Registered No. WB/SC-247 No. WB(Part-III)/2004/SAR-5 Frye Ada agtte gaitiqqtrA Extraordinary Published by Authority SRAVANA 29] FRIDAY, AUGUST 20, 2004 [SAKA 1926
PART III—Acts of the West Bengal Legislature. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative NOTIFICATION No. 1304-L.-20th August, 2004.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:— West Bengal Act VI of 2004 THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2004. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, - Extraordinary, of the 20th August, 2004.] An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal Primacy Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings ana'Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987 the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994 and the West Bengal Transport lnfrastructure•Development Fund Act, 2002. 2 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. (Sections 1-3.) WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment and Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987, the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Transport Infrastructure Development Fund Act, 2002, for the purposes and in the manner hereinafter appearing; Ben. Act V of 1922. Ben. Act X of 1935. West Ben. Act XLIII of 1973. West Ben. Act XIV of 1976. ' West Ben. Act VI of 1979. West Ben. Act VIII of 1987. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. West Ben. Act XXI of 2002. Short title and commencement. Amendment of Ben. Act V of
1922. Amendment of Ben. Act X of
1935. It is hereby enacted in the Fifty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2004.
(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have 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.
2. In the Bengal Amusements Tax Act, 1922, after section 11, the following section shall be inserted:— Inspection, search and 11XA. (1) Notwithstanding anything contained in section seizure by the Director of Economic Offences 11, the Director of Economic Offences Investigation Cell may, Investigation Cell. on information or of his own motion or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.
(2) The Director referred to in sub-section (1) may, for the purposes of holding investigation or inquiry under that sub-section, exercise all the powers under section 11 exercisable by different authorities referred to in that section and shall send the report thereof to the State Government.
(3) On receipt of the report referred to in sub-section (2), the State Government may send such report to the Commissioner of Entertainments Tax or the Collector, as the case may be, for taking such action as may be deemed necessary.
(4) After coming into force of this section,—
(a) the Bureau referred to in clause (b) of sub-section (4) of section 11 shall cease to exercise any power under that section; and
(b) the cases partly investigated or partly inquired into by the Bureau shall stand transferred to the Director of Economic Offences Investigation Cell referred to in sub-section (1).
Explanation. —For the purpose ofthis section, the expression "Director of Economic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell as defined in clause (12) of section 2 of the West Bengal Sales Tax Act, 1994.'.
3. In the Bengal Electricity Duty Act, 1935, in the Second Schedule, after exemption (15), the following exemption shall be added:— "(16) an industrial unit set up in any area, other than the area declared and notified by the Government of India as the Special Economic Zone (SEZ), which is 100% Export Oriented Unit (EOU) having the same meaning as in the Export and Import Policy as formulated under section 5 of the Foreign Trade (Development and Regulation) Act, 1992, save in respect of premises used for residential purposes, from the date of first commercial production.". 22 of 1992.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 3 The West Bengal Taxation Laws (Amendment) Act, 2004. (Sections 4-7.)
4. In the West Bengal Primary Education Act, 1973, in section 78B, after clause
(1), the following clause shall be inserted:— "(m) notwithstanding anything contained in clause (1), the State Government may, if it considers necessary so to do in public interest, by notification, exempt a tea estate from payment of education cess for such period and subject to such conditions, as may be specified in such notification.".
5. In the West Bengal Rural Employment and Production Act, 1976, in section 4, after sub-section (4), the following sub-section shall be added:— "(5) Notwithstanding anything contained in this Act, the State Government may, if it considers necessary so to do in public interest, by notification, exempt a tea estate from payment of rural employment cess for such period and subject to such conditions, as may be specified in such notification.".
6. In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,—
(1) in section 8, in sub-section (2), for the words, figures and letters "the 30th day of September of that year", the words, figures and letters " the 31st day of July of that year" shall be substituted with effect from the 1st day of April, 2005;
(2) after section 12A, the following section shall be inserted:— `Inspection, search and 12B. (1) Notwithstanding anything contained seizure by the Director of Economic Offences in section 12A, the Director of Economic Offences Investigation Cell. Investigation Cell may, on information or of his own motion or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.
(2) The Director referred to in sub-section (1) may, for the purposes of holding investigation or inquiry under that sub-section, exercise all the powers under section 17 and shall send the report thereof to the State Government.
