WEST BENGAL TAXATION LAWS (SECOND AMENDMENT) ACT, 2001

Act No. 23 of 2001

01st January, 2002

An Act to amend the West Bengal Luxury Tax Act, 1994 and the West Bengal Sales Tax Act, 1994. Whereas it is expedient to amend the West Bengal Luxury Tax Act, 1994 (West Ben. Act XV of 1994), and the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fifty-second 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 (Second Amendment) Act, 2001.

(2) This section and section 4 shall come into force at once, and the remaining provisions of this Act shall be deemed to have come into force on the 19th day of September, 2001.

S.2 Amendment of West Ben. Act XV of 1994

In the West Bengal Luxury Tax Act, 1994, in the Schedule,--

• (1) in the entry relating to serial No. 12, for the words "manufactured or made in India", the words "not manufactured or made in India" shall be substituted;
• (2) in the entry relating to serial No. 15, for the words "manufactured or made in India", the words "not manufactured or made in India" shall be substituted;
• (3) in the entry relating to serial No. 19, for the words "manufactured or made in India", the words "not manufactured or made in India" shall be substituted;
• (4) in the entry relating to serial No. 25,--
  • (a) in item (xx), in the entry relating thereto, the word "and" shall be omitted,
  • (b) in item (xxi), in the entry relating thereto, for the words "and parts thereof.", the words "and parts thereof;" shall be substituted,
  • (c) after item (xxi) and the entry relating thereto, the following items and the entries relating thereto shall b
    

S.3 Amendment of West Ben. Act XLIX of 1994

In the West Bengal Sales Tax Act, 1994,--

• (1) in Schedule I, serial No. 15 in column (1) and the entries relating thereto in column (2) shall be omitted;
• (2) in Schedule IV, in Part A, after serial No. 86 in column (1) and the entries relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-- "86A. Cotton yarn in hank and cotton hosiery yarn.".

S.4 Repeal and saving

(1) The West Bengal Taxation Laws (Amendment) Ordinance, 2001 (West Ben. Ord. I of 2001), is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the West Bengal Luxury Tax Act, 1994 (West Ben. Act XV of 1994), or the West Bengal Sales Tax Act,. 1994 (West Ben. Act XLIX of 1994), as amended by the said Ordinance, shall be deemed to have been validly done or taken under the West Bengal Luxury Tax Act, 1994, or the West Bengal Sales Tax Act, 1994, as the case may be, as amended by this Act.