: i 4 Ben. Act V of 1922. Ben. Act VI of (941. West Ben. Act IV of
1954. West Ben. Act XLAL1 of {973. West Ben. Act X1 of 1974 West Ben. Act XIV of
1976. West Ben. Act VI of
1979. © GOVERNMENT OFWEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act IV of 1984 THEWEST BENGAL TAXATIO N LAWS (SECOND AMENDMENT) ACT, 1984. [Passed by the West Bengal Legisiature.} [Assent of the Governor was first published in the Calcutia Gazette, Extraordinary, of the 29th March, 198.4 {29th March, 1984.) An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941 , the West Bengal Sales Ta x Act, I954, the Wesi Bengal Primary Education Act, 1973, the West Bengal Motor at Spirit Sales Tax Ac t, 1974, the West Bengal Rural Employment and Production Act, I 976 and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 197
9. Wuereas 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, the West Bengal Rural Employment and Production Act, 1976 and the West Bengal State Tax on Professions, Trades, Callings and Employments Act, $979, fo r the purposes and in the manner hereinafter appearing, It is hereby enacted in the Thirty-fifth Year of the Republic of In dia, by the Legislature ofWest Bengal, as follow s:-
1. (1) This Act may be called the West Bengal Taxatio n Laws (Second Amendment) Act, 1984,
(2) Itshall come into force on such date as the State Governm entmay, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. Inthe Bengal Amusements Tax Act, 1922, in section 3,-
(1) for sub-section (1), the following sub-section shall be substituted:- "(1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the StateGovernment a tax at the rate specified in sub-section (3) on all payments for admission to any entertainment: 39 ne ere eee Me TOENTER ME INCRE games remeer Ag Short tithe and commencement. Amendinent of Ben. Act V ot 1922. The West Bengal Taxation Laws (Second Amendment) Act, 1984. [West Ben. Act (Section 2.)
Provided that in the case of any admission to-
(a) an entertainment for horse racing, tax shall be charged on all payments for such admission at the rale specified in column 2 of the Table below in respect of the class of admission specified in the corresponding entry in column 1 of that Table: Class of admission Where the payment for admission-
(i) does not exceed Rs. 5
(ii) exceeds Rs. 5 but does not exceed Rs. U
(iii) exceeds Rs. 14 Table Rate of tax ? Twenty-fiveper centum on such payment Rs. 1.25 plus fifty per centum on the amount bywhich such payment exceeds Rs. 5, Rs. 3.75 plus seventy-five per centun on the amount by which such payment exceeds Rs, 10 and (Db) a carbaret held in a place other than ina hotel or a restaurant, tax shall be cherged at the rate hundred per cence on all payment for such adimisston.";
(2) for sub-section 13). the folluwing sub-section shall be substituted: "(3) The rate of entertainments tax upon the value of tickets foradmission to any theatre orcircus or any class ofentertainments, other than cinematograph exhibition, shall be as shown in the Table below: Value of tickets 1 (at Up to Rs, 4.99
(b) Above Rs. 4.99 but up to Rs. 9.99
(ce) Above Rs. 9.99 but up to Rs. 14.99
(d) Above Rs. 14.909 Table Rate of entetainments tax 2 Nil. 20 per cenit of such value, 30 per centum of such value, 40 per centiun of such value: 40 s & Ad IV of 1984.) The West Bengal Taxation Laws (Second Amendment) Act, 1984. 5 Act (Section 3.)
Provided that where the entertainments tax is nota multiple of five paise, such tax shall be rounded off to the next higher multiple of five paise.".
