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The West Bengal Sales Tax - Notifications
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THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2003.

West Bengal Act XI of 2003 (Relevant Extract)

[Passed by the West Bengal Legislature.]

[Assent of the Government was the first published in the Kolkata Gazette, Extraordinary, of the 31st July, 2003.]

An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Building Tax Act, 1996, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999.

Whereas it is expedient to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Building Tax Act, 1996, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, for the purposes and in the manner hereinafter appearing;

It is hereby enacted in the Fifty-fourth 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, 2003.

(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.

6. Amendment of West Ben. Act XLIX of 1994. - In the West Bengal Sales Tax Act, 1994,-

(1) in section 2,-

    (a) In clause (35), after the word, figures and letter "section 16A,", the words, figures and letter "turnover tax payable under section 16B," shall be inserted;

    (b) In clause (40), in sub-clause (c), after the word, figures and letter "section 16A", the words, figures and letter "and the amounts charged as turnover tax payable under section 16B" shall be inserted;

(2) After section 16A, the following section shall be inserted:-

"16B. Liability to pay turnover tax.

(1) Every dealer who has incurred liability to pay tax under section 9, or section 10, shall be liable to pay a turnover tax, at the rate specified in column (3) of Schedule VIIIB against goods specified in column (2) of that Schedule, on the turnover of sales of such goods in West Bengal except such part of turnover-

    (a) as represents sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export out of, the territory of India within the meaning of section 5 of that Act;

    (b) as represents such other sales as may be prescribed.

(2) The dealer liable to pay turnover tax under sub-section (1) shall, notwithstanding anything to the contrary contained in section 39, section 40, section 41, section 42, or section 43, make payment of the turnover tax in the manner referred to in section 30.";

(3) After section 43A, the following section shall be inserted:-

"43B. Option to make payment of deferred tax at discounted rate.

Notwithstanding anything contained elsewhere in this Act, any dealer eligible under section 40, or section 42 or section 43, to defer the tax payable according to his returns referred to under sub-section (2) of section 30 or the tax due from him according to a notice issued under section 47, shall have an option to make payment before the expiry of the period for which he is eligible to defer the payment of such tax on the basis of a discount formula, and in such manner, as may be prescribed.";

(4) After Chapter X, the following Chapter shall be inserted:-

CHAPTER XA

Voluntary disclosure

90B. Voluntary disclosure.

(1) Notwithstanding anything contained to the contrary elsewhere in this Act, where any person or dealer (hereinafter referred to as the declarant in this section), makes a declaration to the Commissioner, on or before the 30th day of September, 2003, in respect of any turnover of sales or purchases of goods relating to any return period-

    (a) for which he has failed to submit a return under section 30, or

    (b) which he has failed to disclose in any return submitted under section 30, or

    (c) which has escaped assessment by reason of omission or failure on the part of the declarant to submit a return under section 30 or to disclose fully and truly all material facts and particulars relating to such turnover of sales or purchases or otherwise,

such turnover of sales or purchases or particulars of such turnover of sales or purchases shall not be taken into account for the purposes of imposition of penalty under section 76 or prosecution under section 88.

Explanation- For the removal of doubts, it is explained that the declaration under this section may be made, where the books of accounts, registers or documents, including computerized or electronic accounts maintained on any computer or electronic media, of the declarant have been seized or any allegation of evasion of tax by the declarant is being investigated into under this Act.

(2) The declaration referred to in sub-section (1) shall be made in such from and in scuh manner as may be prescribed and before making the declaration, the declarant shall pay-

    (a) the tax payable according to the declaration, and

    (b) a composition fee at the rate of five per centum of the tax referred to in clause (a), in lieu of interest payable under section 31 or penalty leviable under section 76.

(3) A copy of the declaration made under sub-section (1), along with the enclosures thereto, shall be, submitted by the declarant to the appropriate assessing authority within seven days from making of the application under that sub-section, and the information contained therein shall be taken into account by the authorities under this Act for the purposes of assessment under section 45 or section 46, or reopening under sub-section (2) or sub-section (4) of section 46A of the assessment deemed to have been made under sub-section (1) of section 45 or appeal under section 79 or revision under section 80, section 81 or section 82, or review under section 83.

(4) Where the Commissioner is satisfied about the correctness of the declaration made under this section, he shall grant, in the prescribed manner, a certificate to the declarant setting forth therein the particulars of turnover of sales or purchases, the period to which such particulars relate and the amount of tax and composition fee paid according to the declaration.

(5) The immunity provided under sub-section (1) shall not be available to the declarant if-

    (a) the certificate referred to in sub-section (1) has not been issued to the declarant; or

    (b) the certificate referred to in sub-section (4) is obtained by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars; or

    (c) it is found that the particulars of turnover of sales or purchases furnished in the declaration are not correct or complete; or

    (d) the penalty has already been imposed under section 76, or sanction has already been accorded for prosecution under section 88, in respect of the turnover of sales or purchases.

(6) All particulars contained in a declaration referred to in sub-section (1) shall be treated as confidential in the public interest and no court or authority shall be entitled to require any Government servant to produce before it such particulars or any part thereof, or to give evidence before it in respect thereof:

Provided that nothing in this sub-section shall apply to disclosure of any of the particulars contained in the particulars contained in the declaration for any of the purposes as referred to in any of the clauses of sub-section (3) of section 93.

(7) The declarant shall not be entitled to apply for reopening of any assessment or re-assessment made, or to claim any set off or relief in any appeal, revision, review or other proceeding in relation to any assessment or re-assessment, in view of the making of the declaration under this section.

(8) Any declaration made under sub-section (1) shall not be recalled, withdrawn or materially changed after submission before the Commissioner and the amount of tax and composition fee paid while making the declaration under sub-section (1), shall not be refundable under any circumstances,";

(5) in Schedule IV,-

    (a) in Part A, after serial No. 223 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and the entry relating thereto in column (2) shall be inserted :-

    223A. Boulder, ballast and stone chips.
    223B. Sand.
    223C. Electronic device used in any addressable system including set top box.";

    (b) in Part B, after serial No. 6 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:-

      "7. Mineral turpentine oil.";

(6) in Schedule VIIIA, -

    (a) the entries in column (2), sub-column (a) and sub-column (b) of column (3), and column (4), against serial No. 19 in column (1), shall be omitted.

    (b) the entries in column (2), sub-column (a) and sub-column (b) of column (3), and column (4), against serial No. 20 in column (1), shall be omitted.

(7) After schedule VIIIA, the following Schedule shall be inserted :-

"SCHEDULE VIIIB

[See section 16B.]

Good on which and the rate at which turnover tax shall be payable under section 16B.

Sl. No. Description of goods Rate of tax
(1) (2) (3)
1. Cement Three
2. Cream, paste or ointment as specified in item (i) in column (2) against serial No. 24 in column (1) of Part A of Schedule IV. Three
3. Baby powder as specified in item (ii) in column (2) against serial No. 24 in column (1) of Part A of Schedule IV. Three
4. Perfumes, depilatories, cosmetics, toilet articles and preparations (whether medicated or not) including hair cream, hair dye, hair tonic, hair conditioner and hair lotion as specified in column (2) against serial No. 54 in column (1) of Part A of Schedule IV. Three
5. Television set. Three.".