In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (hereinafter referred to as the said rules):-
Amendments
In the said rules,-
(1) In Chapter III, in rule 6B,-
(a) In the first proviso for the words, figures and letter "security under rule 195A", substitute the words "security payable prior to assignment of registration number";
(b) in the second proviso for the words, figures and letters "demanded in terms of rule 195 A or rule 195B, as the case may be", substitute the words "demanded from him as payable prior to assignment of registration number";
(2) in Chapter XII, in Part I, in rule 110C, after sub-rule (1), insert the following sub- rule:-
"(1A) Notwithstanding anything contained in sub-rule (1), and subject to the provisions of rule 105, where any consignment of taxable goods, other than those consignments of goods of the nature and of the value as referred to in sub-rule (2) of rule 99, is being imported or brought into West Bengal by a person other than a dealer for his own consumption or use, through a courier selected by the Commissioner under the second proviso, the courier so selected, shall, for the purpose of transporting such consignment of goods in terms of rule 100A, rule 103 A or rule 104A, as the case may be, possess, at the time of entry of such consignment of goods into West Bengal, a print-out of a declaration, generated electronically from the website of the Directorate of Commercial Taxes, www.wbcomtax.gov.in after transmitting the relevant information or particulars relating to the consignment of goods to the said website:
Provided that a courier who intends to opt for generation of a declaration as referred to above shall make a prayer in this regard to the Commissioner stating his intention to do so:
Provided further that the Commissioner may select a courier, on his prayer, subject to such terms and conditions as may be informed to him in writing.";
(3) in Chapter XVI -
(a) rule 195 shall be renumbered as sub-rule (1) of that rule,-
(i) for the heading, substitute the following heading :-
"Circumstances under which security can be demanded under section 24 or under section 26.";
(ii) after sub-rule (1) so renumbered, insert the following sub-rules:-
"(2) Where a dealer who desires to be registered voluntarily under clause (b) of sub-section (1) of section 24, makes an application for registration under rule 5 or rule 5A, the appropriate registering authority shall, before assigning a registration number under rule 6 or rule 6B, as the case may be, demand a sum not less than rupees ten thousand and not exceeding rupees twenty five thousand as security for securing proper and timely payment of tax or any other sum payable under the Act or for securing proper and timely furnishing of return, by such order.
(3) Where a dealer who has become liable to pay tax under section 10 or section 11 or section 14, makes an application for registration under rule 5 or rule 5 A, as the case may be, and where the appropriate registering authority is satisfied that the dealer is otherwise eligible to be assigned a registration number, he shall, before assigning a registration number under rule 6 or rule 6B, as the case may be, demand under sub-section (2B) of section 24, a security of rupees one lakh only and assignment of registration number and issue of registration certificate shall not be made to such dealer unless the dealer furnishes such security.";
(b) omit rule 195A;
(c) omit rule 195B;
(d) for rule 196, substitute the following rule:-
"196. Forfeiture, adjustment etc. of security furnished under rule 105 or rule 125 or rule 195. -
(1) If the appropriate assessing authority is satisfied that a dealer, casual dealer or person who had furnished security demanded under rule 105 or rule 195 has failed to make proper and timely payment of tax and other dues or has shown his negligence in safety and security of waybills issued to him or has evaded tax in any way, he may, by an order in writing, forfeit the whole or any part of the security or additional security, furnished under rule 105 or rule 195.
(2) The security furnished by a dealer under sub-rule (2) of rule 195 shall be kept held for a period of two years and security furnished by a dealer under sub- rule (3) of rule 195 shall be kept held for a period of one year, from the date of issue of certificate of registration in favour of the dealer.
(3) The security furnished by a dealer or casual dealer or person on behalf of any dealer under sub-rule (6) of rule 125, shall be kept held for one year from the date of seizure of goods.
(4) The dealer may adjust the security paid by him under sub-rule (2) or under sub-rule (3) of rule 195 and under sub-rule (6) of rule 125, that remains after forfeiture, if any, against the amount of tax, interest and late fee payable according to return or successive returns which is or are due immediately after the expiry of the period referred to in sub-rule (2) and sub-rule (3) of this rule.";
(e) in rule 198 -
"Manner of furnishing security under section 24 or section 26 or section 27 or rule 105.";
(ii) in sub-rule (1), for the words, figure, letter and bracket "clause (c) of rule 195" substitute "clause (c) of sub-rule (1) of rule 195";
(iii) after sub-rule (4), insert the following sub-rule:-
"(4A) A security required to be furnished under sub-rule (2) or sub- rule (3) of rule 195 and under sub-rule (6) or rule 125 shall be furnished in cash.";
(f) in rule 199,-
(i) for sub-rule (1), substitute the following sub-rule:-
"(1) The Commissioner or the authority to whom power has been delegated under section 26 or the appropriate assessing authority of a dealer on whose behalf security has been furnished under rule 125, may on application by a dealer, casual dealer or person, refund any amount of security or part thereof if such security is either not required for the purposes for which it was furnished or there shall be no such amount of tax payable by him under the Act for which the amount of such security can be adjusted.";
(ii) for sub-rule (2), substitute the following sub-rule:-
"(2) An application for refund of security under sub-rule (1) shall be made after the expiry of the period specified in the order passed under sub- rule (1) of rule 195 or the period referred to in sub-rule (2) or in sub-rule (3) of rule 196 and this application shall contain all the particulars in respect of mode and date of furnishing the security.";
In the first paragraph,-
(1) sub-paragraph (2) shall be deemed to have come into force with effect from 1st day of May, 2013;
(2) the remaining sub-paragraphs shall be deemed to have come into force with effect from 1st day of April, 2012.
By order of the Governor,
SAMIRAN PAL,
Special Secretary to the Govt. of West Bengal.