(3)
(3) On receipt of the report referred to in sub-section (2), the State Government may send such report to the Commissioner for taking such action as may be deemed necessary. Et-planation. —For the purpose of this section, the expression "Director of Economic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell as defined in clause (12) of section 2 of the West Bengal Sales Tax Act, 1994.'; after section 17B, the following section shall be inserted:— "Limitation for 17C. The determination of tax, penalty or interdetermination of tax est, as the case may be, payable by any person as etc. payable under section 17A or referred to in section 17A or section 17B, shall not be section 17B. made for any year or period or periods, as the case may be, after expiry of three years from the end of such year or such period or periods.".
7. In the West Bengal Taxation Tribunal Act, 1987, in the Schedule, after the entry "1996 XIX The West Bengal Building Tax Act, 1996.", the following entry shall be added:— Amendment of West Bcn. Act XLIII of 1973. Amendment of West Ben. Act XIV of 1976. Amendment of West Ben. Act VI of 1979. Amendment of West Ben. Act VIII of 1987. West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. "2001 XV The West Bengal State Tax on Consumption or Use of West Ben. Act Goods Act, 2001.". XV of 2001. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. Amendment of West Ben. Act XV of 1994. Amendment of West Ben. Act XLIX of 1994. (Sections 8, 9.)
8. In the West Bengal Luxury Tax Act, 1994, after section 14, the following section shall be inserted:— `Inspection, search and 14A. (1) Notwithstanding anything contained in section seizure by the Director 14, the Director of Economic Offences Investigation Cell may, of Economic Offences Investigation Cell. on information or ofhis own motion or when the State Government so directs, carry out investigation or hold inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.
(2) The Director referred to in sub-section (1) may, for the purposes of holding investigation or inquiry under that sub-section, exercise all the powers under section 12 and section 13 and shall send the report thereof to the State Government.
(3) On receipt of the report referred to in sub-section (2), the State Government may send such report to the prescribed authority for taking such action as may be deemed necessary.
Explanation.—For the purpose of this section, the expression "Director ofEconomic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell as defined in clause (12) of section 2 of the West Bengal Sales Tax Act, 1994.'.
9. In the West Bengal Sales Tax Act, 1994,—
(1) in section 2,—
(a) in clause (10),—
(i) in sub-clause (b), for the words "other valuable consideration.", the words "other valuable consideration;" shall be substituted;
(ii) after sub-clause (b), the following sub-clause shall be inserted:— "(c) a person who has set up a business of selling or purchasing goods in West Bengal.";
(b) after clause (11), the following clauses shall be inserted:— '(12) "Director of Economic Offences Investigation Cell" means the Director of Economic Offences Investigation Cell appointed under sub-section (2) of section 7A; (12A) "Economic Offences Investigation Cell" means the Economic Offences Investigation Cell constituted under subsection (1) of section 7A; ' ;
(c) in clause (31), after the words "or any sum charged as cess leviable", the words ", or a sum equal to the sum charged from a registered dealer by another registered dealer as cess leviable," shall be deemed to have been inserted with effect from the 21st day of August, 2002;
(d) in clause (40),—
(i) in sub-clause (a),— (A) for the words "rice, wheat and foreign liquor", the words "rice, wheat, foreign liquor and country liquor" shall be deemed to have been substituted with effect from the 1st day of January, 2000; (B) for the words "rice, wheat, foreign liquor and country liquor", the words "rice, wheat and country liquor" shall be substituted;
(ii) after sub-clause (c), the following sub-clause shall be inserted:— "(d) the sale-prices or the parts of sale-prices, if any, in respect of sale during such period of goods specified in Schedule VIII, on a prior sale whereof in West Bengal by a registered dealer, who is an importer, or a manufacturer and is not entitled to West Ben. Act XLIX of 1994.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 5 The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.) enjoy the benefit of exemption from payment of tax, or deferment of payment of tax, or remission of tax payable, under section 39, section 40, section 41, section 42, or section 43, of such goods, tax is shown to the satisfaction of the Commissioner to have been paid at the rate referred to in section 22D:";
(2) after section 7, the following section shall be inserted:— 'Economic Offences 7A. (1) The State Government may constitute a Investigation Cell. Cell namely the Economic Offences Investigation Cell for the purposes of carrying out investigation or holding inquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith.