3. Inthe Bengal Finance (Sales Tax) Act, 1941,
(1) in section 2,-
(a) in clause (1a), for the words "contract" wherever 11
(d)
(c) occurs, the words "works contract" shall be substituted; in clause (b), for the word "contract", the words "works contract" shall be substituted; in clause (c), for the words "contract and includes the Government.", the words, figure and letier "works contract and includes the Government or any person making a sale under section on. shall be substituted;
(d) in clause (¢),-
(i) for the words beginning with * "sale" means' and ending with "charge or pledge.", the following words shall be substituted:- "sale" means any transfer of property in goods for cash o¢ deterred payment or other valuable consideration, and includes-
(i) any delivery of goods on hire-purchase or any system of payment by instalments,
(ii) uny transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash. deferred payment or other valuable consideration, or
(iii) any supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicaling), where such supply or service is fut cash, deferred payment or other valuable consideration, and such delivery, transfer or supply of any goods shall be deemed to be a sale of those goods by the person making the delivery, transferor supply and apurchuse of those goods by the person lo whom such delivery, transfer or supply 1s made, but does no include a mortagage. hypothecation, charge or 41 Amendinent of Ben. Act Vi of 1941 * had rer DTT a aia ee ee Re sevens We mn aes a"= "hm o. sient ey The West Bengal Taxation Laws (Second Amendment) Act, 1984. [West Ben. Act (Section 3.)
(it) Explanation 7 shall be omitted:
(e) in clause (h), in sub-clause (i), (: ) for the word "sale", the words, figure and letter "sale, other than that referred to in section 6D," shal] be substituted;
(ti) for the words "the cost of installation when such when such cost or interest" shall be substituted: i 6C;". the words, figures and letters ", section 6C or section 6D;" shall be substituted:
(2) in section 4,
(a) in sub-section (2), for the word "sales", the words, figure and letter "sales, other than those referred to in section 4D," shall be substituted: cost", the words "the cost of installation or interest
(f) .inclause (hb), for the words, figure and Jeter "or section
(b) in sub-section (4), for the word "sales", the words. figure and letter "sales, other than those referred to in section 6D," shall be substituted:
(3) insection4A, for the words "all sales", the words, figure and letter all sales. other than those referred to in section 6D." shall be substituted;
(4) section 5,-
(a) in sub-section (1),
(i) In clause (aa),- (A) after the word "gold", the words "and lottery tickets" shall be inserted; (B) for the words and figures "included in Schedule the words, letters and brackets "specified by the State Government under clause (ecce)," shall be subsututed: (C) after the word "re-sale", the words, brackets, figures and letters", other than that by way of sale referred to in sub-clause (ii) ofclause (g) ofsection 02 orin section 6D," shall be inserted;
(ii) in clause (aaa), after the words "for sale". the words, figure and letter ", other than that referred to in section 6D," shall be inserted; Gi) clause (aaaa) shall be omitted: 42 5 The West Bengal Taxation Laws (Second Amendment) Act, 1984. act IV of 1984.) (Section 3.)
(iv) in clause (bb),- (A) in sub-clause (i), after the words "for sale", the words, figure and letter other than that referred to in section 6D," shall be inserted: sale"(B) in sub-clause (ii), after the words "for the words, figure and letter other than that referred to in section 6D." shal] be inserted;
(v) after clause (cc), the following clauses shall be inserted:- "Coce) fourpercentiun of such part ofhis taxable turnover as represents sales referred to in sub-clause (ii) of clause (g) of section 2; (eccc) eleven per centum of such part of his by notification in the Official Gazette,
Provided that the tax payable by a dealer shall he levied atthe rate ofoneper centunrofsuch partor his axableturnover us represents sules af goods referred to in this clause, where he proves to the satisfaction of the Commissioner that such goods are purchased. on or after the such goods are purchased,"; taxable turnover as represents sales of such goods as the State Government may, specily: date with effect from which such gaods are specified for the purposes of this clause, from a registered dealer and furnishes in the prescribed manner a a declaration containing prescribed particulars in the prescribed form duly signed by the registered dealer from whom
(vi) in clause (d).- "eleven per centum" shall be substituted; (A) forthe words "fifteenper cennen" thewords (B) after the words "sales of goods included in Schedule II", the words ", other than those specified by the State Government under clause (cecc)" shall be inserted: {C) the first proviso shall be omitted: 43 na The West Bengal Taxation Laws (Second Amendment) Act, 1984. [West Ben. Act (Section 3.)
