WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2002

WEST BENGAL ACT IX OF 2002

(Passed by the West Bengal Legislature)

(Assent of the Governor was first published in the Kolkata Gazette Extraordinary, of the 24th July, 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, and the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing ;

It is hereby enacted in the Fifty-third Year of the Republic of India, by the Legislature of West Bengal, as follows :-

1. Short title and commencement - (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2002.

(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, not earlier than the 1st day of August, 2001, as the State Government may, be notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

3. Amendment of West Ben. Act XLIX of 1994 – In the West Bengal Sales Tax Act, 1994, –

(1) in section 2, for clause (35), the following shall be substituted :-

(35) "tax" means the tax payable under this Act, and includes surcharge payable under section 16, additional surcharge payable under section 16A, and additional sales tax payable under section 18A;';

(2) after section 16, the following section shall be inserted:

16A. "Incidence of additional surcharge on tax".

Every dealer liable to pay surcharge under section 16 shall, in addition to the surcharge payable by him, by liable to pay an additional surcharge at the rate of five per centum of the total amount of tax payable by him under section 17 and section 21;

Provided that notwithstanding any surcharge payable under section 16, no additional surcharge shall be payable by a dealer on the tax payable on that part of his taxable turnover of sales as represents –

(a) sales referred to in sub-section (2) of section 17 ;

(b) sales of such goods or such class of goods as the State Government may, by notification, specify ;

Provided further that the aggregate of the amount of tax, surcharge and additional surcharge payable by any dealer on the sales of goods referred to in section 14 of the Central Sales Tax Act, 1956, shall not exceed the rate of tax specified in section 15 of that Act.";

(3) section 18B shall be deemed to have been omitted with effect from the 1st day of April, 2002;

(4) in Schedule I, in the entry in column (2) against serial No. 95 in column (1), for the entry against item (xiii), the following entry shall be deemed to have been substituted with effect from the 1st day of February, 2000:-

" Doxorubicin Hydrochloride;"

(5) in Schedule IV, in Part A, after serial no. 140 in column (1) and the entry relating thereto in column (2), the following serial no. in column (1) and entry relating thereto in column (2) shall be inserted :-

"140A. Computerised attendance recording system".