(2) The Economic Offences Investigation Cell shall consist of the Director of Economic Offences Investigation Cell appointed by the State Government and such other officers appointed to assist him as the State Government may think fit.
(3) Subject to such rules as may be prescribed, the Director of Economic Offences Investigation Cell may, notwithstanding anything to the contrary contained in this Act, on information or on his own motion or when the State Government so directs, exercise all the powers under section 62A, section 65, section 66, section 67, section 69 and section 70, for the purpose of carrying out such investigation or inquiry.
(4) The Director of Economic Offences Investigation Cell shall, after carrying out the investigation or inquiry, send a report thereof to the State Government.
(5) The Director of Economic Offences Investigation Cell and the officers appointed to assist him shall exercise jurisdiction over whole of West Bengal.
(6) On receipt of the report referred to in sub-section (4), the State Government may send such report to the Commissioner for taking such action as may be deemed necessary.'; in section 13, in sub-section (1),—
(a) after the word and figures "section 10", the word and figures ", section 15" shall be inserted;
(b) in clause (c), for the words, letter, figures and brackets "other than the purpose specified in clause (a) or section 15", the words, letter and brackets "other than the purpose specified in clause (a)" shall be substituted;
(4) in section 17,—
(a) in sub-section (2), after clause (fa), the following clause shall be deemed to have been inserted with effect from the 1st day ofNovember, 2003 :— "(fb) fourpercentum of such part of his taxable turnover of sales as represents sales of goods, other than goods specified in Part B of Schedule IV, to the Calcutta Tramways Company (1978):
Provided that the provision of this clause shall apply subject to such conditions and restrictions as may be prescribed;";
(3) 6 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III
(5) The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.)
(b) in sub-section (3), in clause (a),—
(i) in sub-clause (ix),— (A) after tM-words "sales of foreign liquor", the words ", or country liquor," shall be deemed to have been inserted with effect from the 1st day of January, 2000; (B) for the words "foreign liquor, or country liquor", the words "country liquor" shall be substituted;
(ii) in sub-clause (x),— (A) after the words "sales of foreign liquor", in two places where they occur, the words ", or country liquor," shall be deemed to have been inserted with effect from the 1st day of January, 2000; (B) for the words " sales of foreign liquor, or country liquor,", in two places where they occur, the words "sales of country liquor" shall be substituted; after section 18A, the following section shall be inserted:— `Liability to pay turnover 18B. (1) Notwithstanding anything contained tax on turnover of resales of certain goods. elsewhere in this Act,—
(a) every dealer whose turnover of resales of goods during the previous year ended on or before the 31st day of March, 2004, exceeds twentyfive lakh rupees shall, in addition to tax payable under any other provision of this Act, be liable to pay from the 1st day of October, 2004, a turnover tax on his turnover of resales mentioned in subsection (4);
(b) every dealer whose turnover of resales of goods during the year commenced on the 1st day of April, 2004, exceeds twenty-five lakh rupees on any day on or after the 1st day of April, 2004, and before the 1st day of October, 2004, shall, in addition to tax payable under any other provision of this Act, be liable to pay a turnover tax on his turnover of resales mentioned in sub-section (4);
(c) every dealer, other than those referred to in clause (a) or clause (b), whose turnover of resales calculated from the commencement of any year ending on or after the 1st day of April, 2004, exceeds twenty-five lakh rupees at any time within such year shall, in addition to tax payable under any other provision of this Act, be liable to pay, with effect from the day immediately following the day on which such turnover of resales exceeds twenty-five lakh rupees, a turnover tax on his turnover of resales mentioned in sub-section (4).
(2) Every dealer who has become liable to pay turnover tax under subsection (1) shall continue to be so liable until expiry of three consecutive years during each of which his turnover of resales does not exceed twentyfive lakh rupees.
(3) Every dealer whose liability to pay turnover tax under sub-section
(1) has ceased under the circumstances stated in sub-section (2) shall, if his turnover of resales calculated from the commencement of any year again exceeds twenty-five lakh rupees at any time within such year, be liable to pay such tax with effect from the day immediately following the day on which such turnover of resales again first exceeds twenty-five lakh rupees.