(vii) after clause (d), the following clause shall be inserted:- "(dd) twentyper centum ofsuch part ofhis taxable turnover as represents sales of lottery uckets;": (vili} in clause (e),- (A) the letters and brackets "(aaaa)," shall be omitted; B) afterthe letters and brackets "(cc)", the letters andbrackets", (ccc), (ceec)"' shall be inserted; (C) for the word, letter and brackets "and (d).", the letters, brackets and word ", (d) and (dd)." shall be substituted;
(b) in sub-section (2),
(i) in clause (4).- (A) in sub-clause (ii), for the words and figures "and goods included in ScheduleH, specified in the certificate of registration of such dealer as being intended for re-sale", the words, brackets, figures and letters ", specified in the certificate of registration of such dealer as being intended for re-sale, other than that by way ofsale referred to in sub-clause (it) of clause (g)ofsection 2 or in section 6D," shall be substituted: (B) insub-clause (vb), after the words "sales of", the words "lottery tickets," shall be inserted;
(ii) in clause (b),- (A) in sub-clause (iv).- Q) for the words, "ten and three-fourths Per centum'", the words "nine and threefourthpercentum Cy shall be substituted: 44 TV of 1984.) The West Bengal Taxation Laws (Second Amendment) Act, 1984. Act (Section 3.) Cl) for the words "twelve per centum'', the words "eleven per cent' shall be substituted; (B) in sub-clause (iva),-
(1) for the words "thirteen and a half per centum", the words "sixteen and threefourths percentum"™ shall be substituted; (I) for the words "fifteen per centum'', the words "twenty per cennuun" shall be substituted;
(c) in sub-section (3), in clause (b),- in sub-clause (v),- (A) for the words "ten and three-fourths per centum", the words "nine and threefourthspercentun' shall be substituted; (B) forthe words "twelveper centum'', the words "elevenper centum" shall be substituted;
(ii) in sub-clause (vi), for the words "twelve per centum", the words "eleven per cent" shall be subsuituted:
(5) insection 6C. after sub-section (3), the following sub-section
(6) shall be added: "(4) A dealer shall be liable to pay tax under this section in respect of purchases made during any period up to the 31st day of March, 1984." after section 6C, the following section shall be inserted:- "Linhility to 6D. (1) Notwithstanding anything the toe contained elsewhere in this Act,- of property in goods invalved in the execution of works contract and rate thereof.
(a) any transfer of property in goods (whether as goods or in some other form) involved in the execution of aworks contract (hereinafter referred to as contractual transfer) shall be deemed to be a sale of those goods by the person mnaking the transfer and the purehase of those gaods by the person to whom such transfer is nade; 45 ver payment of tax on a The West Bengal Taxation Laws (Second Amendment) Act, 1984.
(b) (i)
(ii) (iti)
(iv) [West Ben. Act (Section 3.) everydealerwhase contractua l ansfer price during the last year ending on or betore the 3 {st day of March. 1984 exceeds rupees two lakhs shall, in addition to the tax payable by him under section 5 and section 6B, if any, be liable to pay from the Ist dav of April, 1984 4 tax at the rate specified in subsection (3) of such part of his contractual transfer price as specified in sub-section (2); every dealer, other than a dealer referred to in subclause (1), whose contractual transfer price during any year ending on or after the Ist day of April, 1984 exceeds rupees two lakhs shall, in addition 1o the tax payuble by him under section 5 and section 6B, if any, be liable to pay from the first day of the year immediately following such year a I41X al the rate specified in sub-section (3) of such part ofhis contractual transfer price as specified in sub-section (2); every dealer who has become liable to pay tax under sub-clause (i) or sub-clause (ii) shall cont inue to be so liable until the expiry of three consecutive yeurs during each ofwhich the contractual transfer price does not exceed, rupees two lakhs and on the expiry of such three years his liability to pay such tax shall cease; every dealer, whose liability to pay tax has ceased under the provisions of sub-clause (ili), shall, ifthe contractual transfer price during any year again exceeds rupees two lakhs, be liable to pay from the first day of the year immediately following such year the tax at the rate specified in sub-section (3) of such part of his contractual transfer price us specified in sub-section (2).
