The West Bengal Finance Act, 1992

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act I of 1992 
THE WEST BENGAL FINANCE ACT, 1992. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 27th March, 1992.] 
[27th March, 1992.] 
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal 
Finance (Sales Tax) Act, 1941, the Bengal Raw Jute Taxation Act, 
1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal 
Sales Tax Act, 1954, the Taxes on Entry of Goods into Calcutta 
Metropolitan Area Act, 1972, the West Bengal Entertainments and 
Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal 
Motor Spirit Sales Tax Act, 1974, the West Bengal Urban Land 
Taxation Act, 1976; the West Bengal State Tax on 
Professions, Trades, Callings and Employments Act, 1979 and the 
West Bengal Entertainment-cum-Amusement Tax Act, 1982. 
Ben. Act V 
of 1922. 
Ben. Act VI 
of 1941. 
Ben. Act XI 
of 1941. 
Ben. Act IV 
of 1944. 
West Ben. Act 
IV of 1954. 
West Ben. Act 
V of 1972. 
West Ben. Act 
XXI of 1972. 
West Ben. Act 
XI of 1974. 
West Ben. Act 
VIII of 1976. 
West Ben. Act 
VI of 1979. 
West Ben. Act 
VI of 1982. 
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 
1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Raw Jute 
Taxation Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the 
West Bengal Sales Tax Act, 1954, the Taxes on Entry of Goods into 
Calcutta Metropolitan Area Act, 1972, the West Bengal Entertainments 
and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal 
Motor Spirit Sales Tax Act, 1974, the West Bengal Urban Land Taxation 
Act, 1976, the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979 and the West Bengal Entertainment-cum-
Amusement Tax Act, 1982, for the purposes and in the manner hereinafter 
appearing; 
It is hereby enacted in the Forty-third Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Finance Act, 1992. Short title 
and com- 
(2) It shall come into force on such date as the State Government mencement. 
may, by notification in the Official Gazette, appoint, and different dates 
may be appointed for different provisions of this Act. 
The West Bengal Finance Act, 1992. 
[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, in sub-
section (3),— 
(1) in the Table, in the entries relating to item (c) in column 1, the 
words ", sports and games" shall be omitted; 
(2) the second proviso shall be omitted. 
3. In the Bengal Finance (Sales Tax) Act, 1941,— 
(1) in section 2, in clause (hb), for the words, figure and letter "or 
section 6D and includes", the words, figures, letters and brackets 
"or sub-section (3) of section 6D, and includes the amount 
payable under sub-section (4) of section 6D and" shall be 
substituted; 
(2) in section 6B,— 
(a) in sub-section (3), for clause (a), the following clauses shall 
be substituted:— 
"(a) two per centum of such part of the turnover as 
specified in sub-section (2), if the aggregate of the 
gross turnover under this Act and the gross turnover 
under the West Bengal Sales Tax Act, 1954, of the 
dealer liable to pay such tax exceeds rupees fifty crores 
during the year in respect of which or part of which 
the turnover tax is levied; 
(aa) one and a halfper centum of such part of the turnover 
as specified in sub-section (2), if the aggregate of the 
gross turnover under this Act and the gross turnover 
under the West Bengal Sales Tax Act, 1954, of the 
dealer liable to pay such tax exceeds rupees one crore 
but does not exceed rupees fifty crores during the year 
in respect of which or part of which the turnover tax 
is levied;"; 
(b) in clause (c), after the word, letter and brackets 
"clause (a)", the word, letters and brackets ", clause (aa)" 
shall be inserted; 
(c) in the proviso, for clause (i), the following clauses shall be 
substituted:— 
"(i) under clause (a) shall not exceed a sum equivalent 
to the aggregate of three-fourths of the turnover tax 
payable by him in accordance with the said clause 
and twenty per centunr of the amount by which his 
aforesaid gross turnover exceeds rupees fifty crores; 
West Ben. 
Act IV 
of 1954. 
2 
The West Bengal Finance Act, 1992. 
of 1992.] 
(Section 3.) 