(4) The tax referred to in sub-section (1) shall be levied on that part of the turnover of resales of a dealer during any period which remains after deducting therefrom his turnover of resales as represents—
(a) resales of goods which are shown to the satisfaction of the Commissioner not to have taken place in West Bengal, or to
PART THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 7 The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.) have taken place in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act;
(b) resale of such goods as the State Government may, by notification, specify.
(5) The turnover tax referred to in sub-section (1) shall be levied at the rate of one-fifth of one per centum on such part of turnover of resales as specified in sub-section (4).
Explanation. —For the purpose of this section, the expression "turnover of resales", in relation to any period, means the aggregate of sale price or sale prices, if any, of a dealer in respect of sale during such period of goods specified in Part A of Schedule IV which are purchased by him in West Bengal and sold by him without doing anything to the goods which may amount to, or result in, a manufacture.';
(6) in section 22, in sub-section (2), for the words, figures and brackets "item of iron and steel falling in another category as specified in any other subclause of clause (iv)", the words, figures and brackets "item of iron and steel falling in that sub-clause or in any other sub-clause of clause (iv)" shall be substituted;
(7) after section 22B, the following sections shall be inserted:— `Set-off of tax payable 22C. (1) Subject to other provisions of this on sales of goods specified in Schedule section, there shall be a set-off of the amount of tax VIII. which has been realised from a registered dealer, on or after coming into force of this section, in respect of sales to him in West Bengal of any goods specified in Schedule VIII against the amount of tax payable by him on resale of such goods in West Bengal.
Explanation.—For the purpose of this section, the expression "in West Bengal" shall not include sales in the course of inter-State trade or commerce within the meaning of section 3 of the Central Sales Tax Act, 1956, or in the course of import of the goods into, or export of the goods out of, the territory of India within the meaning of section 5 of that Act.
(2) A registered dealer who intends to claim a set-off of the amount of tax under sub-section (1), shall, for the purpose of determining the amount of tax to be set-off, maintain accounts, records or evidence in respect of the value or quantity of goods specified in Schedule VIII purchased by him in West Bengal.
(3) No claim for set-off under sub-section (1) shall be allowed to a registered dealer against his purchases of goods specified in Schedule VIII, unless the amount of tax has been separately charged and shown in the bill or cash memo issued to him by the registered dealer from whom he has purchased such goods.
(4) The claim for set-off of the amount of tax realised from a registered dealer on sale to him of any goods specified in Schedule VIII, shall not exceed the amount of tax payable by such dealer on his resale of such goods. Payment of tax at certain 22D. Notwithstanding anything contained in percentage of maximum retail price on sale of clause (g) of sub-section (1) of section 17, any goods specified in registered dealer, who is an importer, or a Schedule VIII. manufacturer and is not entitled to enjoy the benefit of exemption from payment of tax, or deferment of payment of tax, or 74 of 1956. 8 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.) remission of tax payable, under section 39, section 40, section 41, section 42, or section 43, of any goods specified in Schedule VIII, may, at his option, pay, in lieu of the tax payable by him on sale of such goods under clause (g) of sub-section (1) of section 17, tax at such rate on the maximum retail price of such goods specified in that Schedule as the State Government may, by notification, specify, and different rates may be fixed for different items of such goods. ' ;
(8) in section 26, in sub-section (6), in the second proviso, for the words and figures "or section 12,", the words, figures and letter ", section 12, section 15, or section 18B," shall be substituted;
(9) in section 27,-
(a) for sub-section (1), the following sub-section shall be substituted:- "(1) Any dealer may, notwithstanding that he is not liable to pay tax under any provision of this Act, apply in the prescribed manner to the prescribed authority for registration under this Act.";
(b) in sub-section (5), for the words and figures " section 12 or section 15", the words, figures and letter "section 12, section 15, or section 18B" shall be substituted;
(c) in sub-section (6), for the words and figures " section 12 or section 15", the words, figures and letter "section 12, section 15, or section 18B" shall be substituted;
(10) in section 45A,-
(a) in sub-section (1), for the words "fifty lakh rupees", the words "seventy-five lakh rupees" shall be substituted;
(b) in clause (a) of the first proviso to sub-section (1), for the words "three consecutive years", the words "two consecutive years" shall be substituted;
(c) in sub-section (2), for the words "fifty lakh rupees", the words "seventy-five lakh rupees" shall be substituted;
(11) in section 72, in sub-section (3), the following provisos shall be added at the end:- "Provided that the Commissioner, or the authority referred to in subsection (2), may, before countersigning the consignment note or a document of like nature containing the declaration produced, demand from the transporter, by an order in writing, a reasonable amount of security, if he is satisfied that the transporter has failed to produce before the Commissioner or such authority, at the last checkpost, as specified in sub-section (4), any consignment note or a document of like nature containing the declaration made by him in respect of any goods transported in a goods vehicle by him on any previous occasion:
Provided further that the security furnished shall be released to the transporter, if the Commissioner or the authority demanding the security under the first proviso is satisfied that the goods vehicle carrying the goods, for which the consignment note or the document of like nature containing the declaration had been endorsed on furnishing of security, has exited from West Bengal:
Provided also that if the transporter fails to, produce before the Commissioner, or the authority referred to in sub-section (2), the evidence of exit from West Bengal of the vehicle carrying the goods, referred to in the second proviso, within a reasonable time from such exit, the security shall be adjusted against the penalty which may be imposed upon the transporter under sub-section (6) or under section 71B.";
PART MT THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 9 The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.)