(2) The tax payuble under sub-section (1) shall be levied on that part ofcontractual transfer price ofa dealer during any period which remains ufterdeducting therefrom his contractual transter price during that period on--
(a) contractual transfer of goods referred to in section 14 of the Central Sules Tax Act, 1956, ona prior sale whereof in West Bengal due tax under this Act or under theWest Bengal Sales Tux Act, 1954, if such goods are notified for taxation under that Act. is shown to the satisfaction of the to have been puid: 46 74 of 1956. West Ben. AcULY of {954 a IV of 1984.] West Ben. Actl¥ of 1954 56 "ot Ben WV of The West Bengal Taxation Laws (Second Amendment) Act, 1984. (Section 3.)
(b) contractual transferofgoods, sales ofwhi ch are declared tax-free under section 6;
(c) contractual transferof goods, salesof which are generally exempt fiom tax under sub-clause (vi) of clause (a) of sub-section (2) of section 5,
(d) contractual transfer of goods, on the purchase ofwhich tax is payable by him under section 6C;
(e) such other contractual transfers as may be prescribed.
(3) The tax under this section shall be levied at the rate of four per centum of such part of the contractual tr ansfer price as specified in sub-section (2).
Explanation Inthis section, the expressin "contractua l transfer price", used in relation to any period, shall mean the ageregate of the amounts received or receivable by a dealer during such period as valuable consideration for the transfer of property in goods used in execution of a works contract, whether or not the amount receivable as valuable consideration for such transfer is separately shown in the works contract, and shall include the value of such goods purchased, manufactured, processed or procured otherwise by the dealer and the cost of freight or delivery as may be incurred by such dealer for carrying such goods to the place where these are used in execution of such works contract, but shall not include such postion of the aforesaid amounts as may be prescribed.
Explanation 2. For the purpose of this section, the expression "goods" shall include commodities specified for taxation under section 25 of the West Bengal Sales Tax Act, 1954 and. notwithstanding anything contained in this Act or in the West Bengal Sales Tax Act, 1954, tax shall be levied on such commodities under this section."
(7) in section 7.
(a) in sub-section (1), for the words, figure and letter "or section 6C", the words, figure and letters ", section 6C or section 6D" shall be substituted;
(b) in the proviso to sub-section (1), after the figure and Ietler "OC". the words, figure and letter "or section 6D" shall be inserted: 4? AantePertbeeks Ss ete ce ES ee db The West Bengal Taxation Laws (Second Anicndment) Act, 1984. Anendment 4, of West Ben ACL of yusg [West Ben. Act (Section 4.)
(8) in secon 26, in sub-section (2),-
(a) afterclause (bb), the following clause shall be inserted:- "(bb1) the particulars to be contained in a declaration referred to in the proviso to clause (ecee) of sub-section (1) of section 5, the form of such declaration and the manner in which such declaration is to be furnished:":
(b) after clause (ddd),-the following clause shall be inserted:- "(dddd) that other contractual transfers, price in respect of which may be deducted in computing the part of contractual transfer price on which tax shall be levied and the portion of the valuable consideration for the transfer of property in goods used in execution of a works contract which shall not be included in the contractual transfer price, under section 6D: ";
(9) in Schedule in the entry in column against item 7. for the words ifleen rupecs.", the words "ten rupees." shal] be substituted, In the West Bengal Sales Tax Act, 1954,-
(1) (ap in the long title, after the word "circumstances,", the words "and to regulate subsequent transactions af specified natified commudities," shall be inserted;
(b) in the preamble. after the word "circumstances.", the words "and to regulate subsequent transactions of specified notified commodities," shall be inserted;
(2) in section
(a) after clause (b), the following clause shall be inserted:-
(bb) "licensed re-seller" means a re-seller under clause (cee) who has obtained a re-sale licence under section SA;;
(b) after clause (cc), the following cluuses shall be inserted - eve) "re-seller" means any person who sells notified commodities specitied under section 8E but is nota dealer under clause (b): 48 OS4. {West Ben. Act IV of 1984.] ted:- aration ccc) of MW such 1 such be Tespect ing the tich tax aluable erty in ractual for the hall be y, , the ans of the ons of ed; ted:- under ivence all be oufied buts The West Bengal Taxation Laws (Second Amendment) Act, 1984. (Section 4.) (cece) "re-sale-price used in relation to a re-seller means the umount of the money consideration tor the sale of notified commodities specified under section8E.whicharenot manufactured, made or processed by him in West Bengal or brought by hin into West Bengal from any place outside West Bengal for the purpose of sale in West Bengal, less any sum allowed as cash discount according to trade practice, but includes any sum charged for containers ar othermaterials forthe packing of such notified commodities.
