(1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority), and shall appoint such other persons, being the officers of the State Government, to assist the prescribed authority as the State Government may think fit, for carrying out the purposes of this Act, and may specify the area or areas over which such persons shall exercise jurisdiction.
(2) Persons appointed under sub-section (1) shall exercise such powers as may be conferred, and perform such duties as may be required, by or under this Act.
(3) The prescribed authority and the persons appointed under subsection (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.
(4) Subject to such restrictions and conditions as may be prescribed, the prescribed authority may, by order in writing, delegate any of its powers and duties under this Act, except those under sub-section (6) of section 19, to any person appointed under sub-section (1) to assist it.
(5) No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist it, for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.
Taxing authorities.
4. Every stockist shall be liable to pay a luxury tax on his turnover of stock of luxuries at such rate, not exceeding twenty per centum, as the State Government may by notification fix in this behalf, and different rates may be fixed for different class or classes of luxuries.
5. The luxury tax payable by a stockist under this Act shall be levied on that part of his turnover of stock of luxuries during any prescribed period which remains after deducting therefrom his such turnover during that period representing—
(a) the value of such stock of luxuries as shown to the satisfaction of the prescribed authority to have been despatched to places outside West Bengal;
Incidence of luxury tax.
Levy of luxury taxi 137 The West Bengal Luxury Tax Act, 1994.
(Section 6.)
[West Ben. Act
(b) the value of stock of luxuries of such class or classes or description as may be prescribed.
Licence. 6. (1) No stockist shall, while being liable to pay luxury tax under section 4, hold any stock of luxuries in any premises, godown, warehouse or any other place in West Bengal unless he obtains, on application, a licence in the prescribed form.
(2) If a stockist fails to obtain a licence under sub-section (1) within a period of one month of the commencement of this Act or within a period of seven days from the date of his liability under section 4, whichever is later, the prescribed authority may, after giving him areasonable opportunity of being heard, impose, by way of penalty, a sum being not less than five thousand rupees and not more than ten thousand rupees, for each month of delay in obtaining the licence and direct the stockist by a notice to pay the amount of such penalty into a Government Treasury or the Reserve Bank of India within the date specified in the notice:
Provided that no penalty under this sub-section shall be imposed in respect of the same fact for which a prosecution under sub-section (2) of section 19 has been instituted and no prosecution would lie vice versa.
(3) Every stockist required to obtain a licence under sub-section (1) shall make an application in this behalf in the prescribed manner to the prescribed authority. •
(4) If the prescribed authority is satisfied that the application for licence is in order, it shall, subject to such conditions and restrictions and in such manner as may be prescribed, grant the applicant a licence in the prescribed form.
(5) Where a stockist makes an application for licence under subsection (3) within the period referred to in sub-section (2), such stockist shall be deemed to have complied with the provisions of sub-section (1) during the pendency of his application for the grant of the licence.
(6) Where a licence has been granted to a stockist under sub-section
(4), the prescribed authority may, if it is of opinion that it is necessary or expedient so to do for the proper realisation or recovery of the luxury tax under this Act, at any time while such licence is in force, by an order in writing and for reasons to be recorded therein, require the stockist to furnish within such period and in such manner as may be prescribed, a security for the proper payment of the luxury tax payable by him under this Act:
Provided that no order shall be passed under this sub-section without giving the stockist an opportunity of being heard.
138 ] XV of 1994.
The West Bengal Luxury Tax Act, 1994.
(Sections 7, 8.)
(7) The prescribed authority may, on application or otherwise, from time to time amend the licence of a stockist.
(8) Where the liability of a stockist to whom a licence has been granted under sub-section (4), to pay the luxury tax under this Act has ceased, such licence may, on application by him, be cancelled by the prescribed authority in the manner prescribed.
(9) A licence granted to a stockist under sub-section (4) may be cancelled by the prescribed authority after due notice to such stockist if it is satisfied that he has failed to pay the luxury tax, penalty or interest payable under this Act or to furnish the security under sub-section (6):
Provided that the licence so cancelled may be restored if the stockist to whom the licence was granted pays the arrear luxury tax, penalty and interest and furnishes a receipted challan therefor.