(1) Nothing contained in this Act shall apply to the members Exemption of the armed forces of the Union serving in any part of West Bengal.
(2) The State Government may, by notification, exempt from the levy of tax under this Act any class or persons, if it considers necessary so to do in the public interest.
65 The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
[West Ben. Act (The Schedule.)
THE SCHEDULE.
(See section 3.)
Schedule of rates of tax on professions, trades, callings and employments.
Si. Class of persons No.
1 2
1. Salary and Wage earners. Such persons whose monthly salaries or wages are—
(i) Rs. 500 or less
(ii) Rs. 501 or more, but less than Rs. 751
(iii) Rs. 751 or more, but less than Rs. 1001
(iv) Rs. 1001 or more, but less than Rs. 1251
(v) Rs. 1251 or more, but less than Rs. 1501
(vi) Rs. 1501 or more, but less than Rs. 2001
(vii) Rs. 2001 and above.
2. (a) Legal practitioners including Solicitors and notaries public;
(b) Medical practitioners including medical consultants and Dentists;
(c) Technical and professional consultants including Architects, Engineers, Chartered Accountants, Actuaries, Management Consultants and Tax Consultants;
(d) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors registered or licensed under the Insurance Act, 1938 (4 of 1938).
Where the standing in the profession of any of the persons mentioned above is—
(i) less than two years
(ii) two years or more but less than five years
(iii) five years or more:
Provided that in case of person of the above category who is liable to pay incometax the rate of tax under this Act shall be Rs. 200 per annum.
Rate of tax 3 Nil.
Rs. 2 per month.
Rs. 4 per month.
Rs. 6 per month.
Rs. 10 per month.
Rs. 15 per month.
Rs. 250 per annum.
Rs. 50 per annum.
Rs. 100 per annum Rs. 150 per annum.
66 The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
VI of 1979.]
(The Schedule.)
Sl. Class of persons Rate of tax No.
1 2 3
3. (a) Members of Associations recognised Rs. 250 per annum.
under the Forward Contracts (Regulation) Act, 1952 (74 of 1952)
(b) (i) Members of Stock Exchanges Rs. 250 per annum.
recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956)
(ii) Remisiers recognised by a stock Rs. 150 per annum.
exchange
4. Estate agents or brockers or building Rs. 250 per annum.
contractors
5. Directors (other than those nominated by Rs. 250 per annum.
Government) of companies registered under the Companies Act, 1956 (I of 1956)
6. (a) Bookmakers and trainers licensed Rs. 250 per annum.
by the Royal Calcutta Turf Club or any other turf club in the State
(b) Jockeys licensed by any turf club in Rs. 150 per annum.
the State
7. (a) Dealers registered under the Bengal Finance (Sales Tax) Act, 1941 (Ben.
Act VI of 1941) and the West Bengal Sales Tax Act, 1954 (West Ben. Act IV of 1954) Such dealers whose annual gross turnover of all sales is—
(i) less than Rs. 1,00,000
(ii) Rs. 1,00,000 or more
(b) Occupiers of jute mills and shippers as defined under the Bengal Raw Jute Taxation Act, 1941 (Ben. Act XI of 1941)
(c) Owners of rice mills as defined under the West Bengal Paddy Purchase Tax Act, 1970 (West Ben. Act XV of 1970) 67 Rs. 150 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
Rs. 200 per annum.
The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
[West Ben. Act (The Schedule.)
Si. Class of persons Rate of tax No.
1 2 3
8. Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948) who are not dealers covered by entry 7:— Such occupiers of factories—
(i) where not more than fifteen workers Rs. 150 per annum.
are working
(ii) where more than fifteen workers Rs. 250 per annum.
are working
Explanation.—For the purposes of this entry and entry 9, the average number of workers or employees who were working or employed during the last preceding year shall be taken into consideration. This average number shall be arrived at by adding the average number of workers or employees who attended in each working month in that year and dividing the total by the number of such month.
9. Employers of shops and establishments to which the West Bengal Shops and Establishments Act, 1963 (West Ben. Act XIII of 1963) applies and who are not dealers covered by entry 7.
Such employers of establishments—
(i) where there are no employees
(ii) where not more than five people are employed
(iii) where more than five, but not more than ten employees are employed
(iv) where more than ten employees are employed
10. Owners or lessees of petrol/diesel filling stations and service stations
11. (a) Licensed foreign liquor vendors and employers of residential hotels
(b) Proprietors of Cinema houses and Theatres Nil.
Rs. 50 per annum.
Rs. 150 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
68 The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
VI of 1979.]
(The Schedule.)
Si. Class of persons Rate of tax No.
1 2 3
12. Holders of permits for transport vehicles, granted under the Motor Vehicles Act, 1939 (4 of 1939) which are used or adapted to be used for hire or reward.
Where any such person holds permit or permits for any taxis, three wheeler goods vehicles, trucks or buses—
(i) in respect of each taxi or three wheeler goods vehicle
(ii) in respect of each track or bus
13. Licensed money lenders under the Bengal Money Lenders Act, 1940 (Ben. Act X of 1940)
14. Individuals or institutions conducting Chit Funds
15. Co-operative Societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1973 (West Ben. Act XXXVIII of 1973) and engaged in any professions, trades or callings—
(a) State level societies
(b) District level societies
16. Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949)
(i) Scheduled banks
(ii) Other banks Rs. 50 per annum.
Rs. 100 per annum:
Provided that the total amount payable by the same holder shall not exceed Rs. 250 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
Rs. 250 per annum.
Rs. 150 per annum.
Rs. 250 per annum.
Rs. 150 per annum.
69 The West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979.
[West Ben. Act Sl.
No.
1 (The Schedule.)
Class of persons 2 Rate of tax 3
17. Companies registered under the Companies Act, 1956 (I of 1956) and engaged in any professions, trades or callings
18. Firms registered under the Indian Partnership Act, 1932 (9 of 1932) and engaged in any professions, trades or callings
19. Persons, other than those mentioned in any preceding entries, who are engaged in any professions, trades, callings or employments, and in respect of whom a notification is issued under section 3 of this Act.
Rs. 250 per annum.
Rs. 200 per annum.
Rate of tax shall be as may be fixed by notification, not exceeding Rs. 250 per annum.
Notwithstanding anything contained in this Schedule, where a person is covered by more than one entry in this Schedule, the highest rate of tax specified under any of those entries shall be applicable in his case.
70 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16