(ia) under clause (aa) shall not exceed a sum equivalent 
to the aggregate of two-thirds of the turnover tax 
payable by him in accordance with the said clause 
and fifteen per centum of the amount by which his 
aforesaid gross turnover exceeds rupees one crore; 
and"; 
(3) in section 6D, after sub-section (3) ending with the words, figure 
and brackets "as specified in sub-section (2)", the following 
sub-sections shall be inserted:— 
"(4) Notwithstanding anything contained in sub-section (1), 
sub-section (2) or sub-section (3), subject to such conditions 
and restrictions as may be prescribed, the Commissioner 
may, if a registered dealer liable to pay tax under clause 
(b) of sub-section (1) opts under sub-section (5), accept 
by way of composition in lieu of the tax payable under 
sub-section (3) by such dealer during any period, an amount 
computed at the rate of two per centuin of the amount 
received or receivable during such period as valuable 
consideration or part of such valuable consideration on 
account of any works-contract executed wholly or partly 
during that period wherein transfer of property in goods 
(whether as goods or in some other form) is involved. 
(5) Any dealer who intends to opt to avail himself of the 
provisions of sub-section (4) may apply in such form and 
within such time as may be prescribed to the Commissioner 
or such other authority as may be prescribed to be permitted 
to pay the amount under that sub-section and, on being so 
permitted, shall pay such amount in respect of any period 
and furnish return therefor in accordance with the 
provisions of section 10. 
(6) An option exercised under sub-section (5) in respect of 
any period shall remain in force for not less than three 
complete years and where any dealer intends to withdraw 
such option prospectively, he shall apply to the 
Commissioner or such other authority as may be prescribed 
not less than six months before the end of a year."; 
(4) in section 10A, in the proviso to sub-section (2), for the words 
"estimate the tax payable for such period on the basis of such 
assessment after giving the dealer an opportunity of being 
heard.", the words "apportion the tax payable for such period 
on the basis of such assessment." shall be substituted; 
3 
The West Bengal Finance Act, 1992. 
[West Ben. Act 
(Section 4.) 
(5) in section 11, for sub-section (2i), the following sub-section shall 
be substituted:— 
"(2i) No determination under sub-section (2h) of this section 
in respect of interest payable under sub-section (1) or sub-
section (2) of section 10A shall be made after the date of 
assessment under sub-section (1) of this section in respect 
of the period for which such determination is made or 
after the expiry of one year from the date of coming into 
force of the West Bengal Finance Act, 1992, whichever is 
later."; 
(6) in section 26, in sub-section (2), after clause (dddd) the following 
clause shall be inserted:— 
"(ddddd) the conditions and restrictions subject to which the 
Commissioner may accept the amount by way of 
composition under sub-section (4), the form in which, 
the time within which, and the authority to whom, a 
dealer may apply under sub-section (5), or sub-
section (6), of section 6D;"; 
(7) in Schedule I, for item 114 and the entries in column 1, the 
following item and entries shall be substituted:— 
"114. Dot pens and refills and cartridges thereof, fountain pens 
and writing ink.". 
Amendment 
of Ben. Act 
XI of 1941. 
4. In the Bengal Raw Jute Taxation Act, 1941,— 
(1) in section 8B, in the proviso to sub-section (2), for the words 
"estimate the tax payable for such period on the basis of such 
determination after giving the occupier of a jute-mill or shipper 
of jute an opportunity of being heard.", the words "apportion 
the tax payable for such period on the basis of such 
determination." shall be substituted; 
(2) in section 9, for sub-section (lb), the following sub-section shall 
be substituted:— 
"(1b) No determination under sub-section ( la) of this section 
in respect of interest payable under sub-section (1) or 
sub-section (2) of section 8B shall be made after the date 
of determination of tax and penalty (if any) under sub 
section (1) of this section in respect of the period for 
which such determination of interest is made or after the 
expiry of one year from the date of coming into force of 
the West Bengal Finance Act, 1992, whichever is later."; 
(3) in section 21, to sub-section (1), the following proviso shall be 
added:- 
4 
The West Bengal Finance Act, 1992. 
I of 1992.] 
(Sections 5, 6.) 
"Provided that no appeal shall be entertained by the authority, 
the Commissioner, or the Collector, as aforesaid, as the case 
may be, unless such authority, Commissioner or Collector, as 
the case may be, is satisfied that such amount of the tax as the 
appellant may admit to be due from him has been paid.". 
