In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules ):-

Amendments

In the said rules, -

(1) in CHAPTER V,

(a) omitted

(b) after rule 56, insert the following rule:-

56A. Exemption from tax on sale of non-tobacco bidi.

Where a dealer makes sales of non-tobacco bidi, such dealer may, for the purpose of determining his taxable of sales, deduct such sales under sub-clause (xi) of clause (a) of sub-clause (3) of section 17 from his gross turnover of sales;

Provided that the claim for such deduction shall not be allowed unless it is shown to the satisfaction of the appropriate assessing authority that the duty leviable under the Additional Duties of Exise (Goods of Special Importance) Act, 1957 (58 of 1957), has been paid of the non-tobacco bidi sold by such dealer,"

(2) in CHAPTER VI.-

(a) in the Table appended to rule 63A, omit the entries in column (2) and column (3) against the serial No. 7 in column (1);

(b) in rule 64A.-

(i) in the marginal note, omit the words, figures and letter "or section 22C";

(ii) for the words, figures and letters "under section 22B or under section 22C may be", substitute the words, figures and letter "under section 22B may be";

(3) in CHAPTER VII, after rule 65, insert the following rule:-

65A. Purchases of rice bran exempt from purchase tax.

A registered dealer liable to pay tax on his purchases under clause (a) of sub-section (1) of section 13 may, for the purpose of determining his taxable specified purchase price, deduct for his specified purchase price under clause (e) of sub-section (3) of section 20 that part of his specified purchase price which represents his purchases of rice bran for use directly in the manufacture of rice bran oil.";

(4) in CHAPTER XI.-

(a) in PART II, in rule 102, in sub-rule (2), in the third proviso, for the word, "Petro-chemical,", substitute the words and brackets "Petro-chemical (including downstream),";

(b) in PART III, in rule 115, in sub-rule (2), in the second proviso, for the words, "Petro-chemical,", substitute the words and brackets "Petro-chemical (including downstream),";

(c) in PART IV, in rule 128,-

(i) in sub-rule (2), in the third proviso, for the word, "Petro-chemical,", substitute the words and brackets "Petro-chemical (including downstream),";

(ii) after sub-rule (2) insert the following sub-rule:-

"(3) Notwithstanding anything containing in column (2) of the Table in sub-rule (2), a registered dealer shall be eligible to enjoy the benefit of remission of tax in respect of his newly set up industrial unit, being a hotel, located in the areas under the Kolkata Municipal Corporation included in Group A on account of sales of any goods manufactured in such unit and purchase of goods for use directly in the manufacture of such goods and the tax payable by such dealer may be remitted for the period specified in column (3), for an amount not exceeding the percentage of gross value of the fixed capital assets as specified in column (4) of the said Table, in respect of such unit, or seventy-five crore rupees, whichever is less,";

(d ) in CHAPTER V, in rule 137, in sub-rule (2), in the second proviso, for the word, "Petro-chemical,", substitute the words and brackets "Petro-chemical (including downstream),";

(5) in CHAPTER XII, in PART II, in rule 162,-

(a) after clause (f), insert the following clause:-

"(g) who is liable to pay turnover tax under section 18B shall furnish along with the return an Annexure TT, indicating therein the computation of tax payable under that section;";

(b) for the words, letter and brackets "or clause (f)", substitute te words, letters and brackets, "clause (f) or clause (g)";

(6) in CHAPTER XVII, in PART I, after rule 242, insert the following rule :-

243. Stay petition presentation and disposal thereof.

(1) If an appellant intends to pray for stay of recovery of the disputed amount of tax, penalty or interest arising out of an order appealed against, he shall make a stay petition containing, inter alia, substance of facts leading to an exact amount of tax, penalty or interest sought to be stayed and the exact amount of tax, penalty or interest disputed, payment of tax, penalty or interest before and after the said order the reasons in brief for seeking stay, and stay petition shall presented along with the memorandum of appeal under rule 240:

Provided that where a memorandum of appeal has been presented after coming into force of clause (12) of section 9 of the West Bengal Taxation Laws (Amendment) Act, 2004 (West Ben. Act VI of 2004) and before the 1st day of September, 2004, and no stay petition has been presented along with such appeal, a stay petition may be presented before the 1st day of November, 2004.

(2) Where a stay petition has been presented by an appellant under sub-rule (1) before the appellate authority and the appeal has been entertained, he shall, after giving such appellant a reasonable apportunity of being heard, dispose of such stay petition within one month from the date of presentation of such petition.

(3) The appellate authority may, in his discretion by an order in writing, stay realisation of the amount of tax, penalty or interest in part or whole, as the case may be, in dispute on such terms and conditions as he may deem fit and proper in the facts and circumstances of the case.

(4) If the realisation of the amount of tax, penalty or interest is stayed by the appelliate authority subject to payment of such amount of tax, penalty or interest, or furnishing security for securing the payment of the amount of tax, penalty or interest in dispute, as the case may be, specified in the order referred to in sub-rule (3), the appellant shall pay such amount of tax, penalty or interest or furnish such security, by the date specified in such order.

(5) Where an appellant fails to pay any amount of tax, penalty or interest in dispute which he is required to pay according to the order referred to in sub-rule (3) by the date specified therein or such other date as may be allowed by the appellate authority, such order staying realisation of the amount of tax, penalty or interest, as the case may be, shall stand automatically vacated after the expiry of the date specified in the order or such other date as may be allowed by the appellate authority.";

(7) in Form 25,-

(a) after SECTION F, insert the following section:-

SECTION FA

[Turnover tax payable under section 18B]

Turnover tax payable under section 18B (Vide Annexure TT) Rs. .....................";

(b) in SECTION H,-

(i) after serial No. 6 and the entries relating thereto, insert the following serial No. And the entries relating thereto:-

"6A. Turnover tax payable under section 18B (Vide Section FA) : Rs...............";

(ii) in the entries relating to serial No. 10. For the words, figures and letter "and under section 22B", substitute the words, figures and letters, "Section 22B and Section 22C";

(c) after ANNEXURE T, insert the following annexure:-

"THE WEST BENGAL SALES TAX RULES, 1995

ANNEXURE TT

Annexure to the return in Form 25 for the *year/quarter/month ending on the ........day of...........

[see rule 162(1)(g)]

Name of the dealer .......................................................................carrying on business under the trade name of .................................................................No. of dealer's certificate of registration under the West Bengal Sales Tax Act, 1994: ...........................................

1. Total turnover of resales for this return period : Rs. .........................

2. The part turnover of resales deductible-

(a) under section 18B(4)(a) : Rs....................

(b) under section 18B(4)(b) : Rs......................

Total [(a) + (b) ] : Rs...................

3. Turnover of resales on which turnover tas is payable

under section 18B(4)(1-2) : Rs...........

4. Turnover Tax payable : Rs..............

2. In this notification-

(a) sub-clause (a) of clause (1) shall be deemed to have come into force with effect from the 1st day of May, 2004;

(b) sub-clause (a), sub-clause (b), item (i) of sub-clause (c) and clause (d) of clause (4) shall be deemed to have come into force with effect from the 1st April, 1999;

(c) item (ii) of sub-clause (c) of clause (4) shall be deemed to have come into force with effect from the 22nd day of June, 1999;

(d) clause (6) shall be deemed to have come into force with effect from the 1st day of April, 2004;

(e) the remaining provisions, except clause (5) and clause (7), shall come into force from the 1st day of September, 2004.