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, in CHAPTER XII, in rule 163, in sub-rule (1), for the proviso, substitute the following proviso:- "Provided that a dealer shall pay into the Reserve Bank of India or the appropriate Government Treasury within three working days from the expiry of each month that much amount of tax which is payable by him for the month in respect of his sales of goods specified in Part B of the Schedule IV.".
"Provided that a dealer shall pay into the Reserve Bank of India or the appropriate Government Treasury within three working days from the expiry of each month that much amount of tax which is payable by him for the month in respect of his sales of goods specified in Part B of the Schedule IV.".
2. This notification shall come into force with effect from the 1st day of July, 2011.
By order of the Governor,
N. C. BASAK,
Dy. Secy. to the Govt. of West Bengal