The West Bengal Finance Act, 1993

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act V of 1993 
THE WEST BENGAL FINANCE ACT, 1993. 
Ben. Act X 
of 1935. 
Ben. Act. VI 
of 1941. 
West Ben. 
Act IV of 
1954. 
West Ben. 
Act V of 
1972. 
West Ben. 
Act XI of 
1974. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 7th April, 1993.] 
[7th April, 1993.] 
An Act to amend the Bengal Electricity Duty Act, 1935, the Bengal Finance 
(Sales Tax) Act, 1941, the West Bengal Sales Tax Act, 1954, the Taxes 
on Entry of Goods into Calcutta Metropolitan Area Act, 1972 and the 
West Bengal Motor Spirit Sales Tax Act, 1974. 
WHEREAS it is expedient to amend the Bengal Electricity Duty Act, 
1935, the Bengal Finance (Sales Tax) Act, 1941, the West Bengal Sales 
Tax Act, 1954, the Taxes on Entry of Goods into Calcutta Metropolitan 
Area Act, 1972 and the West Bengal Motor Spirit Sales Tax Act, 1974, for 
the purposes and in the manner hereinafter appearing; 
1. (1) This Act may be called the West Bengal Finance Act, 1993. 
(2) It shall come into force on the 15th day of April, 1993. 
2. In the Bengal Electricity Duty Act, 1935, in the Second Schedule,— 
(1) after exemption (12), the following exemption shall be 
added:— 
"(13) a newly set up industrial unit, save in respect of 
premises used for residential purposes, for a period of five 
years from the date of first commercial production."; 
(2) after Explanation (4), the following Explanation shall be 
added:— 
`Explanation (5).—For the purposes of exemption (13), 
the expression "a newly set up industrial unit" means an 
industrial unit which is established and commissioned by its 
owner for the manufacture of goods in West Bengal for the 
first time on or after the 1st day of April, 1993, under any 
scheme approved by the State Government.'. 
Short title 
and com-
mencement. 
Amendment 
of Ben. Act 
X of 1935. 
77 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
Amendment 
of Ben. Act 
VI of 1941. 
(Section 3.) 
3. In the Bengal Finance (Sales Tax) Act, 1941,— 
(1) in section 2, after clause (la), the following Clause shall be .  
inserted:— 
`(la-1) "casual trader means a person, other than a registered 
dealer, who, whether as a principal or agent or in any 
other capacity, makes occasional purchases of goods 
in West Bengal for purposes other tlian his personal 
use or consumption of such goods in West Bengal 
or makes occasional sales of goods in West Bengal, 
and who has no fixed place of business in West 
Bengal, and includes a Consignor or a consignee of 
goods in West Bengal or a transporter as defined in 
clause (a) of the Explanation to section 14C and an 
owner or lessee of a godown or warehouse let out to 
any person for storage of goods. - 
Explanation 1.—A transporter, who while 
carrying goods in his goods vehicle within the meaning 
of section 14C fails to identify the consignee or 
consignor in West Bengal or fails to furnish correct 
particulars of such consignee or consignor, shall be 
deemed to be a casual trader in respect of any goods 
carried in his goods vehicle. 
Explanation 2.—An owner or lessee of a godown 
or warehouse, who fails to identify the owner of any 
goods stored in such godown or warehouse or fails 
to furnish correct particulars of such owner of the 
goods, shall be deemed to be a casual trader in respect 
of such goods;'; 
(2) after section 4B, the following sections shall be inserted:— 
"Liability to 	 4C. (1) Notwithstanding anything 
pay purchase contained elsewhere in this Act, a casual trader tax by a 
casual trader. shall, subject to the provision of sub- 
section (3), be liable to pay tax on his every purchase of 
goods in West Bengal: 
Provided that no tax shall be levied on— 
(a) purchases of goods sales of which are declared tax-free 
under section 6; 
(b) purchases of goods specified in section 14 of the Central 
Sales Tax Act, 1956, on a prior sale or purchase whereof 
in West Bengal due tax is shown to the satisfaction of 
the Commissioner to have been paid; 
74 of 1956. 
78 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 3.) 
(c) purchases of goods in West Bengal which are shown 
to the satisfaction of the Commissioner to have been 
made from a registered dealer in West Bengal; 
(d) such other purchases on such conditions and 
restrictions as may be prescribed. 
