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The West Bengal State Tax On Professions, Trades, Callings And Employments ( Second Amendment ) Act, 1989

State Notification of West Bengal · 19796,577 characters of text

The enactment

TypeNotification
Year1979
JurisdictionState of West Bengal
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

West Ben. Act VI of

1979. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XXI of 1989 THE WEST BENGAL STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS (SECOND AMENDMENT) ACT, 1989. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 20th September, 1989.] [20th September, 1989.] An Act to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979. WHEREAS it is expedient to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Fortieth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. (1) This Act may be called the West Bengal State Tax on Professions, Trades, Callings and Employments (Second Amendment) Act, 1989.

(2) It shall be deemed to have come into force on the 14th day of August, 1989.

2. In section 15 of the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 (hereinafter referred to as the principal Act),—

(1) in sub-section (1),—

(a) for the word "employer", wherever it occurs, the words "employer or enrolled person" shall be substituted;

(b) for the word "business", the words "business, profession, trade or calling" shall be substituted;

(c) for the word "returns", the words "returns or such statements as may be prescribed" shall be substituted;

(2) in sub-section (2). for the word "employer", the words "employer or enrolled person" shall be substituted; 159 Short title and commencement. Amendment of section 15 of West Ben. Act VI of

1979. The West Bengal State Tax on Professions, Trades, Callings and Employments (Second Amendment) Act, 1989. [West Ben. Act (Sections 3, 4.) Insertion of new section

17A. Amendment of the Schedule.

3. After section 17 of the principal Act, he following section shall be inserted:— "Determine- 17A. (1) Where the prescribed authority has, upon tion oftax payable by information received, reasons to believe that any enrolled enrolled person falling under one or the other of the classes mentioned persons. in the second column against serial Nos. 2, 3, 5 and 8 of the Schedule has paid tax for any year at a rate lower than what is payable by such person under this Act, it may, after giving such person a reasonable opportunity of being heard, determine in the prescribed manner the amount of tax payable by him.

(2) The amount of tax determined under sub-section (1), less the sum, if any, already paid in respect of such year, shall be paid by such persons on demand by the prescribed authority in the prescribed manner.".

4. In the Schedule to the principal Act,— for serial No. 2 and the entries relating thereto, the following serial No. and entries shall be substituted and shall be deemed to have been substituted with effect from the first day of April, 1989:—

(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. Where the annual gross income of the persons mentioned above is— (1 ) Rs. 6,000 or less Rs. 6,001 or more, but less than Rs. 9,001 Rs. 9,001 or more, but less than Rs. 12,001 Rs. 12,001 or more, but less than Rs. 15,001 Rs. 15,001 or more, but less than Rs. 18,001 Rs. 18,001 or more, but less than Rs. 24.001 Nil 24 per annum 48 per annum 84 per annum 144 per annum 216 per annum 160 The West Bengal State Tax on Professions, Trades, Callings and Employments (Second Amendment) Act, 1989. XXI of 1989.] (Section 4.)

(vii) Rs. 24,001 or more, but 300 per annum less than Rs. 36,001

(viii) Rs. 36,001 or more, but 360 per annum less than Rs. 60,001

(ix) Rs. 60,001 or more, but 480 per annum less than Rs. 96,001

(x) Rs. 96,001 and above 900 per annum.";

(2) for serial No. 3 and the entries relating thereto, the following serial No. and entries shall be substituted and shall be deemed to have been substituted with effect from the first day of April, 1989:— "3. 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 annual gross income of the persons mentioned above is—

(i) Rs. 6,000 or less Nil

(ii) Rs. 6,001 or more, 24 per annum but less than Rs. 9,001

(iii) Rs. 9,001 or more, but 48 per annum less than Rs. 12,001

(iv) Rs. 12,001 or more, but 84 per annum less than Rs. 15,001

(v) Rs. 15,001 or more, but 144 per annum less than Rs. 18,001

(vi) Rs. 18,001 or more, but 216 per annum less than Rs. 24,001

(vii) Rs. 24,001 or more, but 300 per annum less than Rs. 36,001

(viii) Rs. 36,001 or more, but 360 per annum less than Rs. 60,001

(ix) Rs. 60,001 or more, but 480 per annum less than Rs. 96.001

(x) Rs. 96.001 and above 900 per annum.-; 161 The West Bengal State Tax on Professions, Trades, Callings and Employments (Second Amendment) Act, 1989. [West Ben. Act XXI of 1989.] (Section 5.) Repeal and saving.

(3) after serial No. 3 and the entries relating thereto, the following Explanation shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1989:— "Explanation.—For the purposes of the entries against serial Nos. 2 and 3, "annual gross income", in relation to a person, means the aggregate of the amounts of fee, remuneration, commission or any other charge, by whatever name called, relating to his profession or calling in West Bengal, receivable by him during the immediately preceding year.";

(4) in the paragraph,—

(a) in clause (b), for the words and figures "serial Nos. 2 to 20", the words and figures "serial Nos. 4 to 20" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989;

(b) in clause (c), for the words and figures "serial Nos. 2 to 20", the words and figures "serial Nos. 4 to 20" shall be substituted and shall be deemed to have been substituted with effect from the 1st day of April, 1989.

5. (1) The West Bengal State Tax on Professions, Trades, Callings and Employments (Amendment) Ordinance, 1989, is hereby repealed.

(2) Notwithstanding such repeal, anything done or any action taken under the principal Act as amended by the said Ordinance shall be deemed to have been validly done or taken under the principal Act as amended by this Act. West Ben. Ord. VII of

1989. 162 Page 1 Page 2 Page 3 Page 4

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