5. In the Bengal Agricultural Income-tax Act, 1944,— 
(1) in section 24, for sub-section (1), the following sub-section shall 
be substituted:— 
"(1) Every person whose total agricultural income during the 
previous year exceeded the maximum amount which is 
not chargeable to agricultural income-tax, shall furnish a 
return in the prescribed form, verified in the prescribed 
manner, setting forth his total agricultural income and, 
except in the case of a company, firm, or other association 
of persons, also his total world income during the previous 
year and such other particulars as may be prescribed, before 
the expiry of three months from the end of the previous 
year or before the 30th day of June next following the 
previous year, whichever is later: 
Provided that on an application made in the prescribed 
manner, the Agricultural Income-tax Officer may, in his 
discretion, extend the date for furnishing the return, and 
shall, in the case of agricultural income assessable under 
section 8, allow such extension of such date as may be 
necessary to enable the assessee to file any certified copy 
of an assessment order under the enactments relating to 
Indian income-tax."; 
(2) in section 27, in sub-section (2), the words, figures and brackets 
"before the publication of the notice referred to in sub-
section (1) of section 24 or" shall be omitted; 
(3) in section 32, in sub-section (1), in clause (a), the words "by 
notice given" shall be omitted; 
(4) in section 61, in sub-section (4), for the words, figures and 
brackets "within thirty days of the publication of the notice 
under sub-section (1) of section 24 or where a notice under sub-
section (2) of that section is served," , the words, figures and 
brackets "within sixty days from the end of the previous year or, 
where a notice under sub-section (2) of section 24 is served," 
shall be substituted. 
6. In the West Bengal Sales Tax Act, 1954,— 
(1) in section 2,— 
(a) after clause (cccc), the following clause shall be inserted:—
`0 d) "sale" means any transfer of property in notified 
commodities for cash or deferred payment or other 
valuable consideration, and includes— 
Amendment 
of Ben. Act 
IV of 1944. 
Amendment 
of Ben. Act 
IV of 1954. 
5 
The West Bengal Finance Act, 1992. 
[West Ben. Act 
(Section 6.) 
(i) any delivery of notified commodities on hire 
purchase or any system of payment by 
instalments; 
(ii) any supply, by way of or as part of any service 
or in any other manner whatsoever, of notified 
commodities, being food or any other article 
for human consumption or any drink or non-
alcoholic beverage, where such supply or 
service is for cash, deferred payment or other 
valuable consideration, 
and such delivery or supply of any notified 
commodities shall be deemed to be a sale of those 
notified commodities by the person making the 
delivery or supply and a purchase of those notified 
commodities by the person to whom such delivery 
or supply is made, but does not include a mortgage, 
hypothecation, charge or pledge;"; 
(b) in clause (d) after the words "containers or other materials 
for the packing of notified commodities", the words "or 
for anything done by the dealer in respect of the notified 
commodities at the time of, or before, delivery thereof, 
other than the cost of freight or delivery or the cost of 
installation, or interest, when such cost or interest is 
separately charged" shall be added; 
(2) in section 4AAA,— 
(a) in sub-section (3), for clause (a), the following clauses shall 
be substituted:— 
"(a) two per centunt of such part of the turnover as 
specified in sub-section (2), if the aggregate of the 
gross turnover under this Act and the gross turnover 
under the Bengal Finance (Sales Tax) Act, 1941, of 
the dealer liable to pay such tax exceeds rupees fifty 
crores during the year in respect of which or part of 
which the turnover tax is levied; 
(aa) one and a halfper centum of such part of the turnover 
as specified in sub-section (2), if the aggregate of 
the gross turnover under this Act and the gross 
turnover under the Bengal Finance (Sales Tax) Act, 
1941, of the dealer liable to pay such tax exceeds 
rupees one crore but does not exceed rupees fifty 
crores during the year in respect of which or part of 
which the turnover tax is levied;"; 
Ben. Act VI 
of 1941. 
The West Bengal Finance Act, 1992. 
I of 1992.] 
(Section 7) . 
(b) in clause (c), after the word, letter and brackets 
"clause (a)", the word, letters and brackets ", clause (aa)" 
shall be inserted; 
(c) in the proviso, for clause (i), the following clauses shall be 
substituted:— 
TO under clause (a) shall not exceed a sum equivalent 
to the aggregate of thee-fourths of the turnover tax 
payable by him in accordance with the said clause 
and twenty per centum of the amount by which his 
aforesaid gross turnover exceeds rupees fifty crores; 
(ia) under clause (aa) shall not exceed a sum equivalent 
to the aggregate of two-thirds of the turnover tax 
payable by him in accordance with the said clause 
and fifteen per centum of the amount by which his 
aforesaid gross turnover exceeds rupees one crore; 
and"; 
(3) in section 8A, in the proviso to sub-section (2), for the words 
"estimate the tax payable for such period on the basis of such 
assessment after giving the dealer an opportunity of being 
heard.", the words "apportion the tax payable for such period 
on the basis of such assessment." shall be substituted; 
(4) in section 9, for sub-section (6), the following sub-section shall 
be substituted:— 
"(6) No determination under sub-section (5) of this section in 
respect of interest payable under sub-section (1) or sub-
section (2) of section 8A shall be made after the date of 
assessment under sub-section (2) or sub-section (3) of 
this section in respect of the period for which such 
determination is made or after the expiry of one year from 
the date of coming into force of the West Bengal Finance 
Act, 1992, whichever is later.". 