(2) The tax payable by a casual trader on purchase of 
any goods shall be levied at the rate as applicable to the sale 
of such goods under clause (a), clause (bbb), clause (bbbb), 
clause (c), clause (cccc), clause (d), clause (dl), or clause 
(e), as the case may be, of sub-section (1) of section 5. 
(3) Where a casual trader makes regular sales in the 
course of business from a fixed place of business in West 
Bengal and gets himself registered under section 7 or section 
8, tax, if any, paid under this section on purchases made 
within one year immediately preceding the date of registration 
shall, on application, be refunded in accordance with the 
provision of sub-secction (1) of section 12. 
(4) The tax payable under this section shall, 
notwithstanding anything contained in sub-section (2) of 
section 11, be determined and collected in such manner and 
by such authority as may be prescribed and paid by a casual 
trader at such time and at such interval as may be prescribed. 
(5) The provisions of production, inspection and seizure 
of accounts and search under section 14 shall apply to a 
casual trader as and when the Commissioner requires him 
to produce accounts and documents, or as and when the 
Commissioner makes any seizure of accounts and documents 
from him or search, as the case may be. 
(6) Where there is no claimant of the ownership of any 
goods, whether in the custody of a transporter or stored in 
a godown or warehouse in West Bengal, and where such 
transporter, or such owner or lessee of the godown or 
wherehouse denies his liability to pay tax under this section, 
the Commissioner or any person appointed under sub-section 
( I ) of section 3 to assist him may, with a view to checking 
evasion of tax payable under this section, seize such goods 
from the custody of the transporter or from the godown or 
warehouse of the owner or lessee of goods, if necessary. by 
breaking open the door of such godown or warehouse, and 
shall, before making seizure, prepare an inventory of such 
goods in the presence of the transporter or the owner or the 
lessee of the godown or warehouse, as the case may be, and 
get such inventory countersigned by him or any other witness. 
79 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 3.) 
(7) If the goods seized under sub-section (6) are not 
claimed by the bona fide owner of such goods within fifteen 
days from the date of seizure, the Commissioner may sell 
such goods in open auction and adjust the amount of tax on 
purchases of goods that may be determined under sub-section 
(4) with the sale proceeds of the goods and deposit the 
balance, if any, with a Government Treasury for refund to 
the bona fide owner of goods upon claim preferred in the 
prescribed manner within one year. 
(8) The provisions of appeal, review or revision under 
section 20 shall apply to determination of tax or any order 
passed under this section or section 4D. 
4D. (1) Notwithstanding anything contained Liability to. elsewhere in this Act, a casual trader shall be pay tax on 
sales by a 	 liable to pay tax on all his sales in West Bengal casual trader. of goods, brought by him into West Bengal 
from outside West Bengal, or procured by him otherwise 
than by way of purchase from a person, other than a registered 
dealer: 
Provided that no tax shall be levied on— 
(a) sales of goods declared tax-free •under section 6; 
(b) Sales of goods notified under section 4A, tax on 
which is payable by him; 
(c) sales of goods which are effected on or after the date 
on which he has become liable to pay tax under 
section 4 or sub-section (3) of section 8 and has been 
registered under section 7 or section 8. 
(2) The tax payable under this section by a casual trader 
shall be levied at the rate provided in clause (a), clause (bbb), 
clause (c), clause (cccc), clause (d), clause (dl) or clause (e), 
as the case may be, of sub-section (1) of section 5. 
(3) The tax payable under this section shall, 
notwithstanding anything contained in sub-section (2) of 
section 11, be determined and collected in such manner and 
by such authority as may be prescribed and paid by a casual 
trader at such time and at such interval as may be prescribed.", 
(3) in section 5, in sub-section (2), in sub-clause (ii) of clause 
(a), after the words and figures "the Central Sales Tax Act, 74 of 1956. 
1956", the words, letters and figures "and goods referred to 
in serial No. 46 of Schedule II" shall be inserted; 
80 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 3.) 