(4) after section 5, the following section shall be inserted: - "Re safe SA. Notwithstanding anything contained sellers. elsewhere in this Act.-licence for ontract every re-seller, whose aggregate of the re-sale-prices or(a)
(b)
(c)
(d) parts of re-sale-prices receivable during the financial year ending on the 31st day of March, 1984 exceeds rupees one lakh, shall make an application in the prescribed manner to the prescribed authority within three months trom the date of coming into force of this section to vet himpelf licensed: every re-seller, other than those referred to in clause (a), whose aggregate of the re-sale-prices or parts of re-sa leprices receivable during any financial year commencing after the 31st day of March, 1984 exceeds rupees one lakh, shal] make an appheation in the prescribed manner to the prescribed authority within three months from the date on which such aggregate of te-sale-prices first exceeds rupees one lakh during that financial year: the prescribed authority shall issue a re-sale licence to the applicant in the prescribed form, if the prescribed authority is satisfied that the application for licence is bona fide and is in order; the prescribed authority shall cancel the re-sale licence issued under clause (c). if the aggregate of re-sale-prices of the re-seller to whom such livence ts granted fails to exceed rupees one lakh during cach of three successive financial years; 44 The West Bengal Taxation Laws (Second Amendment) Act, 198+. | West Ben. Act (Section 4.)
(e) ifare-seller, who is lable to apply for a re-sale licence under chiuse (a) or clause (b), fails to make such applicativn within the period speciticd therein, the prescribed authority may, after giving the re-seller an opportunity of being heard, impose by way uf penalty a sum not exceeding rupees two hundred and fifty foreach month of default:
Provided that no penalty under this clause shall be Imposed in respect ofthe same fact forwhich a prosecution under clause (aaa) of sub-section (1) of section 16 has been instituted:
(f) for the purposes of this section, the prescribed autharity shall have the power to determine the re-sale-price or aggregate thereof uf a re-seller.":
(4) after section 8C, the following sections shall be inserted:-- jRetuen bya 8D. Notwithstanding anything contained penalty, licensed seller and elsewhere in this Act.- (ay every licensed re-seller shall submit to the prescribed authority a statement containing such particulars of re- sile-prices and purchuse pricesofnotified commodities for each financial year in such form and manner and by such date as may he prescribed;
(b) if a licensed re-seller fails to submit any statement by the prescribed date as required under clause (a), the prescribed authority may, after giving such re-seller an opportunity of being heard. in the prescribed manner, impose by way of penalty a sum not exceeding rupees two thousand and five hundred for default in respect of each financial year:
Provided that no penalty under this clause shall be imposed in respect of the same fact for which a prosecunhonunderclause (bb) of sub-section ( ) ) of section 16 has been instituted. Power of State SE. The State Government muy, by Government le commodities notified commodities for the purposes ofspecil uWied notification in the Official Gazette, specify clause (cce) and clause (cece) of section > 54 -8 ae oe [West Ben. Act IV of 1984.) rence such 1, the ler an a reach all be sution 6 has hority ice or ted:- tained cribed ars of adities and by ent by 1), the {ler an anner, rupees sect of ral) be osecu- 16 has ay. by pecify ses Of The West Bengal Taxation Laws (Second Amendmeni) Act, 1984.
