The following Act of the West Bengal Legislature, having been assented to by the . Governor, is hereby published for general information:-
West Bengal Act II of 2010
EXTRACT OF THE WEST BENGAL FINANCE ACT, 2010.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first Published in the Kolkata Gazette, Extraordinary, of the 31st March. 20 I0.]
An Act to amend the Bengal Amusements Tax Act, 1922, the West Bengal State Tax on Professions, Trades. Callings and Employments Act, 1979. the West Bengal Entertainment-cum-Amusement Tax Act. 1982, the West Bengal Sales Tax Act. 1994, and the West Bengal Value Added Tax Act, 2003.
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922(Ben. Act V of 1922.), the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (West Ben. Act VI of 1979.), the West Bengal Entertainment-cum-Amusement Tax Act, 1982 (West Ben. Act VI of 1982.), the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994.), and the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003.), for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Sixty-first 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 Finance Act, 2010.
(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.
5. Amendment of West. Ben. Act XLIX of 1994
In the West Bengal Sales Tax Act, 1994,-
(1) in section 8B,-
(a) in sub-section (1), after clause (a), the following clause shall be inserted:-
"(aa) in the case of any pending case referred to in clause (aa) of Explanation to sub-section (2), within one hundred and twenty days from the date of coming into force of the clause (aa) of Explanation to sub-section (2) or subject to the satisfaction of the Chairman, within such further time as may be allowed by him; or";
(b) in sub-section (2), in the Explanation,-
(i) after clause (a), the following clause shall be inserted:-
"(aa) any appeal under section 79, or a revision under section 80, section 81 or section 82, or an appeal or revision under the Central Sales Tax Act, 1956 made in accordance with the provision of this Act, other than appeal or revision referred to in clause (a), against an order of assessment passed on or before the 30th day of June, 2007, pending till the date of coming into force of this clause and where the subject-matter of appeal or revision is the imposition of additional amount of tax on certain sales or purchases or contractual transfer price, as evident from records seized under the provisions of the Act, which the dealer has not disclosed in the books of account and records maintained by him;";
(ii) in clause (e), for the word "Reconstruction.", the word Reconstruction;" shall be substituted;
(iii) after clause (e), the following clause shall be inserted:-
"(f) a notice of demand has been served to a dealer on or before the 31st day of March, 2007, for realization of penalty imposed under section 76 where the dealer has removed the cause for imposition of such penalty by way of making payment of tax which would have been avoided by him as referred to in sub-section (1) of the said section.";
(2) after section 54, the following section shall be inserted:-
"54A. Withdrawal of certificate in certain special cases.
Where a certificate has been sent to the Tax Recovery Officer under sub-section (2) of section 52 for the recovery from a dealer, a certificate-debtor, the amount specified in a certificate pertaining to assessment of tax in respect of any year which ended on or before the 31st day of March, 1999 but where no amount in respect of such certificate has been recovered from the certificate-debtor on the day immediately preceding the day of coming into force of this section and if it is found from records that assessments of tax were made ex-parte for all three consecutive years including the year in respect of assessment of tax of which the said certificate has been sent to the Tax Recovery Officer and the certificate of registration of the dealer, the certificate-debtor, had been cancelled on or before the 31st day of March, 2009 and if it is revealed on enquiry made in the manner as may be prescribed, the Commissioner is satisfied that the said dealer, the certificate-debtor, has ceased to exist at his disclosed place of business, cases since the first day of the year of the said three consecutive years upto the day the said enquiry is completed, the Commissioner shall withdraw such certificate as if no amount of tax, penalty or interest, as referred to in sub-section (1) of section 52, was due, for the recovery in accordance with the provisions of clause (b) of sub-section (1) of section 52 of which the said certificate could have been sent by the Commissioner to the Tax Recovery Officer and intimate to the Tax Recovery Officer the order withdrawing such certificate.";
(3) after section 56, the following section shall be inserted:-
56A. Settlement of amount specified in certificate, amount of interest and charges, recoverable from certificate-debtor
(1) Notwithstanding anything contained in clause (b) of sub-section (1), sub-section (2), of section 52, a certificate-debtor, referred to in sub-section (2) of section 52, shall be eligible to make an application for settlement of the amount, subject to the provisions of sub-section (8) and sub-section (9) of section 52, specified in the certificate referred to in sub-section (2) of section 52, the amount of interest recoverable under clause (a) of rule 5 of the rules in Schedule X and charges recoverable under clause (b) of rule 5 of the rules in Schedule X, hereinafter referred to as "the total amount recoverable" in respect of a certificate, where such total amount remains unrecovered, either in part or in full, in accordance with the provisions of clause (b) of sub-section (1) of section 52 on the day immediately preceding the day of coming into force of this section in respect of a certificate for which a notice under sub-section (5) of section 52 had been issued by the Tax Recovery Officer on or before the 31st day of March, 2004.