(4) in section 6D,— 
(a) in sub-section (1), in clause (a), after the words and 
brackets "(hereinafter referred to as contractual 
transfer)", the words "in West Bengal" shall be inserted 
and shall be deemed to have been inserted from the 1st 
day of April, 1984; 
(b) in the Explanation 1, after the words "goods used", the 
words "by way of accretion or accession in West Bengal" 
shall be inserted and shall be deemed to have been 
inserted with effect from the 1st day of April, 1984; 
(5) in section 10F,— 
(a) in sub-section (1),— 
(i) in clause (a),— 
(A) for the words "such area in West Bengal as 
may be prescribed,", the words "West 
Bengal," shall be substituted; 
(B) after the words "in respect of goods", the 
words ", other than such goods as may be 
prescribed," shall be inserted; 
(ii) in clacuse (b),— 
(A) for the words "such area in West Bengal as 
may be prescribed,", the words "West 
Bengal," shall be substituted; 
(B) after the words "in respect of goods", 
the words ", other than such goods as may 
be prescribed," shall be inserted; 
(iii) for the words "seven years,", the words "nine 
years," shall be substituted; 
(iv) for the words "in different areas.", the words "in 
different areas as may be prescribed:" shall be 
substituted; 
(b) to sub-section (1), the following provisos shall be 
added:— 
"Provided that deferment of payment of tax payable 
by a dealer in respect of sales of goods manufactured 
by him in any of the prescribed areas may be restricted 
to sales of such class or classes of goods as may be 
prescribed: 
81 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 3.) 
Provided further that the period prescribed under 
this sub-section and sub-section (2) may, subject to 
such conditions and restrictions as may be prescribed, 
be extended by two years in the cases of such industrial 
units as may be prescribed where investment in fixed 
capital assets exceeds one hundred crore rupees."; 
(c) in sub-section (2), for the words "seven years", the 
words "nine years, or eleven years in the case of the 
industrial units referred to in the second proviso to 
sub-section (1)," shall be substituted; 
(d) in sub-section (3),— 
(i) for the words "ninety per centuni", the words "one 
hundred per comae shall be substituted; 
(ii) for the words "thirty-five crore", the words "fifty 
crore" shall be substituted; 
(e) after sub-section (3), the following sub-sections shall 
be inserted:— 
"(3a) A newly set up industrial unit or an existing 
industrial unit,— 
(a) where such newly set up industrial unit was 
established and commissioned by the dealer 
for manufacture of goods in West Bengal 
for the first time on or after the 1st day of 
April, 1989, but not later than the 31st day 
of March, 1993, or 
(b) where such existing industrial unit was 
established before the 1st day of April, 1989, 
and has enjoyed, or has been entitled to enjoy, the 
benefit of deferment of payment of tax in 
accordance with the provisions of sub-section (2) 
and sub-section (3) as they stood before the 
coining into force of the West Bengal Finance 
Act, 1993, shall continue to be so eligible in 
accordance with the said provisions. 
(3b) Subject to such conditions and restrictions as may 
be prescribed, a dealer who has enjoyed the benefit 
of deferment of payment of tax under this section 
may, in addition to such benefit as enjoyed by 
him, be eligible, if he so opts, for further deferment 
of payment of such amount of tax or the aggregate 
of the amounts of tax as may be equivalent to 
82 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 3.) 
the capital investment subsidy receivable by him 
under any scheme approved by the State 
Government for such period, not exceeding four 
years from such date, as may be prescribed."; 
(f) in the Explanation,— 
(i) for the words "For the purposes of this section,", 
the words, figures and letter "For the purposes of 
this section or section 10G," shall be substituted; 
(ii) in clause (i), for the figures "1989,", the figures 
"1993," shall be substituted; 
(iii) in clause (iii), after the word "capacity", the words, 
figures and letters "on or after the 1st day of 
April, 1993," shall be inserted; 
(iv) in clause (iv), for the words - fixed assets", the 
words "fixed capital assets" shall he substituted; 
(6) in section 10G,— 
(a) in sub-section (1),— 
(i) for the word "new", wherever it occurs, the words 
"newly set up" shall be substituted and shall be 
deemed to have been substituted with effect from 
the 1st day of June, 1990; 
(ii) for the words "in such area in West Bengal as 
may be prescribed,", the words "in West Bengal," 
shall be substituted; 
(iii) for the words "ninety per centum", the words 
"one hundred per centun i" shall be substituted; 
(iv) for the words "thirty-five crore", the words "fifty 
crore" shall be substituted; 
(v) for the words "in different areas:", the words "in 
different areas as may be prescribed:" shall be 
substituted; 
(vi) in the proviso,— 
(A) for the words "five years". the words "nine 
years" shall he substituted; 
(B) for the words "four years'', the words "nine 
years" shall he substituted; 
(vii) after the existing proviso, the following provisos 
shall be added:- 
83 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 3.) 
