GOVERNMENT OF WEST BENGAL Ben. Act V of 1922. Ben. Act VI of 1941. West Ben. Act IV of
1954. West Ben. Act XLIII of
1973. West Ben. Act XI of
1974. West Ben. Act XIV of
1976. LEGISLATIVE DEPARTMENT West Bengal Act V of 1982 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT,. 19$2. [Passed by the West Bengal Legislature. ] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 28th September, 1982.] [28th September, 1982.] An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax)Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Primary Education Act, 1973, the West Bengal Motor Spirit Sales Tax Act, 1974 and the West Bengal Rural Employment and Production Act, 1976. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, the West Bengal Primary Education Act, 1973, the.West Bengal Motor Spirit Sales Tax Act, 1974 and the West Bengal Rural Employment and Production Act, 1976, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-third Year of the Republic of India, by the Legislature of. West Bengal,. follows:-
1. (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 1982.
(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act. Short title and commencement. 91 The West Bengal Taxation Laws (Amendment) Act, 1982. [West Ben. Act (Sections 2, 3.) Amendment of Ben. Act V of 1922. Amendment of Ben. Act VI of 1941.
2. In the Bengal Amusements Tax Act, 1922, in section 3,—
(1) in sub-section (3a), to the Table,—
(a) in item (a), for the letters and figures "Re. 0.50", the letters and figures "Re. 0.75" shall be substituted;
(b) in item (b), for the letters, figures and words "Re. 0.50, but up to Rs. 1.20", the letters, figures and words "Re. 0.75, but up to Rs. 1.45" shall be substituted;
(c) in item (c), for the letters, figures and words "Rs. 1.20, but up to Rs. 2.25", the letters, figures and words "Rs. 1.45, but up to Rs. 2.50" shall be substituted;
(d) in item (d), for the letters and figures "Rs. 2.25", the letters and figures "Rs. 2.50" shall be substituted;
(2) in sub-section (3aa),—
(a) in clause (i), for the words, "fifty paise", the words "seventy-five paise" shall be substituted;
(b) in clause (ii),—
(1) for the words "fifty-one paise", the words "seventy six paise" shall be substituted, and
(2) for the letters and figures "Rs. 1.20", the letters and figures "Rs. 1.45" shall be substituted;
(c) in clause (iii),—
(1) for the words "rupee one and twenty-one paise", the words "rupee one and forty six paise" shall be substituted, and
(2) for the letters and figures "Rs. 2.25", the letters and figures "Rs. 2.50" shall be substituted;
(d) in clause (iv), for the letters and figures "Rs. 2.25", the letters and figures "Rs. 2.50" shall be substituted.
3. In the Bengal Finance (Sales Tax) Act, 1941,—
(1) in section 5, in sub-section (1),—
(a) in clause (aaa), for the words "one per centum", the words "two per centum" shall be substituted;
(b) in clause (bb),—
(i) in sub-clause (i), for the words "one per centum", the words "two per centum" shall be substituted;
(ii) in sub-clause (ii), for the words "one per centum", the words "two per centum" shall be substituted; 92 The West Bengal Taxation Laws (Amendment) Act, 1982. V of 1982.]
(3) (Section 3.)