(2) Where a certificate-debtor as referred to in sub-section (1), has made an application in respect of matters and proceedings connected with a certificate referred to in sub-section (2) of section 52 before the West Bengal Taxation Tribunal referred to in clause (38) of section 2, or the High Court or the Supreme Court and such application is pending before such Tribunal or Court on the date of coming into force of this section, such certificate-debtor shall be eligible to make an application for settlement of the total amount recoverable in respect of a certificate, as referred to in sub-section (1), where such total amount remains unrecovered, either in part or in full, in accordance with the provision of clause (b) of sub-section (1) of section 52 on the day immediately preceding the day of coming into force of this section in respect of a certificate for which a notice under sub-section (5) of section 52 had been issued by the Tax Recovery Officer on or before the 31st day of March, 2004, subject to the condition that before making such application for settlement, the applicant has obtained the leave of the Tribunal or the High Court or the Supreme Court, as the case may be, for such settlement:
Provided that a certificate-debtor shall not be eligible to make an application for settlement of the total amount recoverable in respect of a certificate where the application in respect of matters and proceedings connected with such certificate pending before the Tribunal or the High Court or the Supreme Court, as the case may be, as referred to in this sub-section, has been heard in part, or has been heard but judgment has not been delivered, before the coming into force of this section, by the Tribunal or the High Court or the Supreme Court, as the case may be.
(3) An application for the purpose of sub-section (1) and sub-section (2) shall be made to the Tax Recovery Officer by whom or under whose order the recovery is being made or to be made, hereinafter referred to as the appropriate Tax Recovery Officer by the applicant in such form and in such manner, as may be prescribed, in the rules in Schedule X, on or before the 31st day of March, 2011, or by such later date as the State Government may, by notification in the Official Gazette, specify.
(4) Every applicant shall, before making the application under sub-section (3) for settlement of the total amount recoverable in respect of a certificate as referred to in sub-section (1), pay the amount calculated at the rate specified in sub-section (5) into the Reserve Bank of India or to the appropriate Government Treasury in the manner as is specified in the Act and the rules made thereunder and the copy of the duly receipted challan showing the payment of the amount, payable for settlement of the total amount recoverable in respect of a certificate, shall be furnished to the appropriate Tax Recovery Officer along with the application made under sub-section (3)
(5) The amount payable by an applicant for settlement of the total amount recoverable in respect of a certificate as referred to in sub-section (1), shall be determined-
(a) where the amount, subject to the provisions of sub-section (8) and sub-section (9) of section 52, specified in a certificate referred to in sub-section (2) of section 52 does not exceed rupees five lakh and where such amount remains unrecovered, either in part or in full, on the date of making the application for settlement under sub-section (3)-
(i) at the rate of twenty-five per centum of the amount, subject to the provisions of sub-section (8) and sub-section (9) of Section 52, specified in a certificate referred to in sub-section (2) of section 52 or the actual amount paid in respect of the amount specified in such certificate, whichever is higher,
(ii) at the rate of fifty per centum of the amount of interest recoverable under clause (a) of rule 5 of the rules. in Schedule X till the date of making application under sub-section (3), or the actual amount paid towards the interest recoverable, whichever is higher,
(iii) at the rate of fifty per centum of the amount of charges recoverable under clause (b) of rule 5 of the rules in Schedule X till the date of making the application under sub-section (3), or the actual amount paid towards charges recoverable, whichever is higher; or
(b) where the amount, subject to the provisions of sub-section (8) and sub-section (9) of section 52, specified in a certificate to in sub-section (2) of section 52 exceeds rupees five lakh and where such amount remains unrecovered, either in part or in full, on the date of making the application for settlement under sub-section (3),-
