tax is collected.
  (1d) References to entertainments tax in sub-section (3b) of se
  
  

S.3 Amendment of Ben. Act I of 1932

In the Schedule to the Bengal Motor Vehicles Tax Act, 1932,-

• (a) under the sub-heading "A. Vehicles for carrying passengers not plying for hire",-
  • (i) to item I, the following proviso shall be added, namely:-
    "Provided that there shall be a surcharge per annum of 10 per cent. of the amount payable under clause (1) or clause (2) or clause (3) or clause (4) or clause (5) or clause (6) above.";
    
  • (ii) in item II, for the proviso, the following provisos shall be substituted, namely:-
    "Provided that there shall be a surcharge per annum of 10 per cent. of the amount payable under clause (a) or clause (b) or clause (c) above:
    Provided further that if an omnibus is fitted with solid tyres, there shall be, in addition to the surcharge payable under the first proviso, a surcharge per annum of 25 per cent. of the amount payable under clause (a) or clause (b) or clause (c) above, as the case may be, for such omnibus.";
• (
  

S.4 Amendment of Ben. Act VI of 1941

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

• (1) after section 6, the following section shall be inserted, namely:-
  6A. "Surcharge.
  (1) Every dealer shall be liable to pay, in addition to the tax payable by him under this Act, a surcharge at the rate of 2 per centum of the total amount of tax payable by him:
  Provided that the aggregate of the tax and the surcharge payable under this Act, shall not exceed in respect of goods declared to be of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act, 1956 (74 of 1956.), the rate fixed by section 15 of that Act.
  (2) All the provisions of this Act relating to the payment, assessment, collection, recovery and refund of the tax shall apply, so far as may be, to the payment, assessment, collection, recovery and refund of the surcharge.";
  
• (2) in section 20, for the Explanation, the following Explanation shall be substituted, namely:-
  'Explanation.-In this sect
  

S.5 Amendment of West Ben. Act IV of 1954

In the West Bengal Sales Tax Act, 1954, after section 4, the following section shall be inserted, namely:-

4A. "Liability to pay surcharge
(1) There shall be paid by every dealer, in addition to the tax payable by him under this Act, a surcharge at the rate of 2 per centum of the total amount of tax payable by him:
Provided that the aggregate of the tax and the surcharge payable under this Act, shall not exceed in respect of goods declared to be of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act, 1956 (74 of 1956.), the rate fixed by section 15 of that Act.
(2) All the provisions of this Act relating to the payment, assessment, collection, recovery and refund of the tax shall apply, so far as may be, to the payment, assessment, collection, recovery and refund of the surcharge.".

S.6 Amendment of Act 2 of 1899

• (1) The Indian Stamp Act, 1899, shall, in its application to West Bengal, be amended in the manner hereinafter provided.
• (2) In the Indian Stamp Act, 1899, after section 3A, the following section shall be inserted, namely:-
  3AA. 'Instruments chargeable with additional duty.
  (1) Every instrument chargeable with duty under the first proviso to section 3, read with Schedule IA, shall, in addition to such duty, be chargeable with a duty of ten paise.
  (2) The additional duty with which any instrument is chargeable under sub-section (1) shall be paid and such payment shall be indicated on such instrument by means of an additional stamp of 10 paise denomination bearing the inscription "surcharge", whether with or without any other design, picture or inscription.
  (3) Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the additional duties chargeable under sub-section (1) in respect of the
  
  

S.7 Validation

Anything done or any action taken or any tax or surcharge levied or collected or any additional duty charged under-

• (a) the Bengal Amusements Tax Act, 1922 (Ben. Act V of 1922), during the period commencing on the 17th day of January, 1972, or
• (b) the Bengal Motor Vehicles Tax Act, 1932 (Ben. Act I of 1932), during the period commencing on the 1st day of April, 1972, or
• (c) the Bengal Finance (Sales Tax) Act, 1941 (Ben. Act VI of 1941), during the period commencing on the 1st day of February, 1972, or
• (d) the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954), during the period commencing on the 1st day of February, 1972, or
• (e) the Indian Stamp Act, 1899 (2 of 1899.), during the period commencing on the 17th day of January, 1972,

and ending on the day immediately preceding the date of coming into force of this Act, shall be deemed to have been done, taken, levied, collected or charged under the corresponding pr