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 XII, in PART III, in rule 164, in sub-rule (3), 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 five 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) in Form 25E, in PART A, in serial No. 13, in the second column, for the words, figures, letters and brackets "taxable u/s 17(1 )(g) @ 37%", substitute the words, figures, letters and brackets "taxable u/s 17(l)(g) @ 50%".

2. This notification shall be deemed to have come into force with effect from the 1st day of September, 2011.

By order of the Governor,

N. C. BASAK,

Dy. Secy. to the Govt. of West Bengal.