(12) in section 79,—
(a) for the provisos to sub-section (1), the following provisos shall be deemed to have been substituted with effect from the 1st day of April, 2004:— " Provided that no appeal shall be entertained by the said authority unless he is satisfied that such amount of the tax, penalty or interest, as the case maybe, as the appellant may admit to be due from him has been paid:
Provided further that where the payment of tax due from a registered dealer under section 47 stands deferred under section 40, section 42 or section 43, an appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained.";
(b) in sub-section (2), the following provisos shall be added at the end:— "Provided that any appeal, which is presented on or after coming into force of this proviso and is entertained under sub-section (1), shall, if not disposed of before expiry of two years from the date of its presentation, be deemed to have been disposed of in accordance with law and all the claims of the applicant shall be deemed to have been allowed in full:
Provided further that the appropriate appellate authority may, before expiry of the period mentioned in the first proviso, obtain from the Commissioner an extension of time mentioned in that proviso and where the Commissioner, for reasons to be recorded in writing, extends the time, such appeal may be disposed of during the one year immediately following the period mentioned in the first proviso.";
(c) for sub-section (4), the following sub-section shall be deemed to have been substituted with effect from the 1st day of April, 2004:— "(4) Pending disposal of an appeal referred to in sub-section (2), the appellate authority may, on application, at his discretion and subject to such conditions and restrictions as may be prescribed, stay realisation of the amount of tax, penalty or interest in dispute wholly or in part";
(13) in Schedule I,—
(a) after serial No. 4A in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "4B. Rusk.";
(b) for the entry (c) in column (3) against serial No. 14, the following entry shall be substituted:— "(c) Except when sold with a brand name.";
(c) in the entry in column (2) against serial No. 41 in column (1), for the words "Gur and jaggery,", the words "Gur, Rab fit for human consumption and jaggery," shall be deemed to have been substituted with effect from the 1st day of January, 2000;
(d) for the entries in column (2) against serial No. 66 in column (1), the following entry shall be substituted:— "Pen of all varieties and descriptions and refill, cartridges and nozzles thereof and writing ink."; 10 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.)
(e) after serial No. 76 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be deemed to have been inserted with effect from the 1st day of April, 1998:— "76A. Solar fans, solar lights, solar pumps and solar lanterns which run on electricity generated by photovoltaic devices.";
(f) for the entries in column (2) against serial No. 81 in column (1), the following entry shall be substituted:— "Cotton fabrics, man-made fabrics, or woven fabrics of wool, as referred to in section 14 of the Central Sales Tax Act, 1956."; 74 of 1956.
(14) in Schedule IV, in PART A,—
(a) the entries in column (2) against serial No. 24 in column (1) shall be omitted;
(b) the entries in column (2) against serial No. 124 in column (1) shall be omitted;
(c) the entries in column (2) against serial No. 181 in column (1) shall be omitted;
(d) for the entries in column (2) against serial No. 227 in column (1), the following entries shall be substituted:— "Utensils, that is to say, implements or containers used in cooking, dish, bowl and tumbler, made of stainless steel, plastic or aluminium, other than those specified elsewhere in this Schedule or in any other Schedule.";
(e) for serial No. 253 in column (1) and the entries relating thereto in column (2), the following serial Nos. in column (1) and the entries relating thereto in column (2) shall be substituted:— "253. Interesterified vegetable fats.