(2) in section 14,—
(a) in sub-section (4),---
(i) after the words "any place of business", the words "or warehouse" shall be inserted;
(ii) for the words "or documents of his business.", the words ", documents or records of his business or any stock of goods for sale." shall be substituted;
(iii) in the Explanation,— after the words "any place of business", the words "or warehouse" shall be inserted;
(2) for the words "or documents of his business.", the words ", documents or records of his business or any stock of goods for sale." shall be substituted;
(b) after the Explanation to sub-section (4), the following sub-section shall be added:— "(5) The Commissioner or any person appointed under sub-section (1) of section 3 to assist him may, subject to such restrictions and conditions as may be prescribed, seal any room, warehouse, almirah, safe, box or container in which he has reason to believe that the dealer keeps or is for the time being keeping any accounts, registers, documents or records of his business or any stock of goods for sale, either before entering and searching or during searching any place of business or warehouse of any dealer or any other place referred to in sub-section (4), and then, if necessary, break open such room, warehouse, almirah, safe, box or container."; after section 14A, the following section shall be inserted:— "Power to call 14B. Subject to the provisions of any for any information or law for the time being in force, the statement from Commissioner or any person appointed under bank, postoffice, railway, sub-section (1) of section 3 to assist him may, etc. for carrying out the purposes of this Act, require any bank, post-office, railway, transporter, carrier, shipper or clearing, forwarding • or transporting agent to furnish to him any information or statement useful for or relevant to any proceedings under this Act and he may also examine any accounts, registers, documents or other records ( 1) 93 The West Bengal Taxation Laws (Amendment) Act, 1982. [West Ben. Act (Section 4.) in the possession of such bank, post-office, railway, transporter, carrier, shipper or clearing, forwarding or transporting agent";
(4) in section 19A, in sub-section (4), for the words, figures and letter "sections 14 and 14A:", the words, figures and letters "sections 14, 14A and 14B:" shall be substituted;
(5) in section 22,—
(a) in sub-section (1), after clause (g), the following clause shall be inserted:— "(gg) neglects or refuses to comply with any requirement under section 14B; or";
(b) in sub-section (7), after the words "a search or seizure", the words "or taking other actions" shall be inserted;
(6) in Schedule I,—
(a) in the entry in column 2 against item 13, for the words "tractors and power tillers", the words "tractors, powertillers and other implements operated by power" shall be substituted;
(b) in the entry in column 1 against item 49, for the words "Hosiery goods.", the'words "Hosiery goods, other than woollen hosiery goods irrespective of proportion of woollen content." shall be substituted. Amendment of West Ben. Act IV of
1954.
4. In the West Bengal Sales Tax Act, 1954,—
(1) in section 3A, in sub-section (1), in clause (b), for the words and figures "sections 7 and 13:", the words, figures and letter "sections 7, 13 and 13A:" shall be substituted;
(2) in section 13,—
(a) in sub-section (1A), after the words "inspection", the words "or search, if necessary," shall be inserted;
(b) after sub-section (2), the following sub-sections shall be inserted:— "(3) For the removal of doubts it is hereby declared that the prescribed authority may, while entering and searching places referred to in sub-section (1A) or subsection (2), break open, if necessary, any door or window, or any almirah, safe, box or container in which he has reason to believe that the dealer keeps or is, for the time being, keeping any accounts, registers, vouchers or 94 The West Bengal Taxation Laws (Amendment) Act, 1982. V of 1982.] (Section 4.) other documents referred to in sub-section (2) or stocks of notified commodities for sale.
(4) The prescribed authority may, subject to such restrictions or conditions as may be prescribed, seal any room, warehouse, almirah, safe, box or container in which he has reason to believe that the dealer keeps or is, for the time being, keeping any accounts, registers, vouchers or other documents referred to in sub-section
(2) or stocks of notified commodities for sale, either before entering and searching or during searching places referred to in sub-section (1A) or sub-section (2), and may thereafter, if necessary, break open such room, warehouse, almirah, safe, box or container.";
(3) after section 13, the following section shall be inserted:— "Power to call 13A. Subject to the provisions of any for any information or law for the time being in force, the prescribed statement from authority may, for carrying out the purposes bank, postoffice, railway, of this Act, require any person including a etc. bank, post-office, railway, transporter, carrier, shipper or clearing, forwarding or transporting agent to furnish to that authority any information or statement useful for or relevant to any proceedings under this Act, and may also examine any books of accounts or other documents in the possession of such person including such bank, postoffice, railway, transporter, carrier, shipper or clearing, forwarding or transporting agent.";
(4) in section 16, in sub-section (1),—
(a) in clause (c), after the word, figure and brackets "subsection (2)", the words, figures and brackets "or subsection (3) or sub-section (4)" shall be inserted;
(b) after clause (d), the following clause shall be inserted:— "(dd) neglets or refuses to comply with any requirement under section 13A,";
(5) in section 23A,—
(a) in clause (1), in sub-clause (a), for the words "one per centum", the words "two per centum" shall be substituted;
(b) in clause (2),—
(i) in sub-clause (i), for the words "one per centum", the words "two per centum" shall be substituted; 95 The West Bengal Taxation Laws (Amendment) Act, 1982. [West Ben. Act (Section 5.)
