(1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act) shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.
(2) In Schedule lA to the principal Act, in article 23, in the column under the heading "Proper stamp-duty", for the words "Five per centum of the market values.", the following letters, words and brackets shall be substituted:— "(a) six per centum of the market value when the property is situated in the areas within the jurisdiction of any Municipal Corporation or Municipality or a notified area;
(b) five per centum of the market value when the property is situated in the areas other than those included in clause (a).".
3. In the Bengal Amusements Tax Act, 1922,—
(1) in section 2, in clause (7), for the words "seats or other accommodation in a place of entertainment;", the words "accommodation or participation in any entertaining event in such place of entertainment;" shall be substituted;
(2) in section 3,—
(a) in sub-section (3), in the Table,—
(i) in column (2), for the figures "25", wherever they occur, the figures "40" shall be substituted;
(ii) after item (b) and the entries relating thereto in column (1), in column (2) and in column (3), the following items and entries relating thereto in column (1), in column (2) and in column (3) shall be inserted:— "(bb) Pool game or Any 20 per centum bowling game value of such value.
(bbb) Sports and games Any 20 per centum held in an amuse- value of such value.";
ment park, theme park or water games park West Ben. Act VI of 1982.
West Ben. Act XV of 1994.
West Ben. Act XLIX of 1994.
West Ben. Act XIX of 1996.
West Ben. Act XV of 2001.
West Ben. Act XVII of 2001.
PART THE KOLKATA GAZE'l 1 h„ EXTRAORDINARY, MARCH 26, 2002 3 The West Bengal Finance Act, 2002.
(Section 4.)
:Or • 10
(iii) in item (c),— (A) for sub-item (ii) and the entry relating thereto in column (1), the following sub-items and entries relating thereto in column (1) shall be substituted:— "(ii) circus;
(iiA) sports and games including those referred to in item
(bb) or item (bbb);";
(B) in sub-item (iv), for the words, letter and brackets "or item
(b):", the words, letters and brackets ", item (b), item (bb) or item (bbb):" shall be substituted;
(b) in sub-section (3a), for the words "sixty-five per centum of such value:", the words "thirty per centum of such value:" shall be substituted;
(3) in section 8B,—
(a) for the existing marginal note, the following marginal note shall be substituted:— "Special provision for new and existing cinema hall.";
(b) section 8B shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be added:— "(2) Where the proprietor of an existing cinema hall makes any expansion or modernization of its features or the facilities provided in such hall, such proprietor shall be entitled to retain, by way of subsidy, such amount of the entertainment tax as collected against the value of ticket for admission to such hall, up to a period not exceeding three years from such date and subject to such conditions and restrictions, as may be prescribed.".
Amendment of West Ben. Act VI of 1979.
4. In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,—
(1) in section 5,—
(a) in sub-section (4), for clause (d), the following clause shall be substituted:— "(d) The prescribed authority may, from time to time, amend any certificate of registration or certificate of enrolment in accordance with the information furnished under section 5A or section 5B, or information received otherwise, and such amendment may be made by the prescribed authority in such manner, as may be prescribed.";
(b) after sub-section (7), the following sub-section shall be inserted:— "(8) The prescribed authority shall, after making such enquiry as it may deem necessary and after giving the employer or the person, as the case may be, an opportunity of being heard, fix the date on and from which such employer or person shall become liable to pay tax under this Act.";
4 THE KOLKATA GAZE11 b, EXTRAORDINARY, MARCH 26, 2002 [PART III The West Bengal Finance Act, 2002.
• (Sections 5, 6.)
(2) in section 5A, after sub-section (2), the following sub-section shall be inserted:— "(3) The provisions of sub-section (1) and sub-section (2) shall also apply mutatis mutandis in case of an enrolled person holding certificate of enrolment.";
(3) section 5B shall be renumbered as sub-section (1) of that section and—
(a) in sub-section (1) as so renumbered, after the words "shall make an application to the prescribed authority,", the words "within thirty days from the date of transfer" shall be inserted; and
(b) after sub-section (1), the following sub-section shall be inserted:— "(2) The provisions of sub-section (1) shall also apply mutatis mutandis in case of an enrolled person holding certificate of enrolment.";
(4) in section 9, in sub-section (2), for the words "two per centum", the words "one per centum" shall be substituted;
(5) in section 17A, for sub-section (1), the following sub-section shall be substituted:— "(1) Where the prescribed authority upon information received has reasons to believe that any enrolled person falling under any of the entries from serial Nos. 2 to 22 of the Schedule has paid tax for any year at a rate lower than what is payable by such person, or such person has not paid any tax for any year, under this Act, or such authority has received application from any person for refund of any amount under section 18, it may, after giving such person a reasonable opportunity of being heard, determine, in the prescribed manner, the amount of tax, penalty or interest payable by him.".
Amendment of West Ben. Act VI of 1982.
Amendment of West Ben. Act XV of 1994.
5. In the West Bengal Entertainment-cum-Amusement Tax Act, 1982, after section 4A, the following section shall be inserted:—