254. Patches, strips, solution and kit used for repairing puncture in tyres and tubes of bicycle, tricycle and cycle rickshaw.
255. Husk of isabgul.
256. Food colours.
257. Rubber gloves.
258. Clocks, time-pieces and watches of all types and parts thereof and watch-straps.
259. Furniture, almirahs, and safes, made wholly or principally of aluminium, stainless steel, iron or steel.
260. Marble, granite, black stone, cudappa stone, Kota stone and any other natural stone, and articles (including tiles) made thereof.
261. Video cassette tape, audio cassette tape.
262. Electrical goods of all kinds used in the generation, transmission, distribution or in connection with the consumption of electricity, including all kinds of wires and cables, holders, plugs, sockets, switches, cappings, reapers, bends, junction boxes, coupling boxes, meter boxes, switch boxes, fuse switch boxes, distribution boxes, power meters, meter boards, switch boards, panel boards, distribution boards, electrical relays, single phasing preventors, wooden plugs, lightning arrestors, electrical earthen ware and porcelain
PART THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 11 The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.) ware, circuit breakers, starters, power supply indicators, winding wires and strips, jointing materials, fitting elements, general lighting system (G.L.S.) lamps, chandeliers and their shades, protectors, stands fixtures, fittings, battens, brackets, sound or visual signalling apparatus such as bells, sirens, indicator panels, burglar or fire alarms, and parts and accessories of such goods other than those specified elsewhere in this Schedule or in any other Schedule.
263. Footwears of all descriptions excluding hawai chappals, chappals and sandals made of plastic.
264. Jute goods, except those specified in any other Schedule.
265. Fancy leather goods, that is to say, brief-case, attache case, ornamented vanity bag and hand bag made of leather.
266. Hardware goods, that is to say,—
(i) Barbed wire;
(ii) Wire net including perforated metal sheets;
(iii) Wire mesh;
(iv) Brackets;
(v) Hinges;
(vi) Hooks and eyes;
(vii) Nails;
(viii) Door closer including automatic door closer;
(ix) Screw studding;
(x) Sand paper and emery paper and emery cloth;
(xi) Hoops;
(xii) Stone for polishing floor;
(xiii) Pin;
(xiv) Fastener including hex bolt;
(xv) Cleat;
(xvi) Stone for sharpening carpenters' equipments;
(xvii) Iron pan (kadat; tawa or chatoo);
(xviii) Iron gamla (chuna kadai);
(xix) Hamal-dista;
(xx) Chains for domestic and pet animals;
(xxi) Carriage bolts;
(xxii) Curtain rod and string;
(xxiii) Revolving chair machine;
(xxiv) Hangers other than those made of plastic;
(xxv) Machine screws;
(xxvi) Handles made of brass and other materials;
(xxvii) Knobs;
(xxviii) Buckles of all varieties;
(xxix) Shoe rings;
(xxx) Shoe eyelets;
(xxxi) Brass rings;
(xxxii) Roofing screws, bottle screws, straining screws;
(xxxiii) L-look bolts;
(xxxiv) J-look bolts;
(xxxv) Rat traps;
(xxxvi) Rings;
(xxxvii) Aldraps; (xxxviii) Hash bolts and door bolts;
(xxxix) Pick axes;
(xl) Iron oven commonly known as unan or chula;
(xli) Galvanised iron bucket;
(xlii) Flats; 12 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.)
(xliii) Angles;
(xliv) Plaster mesh;
(xlv) Clamps of all varieties;
(xlvi) Draw locks, almirah locks, cupboard locks, and box locks, but excluding door locks and padlocks;
(xlvii) Other fittings of door, window, or furniture, made of base metal or alloys;
(xlviii) Sockets;
(xlix) Gun metal fittings;
(1) Steel wool; (1i) Thimbles;
(lii) Tile polishing blocks and rubbing bricks;
(liii) Metal mesh;
(liv) Polypropylene rope and nylon rope.
267. Readymade garments (other than hosiery goods and garments made ofXhaddaror Khadz) including necktie, bow and collar but excluding those specified in any other Schedule.