(ii) in sub-clause (ii), for the words "one per centum", the words "two per centum" shall be substituted;
(6) after section 26, the following section shall be added:—
27. If the State Government is at any time of opinion that it would be in the public interest that any commodity, which is liable to taxation under this Act, should be taxed under the Bengal Finance (Sales Tax) Act, 1941, it may, by notification in the Official Gazette, specify such commodity and direct that with effect from such date as may be fixed in the notification, this Act shall cease to apply to such commodity and the Bengal Finance (Sales Tax) Act, 1941 shall apply to such commodity.". "Power of State Govemment to specify notified commodities as taxable under Bengal Act VI of
1941. Ben. Act VI of 1941. Amendment of West Ben. Act XLIII of
1973.
5. In the West Bengal Primary Education Act, 1973,— in section 78, in sub-section (2), in clause (b),—
(a) for the words "rupee one", the words "rupees two" shall be substituted;
(b) the word "annual" shall be omitted;
(2) after section 78, the following section shall be added:— "Levy, recovery, 78A. Notwithstanding anything etc., of cess in respect of coal contained in sub-section (4) of section 78 or mines. in the Cess Act, 1880,— Ben. Act IX of 1880.
(a) on and from the 15th day of April, 1982, the education cess payable under sub-section (1) of section 78 in respect of coal mines referred to in clause (b) of subsection (2) of that section on despatches of coal from such coal mines shall be paid by the owner of the coal mine in such manner, for such period and by such date as may be prescribed, and shall be levied by such authority as may be notified by the State Government in this behalf in the Official Gazette in such manner as may be prescribed (hereinafter referred to as the notified authority);
(b) every owner of a coal mine shall file a return showing the amount of education cess payable by him under clause (a) in such form, for such period and by such date as may be prescribed;
(c) every owner of a coal mine shall be liable to pay, by way of penalty in default of payment of the education cess
(1) 96 The West Bengal Taxation Laws (Amendment) Act, 1982. V of 1982.] (Section 5.) payable by him, under clause (a) or filing without any reasonable cause the return under clause (b) for any period by the prescribed date, an amount, not exeeding the amount of such cess payable for such period as may be levied by the notified authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:
Provided that the notified authority shall give the owner of a coal mine an opportunity of being heard before imposition of such penalty;
(d) the education cess under clause (b) of sub-section (2) of section 78 on despatches of coal on and from the 15th day of April, 1982, shall be assessed by the notified authority in the manner prescribed, and if the return under clause (b) is not accepted, the owner of the coal mine shall be given a reasonable opportunity of being heard before making such assessment;
(e) an appeal, revision or review, as the case may be, from an order of assessment or any other order passed under this section shall lie to such authority, on such conditions and in such manner as may be prescribed;
(1) recovery of the education cess assessed under clause (d) or refund of any amount of such cess found to have been paid in excess after assessment shall be made in the manner prescribed;
(g) every owner of a coal mine shall be liable to pay, by way of penalty in default, without reasonable cause, of payment of the education cess assessed under clause (d) by the date specified in the notice of demand issued in this behalf, an amount not exceeding the amount of such cess so remaining unpaid, and such penalty may be imposed by the notified authority in the manner prescribed:
Provided that the notified authority shall give the owner of the coal mine an opportunity of being heard before imposition of such penalty;
(h) the State Government or the notified authority may appoint persons to assist the notified authority;
(i) any powers, duties or functions of the notified authority may be delegated to any person appointed under clause
(h) in such manner as may be prescribed.". 97 The West Bengal Taxation Laws (Amendment) Act, 1982. [West Ben. Act (Sections 6, 7.) Amendment 6. In section 4 of the West Bengal Motor Spirit Sales Tax Act, 1974, of West Ben. Act XI of in the Table below sub-section (2), in column 2 against item 3, for the
1974. words "Nine per centum", the words "Twelve per centum" shall be substituted.
(1) in section 4,—
(a) in sub-section (2),—
(i) in clause (aa), the first proviso shall be omitted;
(ii) in clause (b),— (A) for the words "rupees five", the words "rupees seven and fifty paise" shall be substituted, and (B) the word "annual" shall be omitted;
(b) in sub-section (3),—
(i) in clause (a), for the words, letters, figure and brackets "the rural employment cess under clause
(aa) of sub-section (2) shall be payable", the words, letters, figures and brackets "the rural employment cess payable under sub-section (1) in respect of a tea estate referred to in clause (aa) of sub-section
(2) shall be paid" shall be substituted;
(ii) in clause (c), for the words "such return", the words "a return showing the amount of rural employment cess payable by him in such form, for such period and by such date" shall be substituted;
(iii) after clause (c), the following clause shall be inserted:— "(cc) every owner of a tea estate shall be liable to pay, by way of penalty in default of payment of the rural employment cess payable by him under clause (a) or filing without any reasonable cause the return under clause (c) for any period by the prescribed date, an amount, not exceeding the amount of such cess payable for such period as may be levied by the prescribed authority at the time of assessment of such cess under clause
(d), in such maner as may be prescribed: Amendment 7. In the West Bengal Rural Employment and Production Act, of West Ben. Act XIV of 1976,-
1976. 98 The West Bengal Taxation Laws (Amendment) Act, 1982. V of 1982.] (Section 7.)