7. In the Taxes on Entry of Goods into Calcutta Metropolitan Area 
Act, 1972, in section 21,— 
(a) in sub-section (1),— 
(i) for the words "Where the prescribed authority has found", 
the words "Where it is claimed by a dealer and the 
prescribed authority has found" shall be substituted; 
(ii) for the words "no tax is leviable" in the two places where 
they occur, the words, figure, letter and brackets "subject 
to the provisions of sub-section (1A), no tax is leviable" 
shall be substituted; 
Amendment 
of West Ben. 
Act V of 
1972. 
7 
The West Bengal Finance Act, 1992. 
[West Ben. Act 
(Sections 8-10.) 
(b) after sub-section (1), the following sub-sections shall be 
inserted:— 
"(IA) Every dealer to whom a transport pass has been granted 
under sub-section (1) shall furnish to the prescribed 
authority within the prescribed time such evidence in 
such manner as may be prescribed to prove that the 
specified goods to which such transport pass relates has 
not been consumed, used or sold in the Calcutta 
Metropolitan Area. 
(1B) If any dealer fails to comply with the provisions of sub-
section (1A) in respect of the whole or any part of the 
specified goods referred to therein, the whole or such 
part of the specified goods shall be deemed to have been 
consumed, used or sold in the Calcutta Metropolitan 
Area."; 
(c) in sub-section (2), after the words, figure and brackets "in sub-
section (1) is consumed, used or sold", the words, figures, letter 
and brackets ", or is deemed under sub-section (1B) to have 
been consumed, used or sold, or appears from the particulars 
furnished under section 31 to have been consumed, used or sold," 
shall be inserted; 
(d) after sub-section (2), the following sub-section shall be 
inserted:— 
"(3) If any dealer contravenes the provisions of sub-
section (IA), in addition to the tax levied under sub-
section (2), a penalty of a sum not exceeding the amount 
of such tax may, after such dealer being given a reason-
able opportunity of being heard, be imposed by the 
prescribed authority.". 
Amendment 
of West Ben. 
Act XXI of 
1972. 
Amendment 
of West Ben. 
Act XI of 
1974. 
Amendment 
of West Ben. 
Act VIII of 
1976. 
8. In the West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972, in section 4, in clause (b), for the words 
"fifteen per centum of the daily charges of a room", the words "twenty-
five per centum of the daily charges realised or realisable for an occupied 
room" shall be substituted. 
9. In the West Bengal Motor Spirit Sales Tax Act, 1974, in section 
4A, in sub-section (1), for the words "one and a half per centum", the 
words "two per centum" shall be substituted. 
10. In the West Bengal Urban Land Taxation Act, 1976, in 
section 2, in sub-section (1), after clause (c), the following clause shall 
be inserted:— 
`(ca) "land appurtenant", in relation to a building, means the land 
contiguous to the land occupied by such building;'. 
8 
The West Bengal Finance Act, 1992. 
I of 1992.] 
(Section 11.) 
11. In the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979,— 
(1) in section 5, in sub-section (6),— 
(a) for the words "rupees twenty for each day", the words 
"rupees twenty for each English calendar month" shall be 
substituted; 
(b) for the words "rupees five for each day", the words "rupees 
ten for each English calendar month" shall be substituted; 
(2) in section 6, in sub-section (3), for the words "rupees five for 
each day", the words "rupees ten for each English calendar 
month" shall be substituted; 
(3) for section 9A, the following section shall be substituted:— 
"9A. (1) If any employer, who has been liable to obtain a 
certificate of registration under sub-section (1) of section 5, or 
any person who has been liable to obtain a certificate of 
enrolment under sub-section (2) of that section, obtains a 
certificate of registration or certificate of enrolment, as the case 
may be, during the period commencing from the 1st day of April, 
1991 and ending on the 31st day of August, 1992 and pays the 
entire amount of tax due from him by the 30th day of September, 
1992, no penalty shall, notwithstanding the provisions of sub-
. section (6) of section 5, be imposed. 