(i) at the rate of fifty per centum of the amount, subject to the provisions of sub-section (8) and sub-section (9) of section 52, specified in a certificate referred to in sub-section (2) of section 52 or the actual amount paid in respect of the amount specified in such certificate, whichever is higher,
(ii) at' the rate of fifty per centum of the amount of interest recoverable under clause (a) of rule 5 of the rules in Schedule X till the date of making application under sub-section (3), or the actual amount paid towards the interest recoverable, whichever is higher,
(iii) at the rate of fifty per centum of the amount of charges recoverable under clause (b) of rule 5 of the rules in Schedule X till the date of making the application under sub-section (3), or the actual amount paid towards charges recoverable, whichever is higher, or
(c) where the amount, subject to the provisions of sub-section (8) and sub-section (9) of section 52 specified in a certificate referred to in sub-section (2) of section 52 has been paid in full and no amount is recoverable in respect of the amount. specified in such certificate, on the date of making the application for settlement under sub-section (3),-
(i) at the. rate of fifty per centum of the amount of interest recoverable under clause (a) of rule 5 of the rules in Schedule X till the date of making application under sub-section (3), or the actual amount paid towards the interest recoverable, whichever is higher,
(ii) at the rate of fifty per centum of the amount of charges recoverable under clause (b) of rule 5 of the rules in Schedule X till the date of making the application under sub-section (3), or the actual amount paid towards charges recoverable, whichever is higher.
(6) The appropriate Tax Recovery Officer shall, within a period of one month following the month in which the application under sub-section (3) accompanied by the copy of the duly receipted challan showing payment of the amount payable for settlement is received by him, verify the correctness of the particulars and information furnished in the application and the amount paid on the basis of such particulars and information in the application and if he is satisfied that there is no discrepancy in the application and that the applicant has paid the amount payable for settlement in full, he shall issue a certificate of settlement to the applicant in such form as may be prescribed:
Provided that where upon verification made in accordance with the provision of this sub-section, the appropriate Tax Recovery Officer finds any discrepancy in the application or finds payment made by the applicant in short of the amount payable for settlement, he shall issue a notice to the applicant within one month following the month in which such application is received by him, asking him to rectify the discrepancy or to make payment of the amount which was paid in short by the applicant within thirty days from date of service of the said notice upon him and-
(a) where the applicant, after receipt of the notice, rectifies the discrepancy or makes the payment of the amount paid in short within the time referred to in this proviso, the appropriate Tax Recovery Officer shall issue a certificate of settlement to the applicant,
(b) where the applicant, after receipt of the notice, does not rectify the discrepancy or does not make the payment of the amount paid in short within the time referred to in this proviso, the appropriate Tax
Recovery Officer shall, after providing the .applicant a reasonable opportunity of being heard and for reasons to be recorded in writing, reject his application for settlement. .
(7) The appropriate Tax Recovery Officer shall, for reasons to be recorded in writing; rectify or amend a certificate of settlement.
(8) No order adversely affecting the applicant shall be passed without allowing the applicant an opportunity of being heard.
(9) A certificate of settlement issued under sub-section (6), in respect of a certificate referred to in sub-section (2) of section 52, shall be conclusive as to the amount recoverable as referred to in sub-section (1), in respect of such certificate and it shall be deemed that the amount recoverable in respect of such certificate has been recovered in full from the applicant or the certificate-debtor, as the case may be and no amount is due to be payable in respect of such certificate by such person.
