BENGAL FINANCE (SALES TAX) (AMENDMENT) ACT, 1973

Act No. 30 of 1973

29th May, 1973

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 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 Bengal Finance (Sales Tax) (Amendment) Act, 1973.

(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 14 of Ben. Act VI of 1941

To sub-section (4) of section 14 of the Bengal Finance (Sales Tax) Act, 1941 (hereinafter referred to as the said Act), the following Explanation shall be added, namely:-

"Explanation.-The Commissioner may, while entering and searching any place of business of any dealer or any other place referred to in this sub-section, break open any door or window, or any almirah, safe or container in which he has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers or documents of his business.".

S.3 Substitution of new section for section 22

For section 22 of the said Act, the following section shall be substituted, namely:-

'Offences and penalties.

22. (1) Whoever-

• (a) contravenes the provisions of section 4B; or
• (b) carries on business as a dealer without furnishing the security demanded under sub-section (4a) of section 7; or
• (c) sells notified goods in contravention of sub-section (1) of section 7A; or
• (d) fails to furnish the security demanded under sub-section (5) of section 7A; or
• (e) submits a false return; or
• (f) fails, when required so to do under section 13, to keep prescribed accounts or records of sales; or
• (g) refuses to comply with any requirement made of him under sub-section (1) of section 14; or
• (h) neglects to furnish any information required by section 16;

shall be punishable with simple imprisonment which may extend to six months or with fine or with both and when the offence is a continuing one,

S.4 Amendment of section 23

In sub-section (1) of section 23 of the said Act, for the words, letters, figures and brackets "any of the clauses other than clause (a), clause (6), clause (c), clause (cc), clause (d) or clause (g) of sub-section (1) of section 22", the words, letters, figures and brackets "any of the clauses other than clause (a), clause (b), clause (c), clause (d) and clause (e) of sub-section (1), and sub-sections (2) (3), (4), (5), (6) and (8), of section 22" shall be substituted.