(2) Notwithstanding the provisions of sub-section (2) or sub-
section (3) of section 9, no interest shall be payable by any 
employer or person who has been registered or enrolled during 
the period commencing from the 1st day of April, 1991 and 
ending on the 31st day of August, 1992, where such registered 
employer or enrolled person pays the entire amount of tax due 
from him on or before the 30th day of September, 1992."; 
(4) in section 19, for the provisos, the following proviso shall be 
substituted:— 
"Provided that the provisions of this section shall not apply 
to a person or employer referred to in sub-section (1) of 
section 9A where he complies with the provisions contained 
therein in relation to the period commencing on the date of his 
liability to pay tax and ending on the 30th day of September, 
1992."; 
(5) in the Schedule,— 
(a) in serial No. 12,— 
(i) against item (a), in column 3, for the figures "900", 
the figures "2,500" shall be substituted; 
(ii) against item (b), in the entry in column 2, the words 
"and employers of residential hotels of 3-star category 
and above" shall be omitted; 
Amendment 
of West Ben. 
Act VI of 
1979. 
9 
The West Bengal Finance Act, 1992. 
[West Ben. Act 
(Section 11.) 
(iii) after item (b), the following item and entries relating 
thereto in column 1, column 2 and column 3 shall be 
inserted:— 
"(bb) Owner or occupier or 
lessee of residential 
hotels of 3-star category 
and above 	 2,500 per annum."; 
(iv) in item (c), in the entry in column 2, for the word 
"employers", the words "owners or occupiers or 
lessees" shall be substituted; 
(v) in item (d), in the entry in column 2, the word "ganja," 
shall be omitted; 
(vi) in item (e),— 
(A) in the entry against sub-item (i), in column 2, 
the words ", Video Parlours and Video Rental 
Libraries" shall be omitted; 
(B) after sub-item (ii) in column 2, the following 
sub-item and entries relating thereto in 
column 2 and column 3 shall be added:— 
"(iii) Video Parlours and 
Video Rental 
Libraries 	 2,500 per annum."; 
(vii) in item (f), in column 3, for the figures "900", the 
figures "2,500" shall be substituted; 
(b) for serial No. 12A and the entries relating thereto in 
columns 1, 2 and 3, the following serial No. and entries 
shall be substituted:— 
"12A. Owners or lessees of— 
(a) Beauty Parlours (Non- 
air-conditioned) 	 900 per annum. 
(b) Beauty Parlours (Air- 
conditioned) 	 2,500 per annum. 
(c) Health Resorts or 
Slimming Centres 	 2,500 per annum. 
(d) Air-conditioned hair- 
dressing saloons 	 2,500 per annum. 
(e) Air-conditioned 
restaurants 	 2,500 per annum."; 
(c) in serial No. 21, in the entry relating thereto in column 3, 
for the figures "900", the figures "2,500" shall be substituted. 
10 
The West Bengal Finance Act, 1992. 
I of 1992.] 
(Section 12.) 
12. In the West Bengal Entertainment-cum-Amusement Tax 
Act, 1982,— 
(1) in section 4A,— 
(a) in sub-section (1),— 
(i) in clause (a), for the words "one thousand", the words 
"one thousand and two hundred" shall be substituted; 
(ii) in clause (b), for the words "seven hundred and fifty", 
the words "nine hundred" shall be substituted; 
(iii) in clause (c), for the words "five hundred", the words 
"six hundred" shall be substituted; 
(b) in sub-section (3),— 
(i) in clause (a), for the words "ten thousand", the words 
"twelve thousand" shall be substituted; 
(ii) in clause (b), for the words "one thousand", the words 
"one thousand and two hundred" shall be substituted; 
(2) in section 5,— 
(a) in sub-section (1), in clause (c), for the words "rupees one 
hundred", the words "rupees ten" shall be substituted; 
(b) in sub-section (2), in clause (c), for the words "rupees one 
hundred", the words "rupees ten" shall be substituted; 
(c) in sub-section (3), for the words "rupees fifty per week", 
the words "rupees ten per week" shall be substituted; 
(d) in sub-section (4), for the words "twenty-five rupees per 
week", the words "rupees five per week" shall be substituted; 
(3) in section 6A,— 
(a) for the words, letters and figures "ending on the 31st day of 
December, 1990,", the words, letters and figures "ending 
on the 31st day of December, 1992," shall be substituted; 
(b) for the words, letters and figures "before the 31st day of 
December, 1990.", the words, letters and figures "before 
the 31st day of December, 1992." shall be substituted. 
Amendment 
of West Ben. 
Act VI of 
1982. 
11 

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