(1) The State Government may. by notification, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power.
such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed, or to be provided for, by rules.
(3) In making any rules under this section. the State Government may direct that a breach thereof shall be punishable with tine not exceeding one thousand rupees and, when the offence is a continuing one, with a daily tine not exceeding one hundred rupees during the continuance of such offence.
23. If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may. by order, not inconsistent with the provisions of this Act. remove the difficulty:
Provided that no such orders shall be made after the expiry of a period of two years from the appointed day.
24. ( I) The West Bengal State Tax on Consumption or Use of Goods Act, 2001, is hereby repealed.
West Ben. Act XV of 2001.
12 THE KOLKATA GAZETTE, EXTRAORDINARY. MARCH 31. 2012 IPAat HI The West Bengal Tax on Entry of Goods into Local Areas Act, 2012.
(Chapter X.—Miscellaneous.—Section 24.—Schedule.)
(2) Notwithstanding anything contained elsewhere in this Act. the provisions of this Act shall not—
(a) affect any right, privilege, obligation or liability acquired, accrued or incurred under the anything done or any action taken under the said repealed Act; or
(b) affect any penalty, forfeiture or punishment incurred in respect of any offences committed against, or in respect of any contravention of any provision of the said repealed Act; or
(c) affect any investigation, legal proceeding or remedy. in respect of any such privilege, obligation or liability, penalty, forfeiture or punishment as aforesaid and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, any such forfeiture may be made and penalty or punishment may be imposed under the said repealed Act.
SCHEDULE [See clause (v) of section 2 read with sub-section (2) of section 4] Serial No.
Description of goods
(1) (2) I. Goods referred to in Schedule C, Schedule CA and Schedule D of the West Bengal Value Added Tax Act. 2003, West Ben. Aet XXXV II of 2003.
2. Goods specified in Schedule IV and in Schedule VIII of the West Bengal Sales Tax Act, 1994.
XLIX of 1994.
West Ben. Act By order of the Governor.
B. K.SRIVASTAVA.
Sec). in-charge to the Govt. of West Bengal, Law Department.
Published by the Controller of Printing and Stationery. West Bengal and printed at Saraswaty Press Ltd.
iGovernment of West Bengal Enterprise), Kolkata 700 056.
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