Provided that the prescribed authority shall give the owner of the tea estate an opportunity of being heard before imposition of such penalty;";
(iv) in clause (d), for the words "are not accepted,", the words "is not accepted," shall be substituted;
(v) in clause (g),— (A) for the words, letters, figure and brackets "leviable under clause (aa) of sub-section (2) for any period,", the words, letter and brackets "assessed under clause (d) and remaining unpaid," shall be substituted, and (B) for the words "for such period without reasonable cause by such date as may be prescribed.", the words "without reasonable cause." shall be substituted;
(vi) after clause (g), the following clause shall be inserted:— "(gg) if the owner of a tea estate fails without reasonable cause to get himself registered under clause (b), he shall be punishable with simple imprisonment for a term which may extend to one year or with fine of one thousand rupees or with both, and in the case of a continuing offence with a further fine which may extend to one hundred rupees for every day during which such offence continues after first conviction:
Provided that no Court shall take cognizance of any offence punishable under this clause except with the previous sanction of the prescribed authority, and no Court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate of the first class shall try such offence;";
(2) after section 4, the following section shall be inserted:— "Levy, recovery, etc., of cess in Ben. Act IX respect of coal of 1880. mines.
4A. Notwithstanding anything contained in the Cess Act, 1880,—
(a) on and from the 15th day of April, 1982, the rural employment cess payable under sub-section (1) of 99 The West Bengal Taxation Laws (Amendment) Act, 1982. [West Ben. Act (Section 7.) section 4 in respect of coal mines referred to in clause (b) of sub-section (2) of that section on despatches of coal from such coal mines shall be paid by the owner of the coal mine in such manner, for such period and by such date as may be prescribed, and shall be levied by such authority as may be notified by the State Government in this behalf in the Official Gazette in such manner as may be prescribed (hereinafter referred to as the notified authority);
(b) every owner of a coal mine shall file a return showing the amount of rural employment cess payable by him under clause (a) in such form, for such period and by such date as may be prescribed;
(c) every owner of a coal mine shall be liable to pay, by way of penalty in default of payment of the rural employment cess payable by him under clause (a) or filing without any reasonable cause the return under clause (b) for any period by the prescribed date, an amount, not exceeding the amount of such cess payable for such period as may be levied by the notified authority at the time of assessment of such cess under clause (d), in such manner as may be prescribed:
Provided that the notified authority shall give the owner of a coal mine an opportunity of being heard before imposition of such penalty;
(d) the rural employment cess under clause (b) of subsection (2) of section 4 on despatches of coal on and from the 15th day of April, 1982, shall be assessed by the notified authority in the manner prescribed, and if the return under clause (b) is not accepted, the owner of the coal mine shall be given a reasonable opportunity of being heard before making such assessment;
(e) an appeal, revision or review, as the case may be, from an order of assessment or any other order passed under this section shall lie to such authority, on such conditions and in such manner as may be prescribed;
(f) recovery of the rural employment cess assessed under clause (d) or refund of any amount of such cess found to have been paid in exces after assessment shall be made in the manner prescribed; 100 The West Bengal Taxation Laws (Amendment) Act, 1982. V of 1982.] (Section 7.)
(g) every owner of a coal mine shall be liable to pay, by way of penalty in default, without reasonable cause, of payment of the rural employment cess assessed under clause (d) by the date specified in the notice of demand issued in this behalf, an amount not exceeding the amount of such cess so remaining unpaid, and such penalty may be imposed by the notified authority in the manner prescribed:
Provided that the notifed authority shall give the owner of a coal mine an opportunity of being heard before imposition of such penalty;
(h) the State Government or the notified authority may appoint persons to assist the notified authority; any powers, duties or functions of the notified authority may be delegated to any person appointed under clause (h) in such manner as may be prescribed.".
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