(10) No Tax Recovery Officer shall proceed to recover from the applicant for settlement the amount recoverable in respect of a certificate in accordance with the provisions of clause (b) of sub-section (1) of section 52, where in respect of such certificate an application has been made by the applicant under sub-section (3):
Provided that such authority shall proceed to recover from the applicant the amount recoverable in respect of such certificate in accordance with the provisions of clause (b) of sub-section (1) of section 52 where the application for settlement made under sub-section (3) has been rejected.
(11) Any proceedings initiated or continued in respect of a certificate, referred to in sub-section (2) of section 52, in accordance-with the provisions of clause (b) of sub-section (1) of section 52, or any application in respect of matters and proceeding connected with the certificate, as referred to in sub-section (2) of section 52, pending before the Tribunal or the High Court or Supreme Court, as the case may be, shall be deemed to have been withdrawn by the applicant from the date of making the application by the applicant under sub-section (3), where a certificate of settlement in respect of such certificate bas been issued.
(12) Notwithstanding anything contained in sub-section (7), where it appears to the appropriate Tax Recovery Officer that an applicant for settlement has obtained the benefit of settlement under this section by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, such authority may, for reasons to-be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the certificate of settlement issued under sub-section (6).
(13) Where a certificate of settlement is issued in respect of an applicant is revoked under sub-section (12),. the recovery. Of the amount specified in the certificate from the applicant shall be resumed in accordance with the provisions of section 52, section 53, section 54, section 55 and section 56 as if no settlement in accordance with the provisions of section 56A has ever been made and the amount paid in accordance with the provisions of sub-section (5) by the applicant for settlement under this section shall be treated to have been paid towards the amount recoverable from the certificate-debtor in accordance with the provisions of section 52, section 53, section 54, Section 55 and section 56.
(14) The appropriate Tax Recovery Officer shall keep the assessing authority, the appellate authority or the revisional authority under the Act, having jurisdiction over the applicant for settlement, informed, inter alia, of-
(a) making of an application by an applicant under sub-section (3), or
(b) passing of an order by the appropriate Tax Recovery Officer under sub-section (6), or
(c) revocation of any certificate of settlement under sub-section (12), in such form or manner, and within such time, as may be prescribed.';
(4) in section 82, in sub-section (1), for the words "from an order of assessment", the words. figures and letter "from an order of assessment subject of the provisions of section 82A" shall be substituted;
(5) after section 82. the following section shall be inserted:-
82A. Fast track method of revision of certain appellate or revisional order from an order of assessment
Notwithstanding anything contained in any other provision of this Act, the application for revision, disputing in such application the amount of tax, penalty or interest for a sum of less than one lakh rupees, which had been assessment preferred under section 82 before the Appellate and Revisional Board for revision of a final appellate or revisional order from an order of assessment and which is pending on the 30th day of June, 2010 before the said Board, shall, on and from the 1st day of July, 2010, stand transferred to such authority to be constituted by the Commissioner, and the application for revision so transferred shall be disposed of within a period one year, and in such manner, as may be Prescribed."'
(6) in Schedule VIII, in the entry in column (3) against serial No.2 in column (1), for the word "Thirty", the word "Thirty-seven" shall be substituted;
(7) in Schedule x,-
(a) in rule 5, in clause (a), for the words "at the rate of two per centum", the words "at the rate of one per centum" shall be substituted with effect from the 1st day of April, 2002; .
(b) in rule 60. in sub-rule (1), in clause (a), for the words "at the rate of twenty-four per centum", the words "at the rate of twelve per centum" shall be substituted with effect from the 1st day of April, 2002;
(c). in rule 64, for the words "at the rate not exceeding twenty-four per centum per annum", the words "at the rate not exceeding twelve per centum per annum" shall be substituted with effect from the 1st day of April, 2002;
(d) in rule 69, in sub-rule (3), for the words "twenty-four per centum", the words "twelve per centum" shall be substituted with effect from the 1st day of April, 2002,