(3)
(6)
(7) (Section 4.) in section 10, in sub-section (1),-
(a) after the words and figure "of section 9, be paid by the dealer", the words, letters, figures a nd brackets ", or the amount of penalty imposed under clause (e) of section 5A or clause (b) of section 8D shall be paid by the re-seller," shall be inserted:
(hb) in the proviso.-
(i) for the word "dealer" in the two places where it occurs, the wards "dealer or re-seller" shall be substituted;
(ii) the words ", if any," shall be omitted; in section 12, in the Explanation to sub-section (5), for the word and figure "section 9.", the words, figures and letters "section 9 and also penalty under section 5A or section gh." shall be substituted; in section 1,3-
(a) in sub-secion (1),-
(i) for the words "Every dealer", the words "Every dealer or licensed re-seller" shall be substituted;
(i) inclause (a).- (A) after the words "sale in West Bengal.", the words "or secured otherwise," shall be inserted: (B) after the words "purchase prices.", the words "or of re-sale-prices and purchase prices, as the case may be," shall be inserted; (C) after the word "dealer", the words "or the re-seller™ shall be inserted;
(b) in sub-section (1A), after the word "dealer", the word " re-seller" shall be inserted;
(c) in sub-section (2), after the word "dealer", the words "or the re-seller™ shall be inserted;
(d) in sub-section (3). after the word "dealer", the words "gr the re-seller" shall be inserted;
(e) in sub-section (4), after the word "dealer", the words "or the te-seller" shall be inserted:
(8) in section 16, in sub-section (1),-
(a) after clause (aa), the following clau se shall be inserted: - "(aaa) contravenes the provisions of clause (a) or Clause (b) of section 5A": 51 we z O IR ag Ts Dt tes Va week Amendment of West Ben. Act of 1973, The West Bengal Taxation Laws (Second Amendment) Act, 1984. [West Ben. Act (Section 5.)
(b) after clause (b), the following clause shall be inserted: "(bb) contravenes the provisions of clause (a) of section 8D,":
(c) in the first proviso, for the word and figure "section 9:", the words, figures, letters and brackets "section 9 or clause (e) of section 5A or clause (b) of section 8D:" shall be substituted;
(9) in section 21, in sub-section (2),-
(a) after clause (b), the following clause shall be inserted:- "(b1) the manner in which application for licence shall be made and the form in which licence shall be issued under section 5A;":
(b) after clause (bbbb), the following clause shall be inserted: "(bbbhl) the form and manner in which statement shall be submitted and penalty imposed under section 8D;", §. Inthe West Bengal Primary Education Act, 1973, in ChapterX,-
(1) in section 7,8-
(a) in sub-sectiun (1), after the words "are assessed", the words ", or all such properties which are liable to such assessment," shall be inserted;
(b) in sub-section (2),
(i) in clause (a), for the words "in respect of lands,", the words "in respect of lands, other than a tea estate," shall be substituted:
(i) after clause (a), the following clause shall be inserted: '(au) in respect of tea estate, rupees six on each kilogram oftea on the despatches from such tea estate of tea grown therein:
Provided that the State Government may fix different rates on despatches of different classes of tea. §? "084. [West Ben. Act rted:-
(a) of ion9: ", on 9 or m 8D." licence licence qall be Stalenposed d", the © such tau tea all be 1 each nsuch 'ferent The West Bengal Taxation Laws (Second Amendment) Act, 1984. IV of 1984.) (Section 5.)