268. Tea.
269. Sanitary wares and sanitary fittings excluding those made of plastic or other synthetic substances.
270. Cast iron casting.
271. Food made from soyabean, commonly known as soya food.
272. Bricks.
273. Hosiery goods of all varieties and descriptions.
274. Cotton yarn (excluding cotton yarn in hank) and all noncotton yarns except those specified elsewhere in this Schedule or in any other Schedule.
275. Items of goods not specified by name or description, other than those specified in Schedule I or Schedule VIII.";
(15) for Schedule VIII, the following Schedule shall be substituted:— "SCHEDULE VIII [See section 17(1)(g)] Goods on sale of which tax is payable at the rate fixed in column (3), against the corresponding entry of such goods in column (2), of this Schedule Serial Description of goods Rate of tax No.
(1) (2)
(3)
1. Drugs and medicines except those specified in any other Schedule—
(i) cream, paste or ointment containing medicinal Ten substance, sold under various trade names or descriptions, such as Boroline, Boroplus, Borocalendula, Borosoft, Himani Gold Cream, Vicco Turmeric Cream, Soft 8kinobit, or under any other name or description whatsoever of like nature;
(ii) body powder containing medicinal substance, sold Fifteen under various trade names or descriptions, such as Nycil, Shower to Shower, or under any other name or description whatsoever of like nature;
PART THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 13 The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 9.) Serial No.
(1) Description of goods Rate of tax
(2)
(3) Eight Eight
(iii) surgical dressing;
(iv) drugs and medicines other than those specified in item
(i), item (ii) or item (iii), including cream, paste, powder or ointment, sold under various trade names such as Burnol, Neosporin, Nebasulf, Silverex, Wokadine, Dettol, or under any other name or description whatsoever of like nature.
2. Foreign liquor, whether made in India or not, including Twenty-five brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters, and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors.";
(16) in Schedule VIIIA,-
(a) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 1 in column (1), shall be omitted;
(b) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 2 in column (1), shall be omitted;
(c) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 3 in column (1), shall be omitted;
(d) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 6 in column (1), shall be omitted;
(e) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 7 in column (1), shall be omitted;
(f) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 8 in column (1), shall be omitted;
(g) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 9 in column (1), shall be omitted;
(h) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 10 in column (1), shall be omitted;
(i) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 11 in column (1), shall be omitted;
(j) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 12 in column (1), shall be omitted;
(k) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 13 in column (1), shall be omitted;
(1) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 14 in column (1), shall be omitted; 14 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 20, 2004 [PART III The West Bengal Taxation Laws (Amendment) Act, 2004. (Section 10.)
(m) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 15 in column (1), shall be omitted;
(n) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 16 in column (1), shall be omitted;
(o) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 18 in column (1), shall be omitted;
(p) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 21 in column (1), shall be omitted;
(q) the entries in column (2), sub-column (a) and sub-column (b) of column
(3), and column (4), against serial No. 22 in column (1), shall be omitted. Amendment of West Ben. Act XXI of 2002.
10. In the West Bengal Transport Infrastructure Development Fund Act, 2002, in section 4, for sub-section (1), the following sub-section shall be substituted:— "(1) There shall be levied and collected, for the purposes of this Act, a cess on every sale in West Bengal—
(a) by any person, other than the persons referred to in clause (b), of goods which have not been purchased by such person in West Bengal,
(b) by any of the persons, namely,—
(i) Indian Oil Corporation Limited,
(ii) Hindusthan Petroleum Corporation Limited,
(iii) Bharat Petroleum Corporation Limited,
(iv) IBP Company Limited,
(v) Indian Oil Corporation Limited (Assam Division),
(vi) Indian Oil Petronas Private Limited,
(vii) Reliance Petroleum Private Limited,
(viii) Reliance Marketing Private Limited, made to any person, other than those referred to in sub-clause
(i) to sub-clause (viii), of goods— (A) which have been purchased in West Bengal by the person referred to in sub-clause (i) to sub-clause (viii) from any other person so referred to, or (B) which have not been purchased in West Bengal by the person referred to in sub-clause (i) to sub-clause (viii), at the appropriate rate specified in column (3) of the First Schedule:
Provided that, subject to such condition as may be prescribed, the State Government may exempt, with prospective or retrospective effect, any sale of goods from levy of cess.". By order of the Governor, S. K. NANDY, Secy. to the Govt. of West Bengal, Law Department. Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056 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