The West Bengal Luxury Tax Act, 1994State Act of West Bengal · Act 15 of 1994
(1) Every licensed stockist shall furnish returns of turnover of stock of luxuries to such authority, in such manner, for such period or periods, and by such date or dates, as may be prescribed.
(2) Before any, licensed stockist furnishes the returns under subsection (1), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of luxury tax due from him under this Act according to such returns, and shall furnish along with each such return a receipt from such Treasury or Bank showing the payment of such amount.