Explanation.-For the purposes of this clause and section 7%B,-
(1) "lea" shall mean the plant Cametfia Sinensis (L) O. Kuntze as well as all varieties of the product known comerciully as tea made from the leaves of the plant Camellia Sinensis (L) QO. Autze, including green tea and green tea leaves, processed or unprocessed; and (2} "teu estate" shall mean any land used or intended to be used for growing tea and shall include land comprised in factory. workshop and housing for persons employed in the tea estate and other lands for purpases ancillary to the growing of tea.": rted:
(2) after section 78A, the following section shall be added:- "Levy, 78B. (1) Notwithstanding anything contained in sub-section (4) of section 78 or inrecovery, eho Lb cess Ben Act lX Tesreclof the Cess Act. 1880.- of 1880 Tea estate,
(a) on and from the 14th day of April, 1984, the education cess payable under sub-section (1) of section 78 in respect Of a lea estate referred to in clause (aa) of subsection (2) of that section on despatches of lea from such tea estate shall be paid by the owner of the tea estate in such manner. for such period and by such date as may be prescribed. and shall be levied by such authority (hereinafler referred to as the prescribed authority) in such manner as may be prescribed:
(b) every owner of a tea estaic shall get himself registered with the prescribed authority in the manner prescribed; (c} every owner ofa teu estate 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,
(d) every owner of a tea estate shall be liable to pay, by way of penalty im defuult of payment of the education ands," 53 ae te tee =
(e)
(f)
(h) oD) The West Bengal Taxation Laws (Second Amendment} Act, 1984. {West Ben. Act (Section 5.) cess payable by him under clause (a) or filing without any reasonable cause the return under clause (¢) for any period by the prescribed date, an amount. not exceeding the amount of such cess payable for such period as may be Jevied by the prescribed authority at the time of assessment of such cess under clause (e), in such manner as may be prescribed:
Provided that the prescribed authority shall give the owner of the tea estate an opportunity of being heard before imposition of such penalty; the education cess under clause (aa) of sub-section (2) of section 78 on despatches of tea on and from the 14th day ofApril. J 984 shafl be asses sed by the preseribed authority in the munner prescribed, and if the return under clause
(c) is not accepted, the owner of the teu estate shall he given a reasonable opportunity of being heard before making such assessment, any uppeal, revision or review, as the case may be, from an order of assessment or any other order passed under this section shall he to such authority, on such conditions and in such manner as may be prescribed:
(g) recovery of the education cess assessed under clause (c) or refund of any amount of such cess found to have been paid in excess after assessment shall be made in the manner prescribed: every owner of a tea estate shall be lable to pay by way of penalty an amount, not exceeding the amount of cess assessed under clause (e) and remaining unpaid, for default in payment of such cess without reasonable cause. The penalty shall be imposed by the prescribed authority in the manner prescribed; if the owner of a tea estate fails without reasonable cause to vet himself registered under clause (b), he shal! be punishable with simple imprisonment for a term which may extend to one year or with fine of one thuusand rupees. or with both, and in the case of a continuing offence, witha a further fine which may extend to one hundred rupees for every day during which such offence continues after first conviction: 54 D884. The West Bengal Taxation Laws (Second Amendment} Act, 1984. [West Ben. Act IV of 1984.) (Section 6.) ithout Provided that no Court shall take cognizance of or any any offence punishable under this clause except with reding the previous sanction of the prescribed authority, and is May no Court inferior to that of a Metropolitan Magistrate me of or a Judicial Magistrate of the first class shall uy such vanner offence; Cj) the State Government or the prescribed authority may ve the appoint persons to assist the prescribed authorily: heard (k) anypowers.dutiesorfunctions ofthe prescribed authority may be delegated to any person appointed under clause
(2) of (j) in such manner as may be prescribed; th day (t) the State Government may, if it considers necessary thority so to do, by notification in the Official Gazette, exempt clause such categories of despatches or such percentage of ral be despatches from the liability to pay the whole or any before part of the education cess. or reduce the rate of the education cess payahle thereon, under clause (aa) of . from sub-section (2) of section 78, on such terms and condiunder tions as may be specified in the notification: jitions Provided that the State Government may, al any time, add to, amend, vary or rescind any such notification. use (C) Explanation.- Owner" with reference to a teaestate, e been the possession of which hus been transferred by lease, in the mortgage or otherwise, means the transferee so long as his right to possession subsists.'. ty way 4A': onable (2) after section 4, the following section shall be inserted:- e shall ; hsuch over tax at the rate of one per centim of his turnover of sales, of cess 6. Inthe West Bengal Motor Spirit Sales Tax Act, 1974,- Amendment of West Ben id, for (1) in section 2, after clause (d). the following clause shull be Act XI nable inserted
1974. bed (dd) means the tax payable under section 4 or section 1 term Liability to 4A. (1) Every dealer shall, in addition to payment uf one tumover laa the tax payable by him under section 4, be liable e of a and rate lo extend
(2), from the Ist day of April. 1984. 8 turn-thereof pay, subject to the provisions of sub-section 55 My "Fae Amendment of West Ben Act XVI of
1976. Amendment of West Ben. Act VI of 1979, The West Bengal Taxation Laws (Second Amendment) Act, 1984. [West Ben. Act (Sections 7, 8.)
(2) No turnover tax shall he payable on turnover of sales as represents sales ofmotor spirit wholly exempt from tax or on which no tax may be imposed in accordance with the provisions of section 5 or section 20.
(3) No dealer shall realise from his purchaser the turnover tax payable by him under this section.".
7. Inthe West Bengal Rural Employment and Production Act, 1976, in section 4, in sub-section (2), in clause (b), for the words. "fifteen per centan', the words "seventeen per centum" shall be substituted.
8. IntheWest Bengal State Tax on Professions, Trades, Callings and Employments Act. 1979, in the Schedule,-
(1) inSerial No.4.incolum2,forthewords "building contractors", the words "contractors or commission agents or del credere agents or mercantile agents" shall be substituted;
(2) in Serial No. 7,
(a) in column 2 against item (a),
(i) forthe words registered under the words "liable to pay tux under" shall be substituted;
(ii) for the words, figures and brackets "and the West Bengal Sules Tax Act, 1954 (West Ben. Act FV of 1954)", the words, figures and brackets "or the West Bengal Sales Tax Act, 1954 (West Ben. Act {IV of 1954) or the Central Sales Tax Act, 1956 (74 of 1956)" shall be substituted:
(b) in column 7 against item (c), for the words. figures and brackets "Owners of rice mills as defined under the West Bengal Paddy Purchase Tax Act. 1970 (West Ben. Act XV of 1970)", the words "Occupiers, owners, lessees or licencees, as the case may be, of rice mills" shall be substituted;
(3) for Serial No. ¥ and the entry relating thereto, the following serial No. and entry shall be substituted:- "9. Employers or shop-keepers as defined under the West Bengal Shops and Establishments Act, 1963 (West Ben. Act XT of 1963). whether or not their establishments or shops are situated within an area to which the aforesaid Act wpplies. and who ure not covered by entry 7. 56
1984. [West Ben. Act ar of sales 'om tax or : with the e turnover Act, 1976, ifteen per d. Wings and tractors", el credere rds "Hable ithe West Act lV of ts "or the t Ben. Act 1, 1956 (74 igures and under the 274 (West $s, owners, rice mills" following under the 63 (West slishments wesaid Act The West Bengal Taxation Laws (Second Amendment) Act, 1984. IV of 1934.) (Section 6.) Such employers or shop-keepers-
(i) where there are no employees Rs. 50 per annum,
(ii) where there are less than five employees Rs. 150 per annum,
(iii) where there are five or more employees Rs. 250perannum.";
(4) for Serial No. } 1 and the entry relating thereto, the following Serial No. and entry shall be substituted: "IL. (a) Licensed foreign liquor or country liquor vendors and employers of residenual hotels Rs. 250 per annum,
(b) Owners, lessees or licencees, as the case may be, of Cinema Houses, Theatres, Nursing Homes or Pathological Laboratories Rs. 250perannum.",
(5) for Serial No. 18 and thc entry relating thereto, the following Serial No. and entry shall be substituted:- "18. Partnership firms when engaged in any professions, trades or callings. Rs. 200perannum.". 57 Wa