"Provided further that a newly set up industrial 
unit or an existing industrial unit,— 
(a) where such newly set up industrial unit was 
established and commissioned by the dealer 
for manufacture of goods in West Bengal 
for the first time on or after the 1st day of 
June, 1990, but not later than the 31st day 
of March, 1993, or 
(b) where such existing industrial unit was 
established before the 1st day of June, 1990, 
and has enjoyed, or has been entitled to enjoy, 
the benefit of remission of tax in accordance 
with the provisions of this sub-section and the 
first proviso thereto as they stood before the 
coming into force of the West Bengal Finance 
Act, 1993, shall continue, or shall be entitled, 
to enjoy such benefit in accordance with the 
said provisions: 
Provided also that remission of tax payable 
by a dealer in respect of goods manufactured by 
him in any of the prescribed areas may be restricted 
to sales of such class or classes of goods as may 
be prescribed: 
Provided also that the period prescribed under 
the first proviso may, subject to such conditions 
and restrictions as may be prescribed, be extended 
by two years in the cases of such industrial units 
as may be prescribed where investment in fixed 
capital assets exceeds one hundred crore rupees."; 
(b) after sub-section (1), the following sub-section shall be 
inserted:— 
"(la) Subject to such conditions and restrictions as may 
be prescribed, a dealer who has enjoyed the benefit 
of remission of tax under this section may, in 
addition to such benefit as enjoyed by him, be 
eligible, if he so opts, for further remission of 
such amount of tax or the aggregate of the amounts 
of tax as may be equivalent to the capital 
investment subsidy receivable by him under any 
scheme approved by the State Government for 
such period, not exceeding four years from such 
date, as may be prescribed."; 
84 
The West Bengal Finance Act, 1993. 
' of 1993.] 
(Section 3.) 
(c) in sub-section (4), in clause (ii), the words, figures and 
brackets beginning with "if the first" and ending with 
"Act, 1990" shall be omitted; 
(7) after section 10G, the following sections shall be inserted:— 
"Deferment 	 10H. (1) A registered dealer in respect of such and industrial unit in West Bengal as the State remission of 
tax for 	 Government may, by general or special order, closed 	 declare as a closed unit shall, subject to the other industrial 
units. 	 provisions of this section, be eligible for deferment 
of payment of tax according to the provisions of section 1OF 
or remission of tax according to the provisions of section 
10G where— 
(a) the ownership of the business relating to such unit is 
transferred by sale or otherwise, to such dealer for 
being registered as a transferee according to section 17, 
and 
(b) such unit is rehabilitated or revived on or after the 1st 
day of April, 1993, by such dealer under any scheme 
approved by the State Government in this behalf on 
transfer of the ownership of the business relating to 
such unit. 
(2) A closed unit after being rehabilitated or revived 
shall be deemed to be a newly set up industrial unit for the 
purposes of section 10F or section 10G, and the part of the 
eligible period, if any, for which the transferor-dealer has 
availed the benefit of deferment of payment of tax or remission 
of tax, shall not be reckoned with for computation of the 
eligible period for the transferee-dealer. 
(3) The amount of tax or the aggregate of the amounts 
of tax payable by, or due from, the dealer, upon the transfer 
of the business under section 17 relating to such unit, shall 
be such percentage of the gross value of fixed capital assets 
on the date of first commercial production in such unit 
following the rehabilitation or revival, as prescribed under 
section 1OF of section 10G, as the case may be. 
(4) The amount of tax or the aggregate of the amounts 
of tax that a registered dealer, upon the transfer of the business 
relating to such unit under section 17, is eligible for deferment 
under sub-section (3) of section 1OF or remission of tax 
under section 10G, as the case may be, shall be reduced by 
85 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 3.) 
the amount of tax in respect of which the transferor-dealer 
has enjoyed the benefit of deferment of payment of tax under 
section 1OF or remission of tax under section 10G, as the 
case may be. 
(5) The provisions of sub-section (4) of section 1OF or 
sub-section (3) of section 10G shall not apply to a closed 
unit if the transferor-dealer of such unit has enjoyed benefit 
under section 10F or section 10G before the closure of such 
unit, but if such registered dealer opts once for deferment 
of payment of tax after its rehabilitation or revival, he shall 
not be eligible for remission of tax and vice-versa. 
Deferment 	 101. (1) A registered dealer in respect of such and industrial unit in West Bengal as the State remission of 
tax for sick Government may, by general or special order, industrial declare as a sick unit shall, subject to the other units. 
provisions of this section, be eligible for deferment 
of payment of tax or remission of tax according to the 
provisions of section 1OF or section 10G, as the case may 
be, where such unit is rehabilitated or revived by such dealer 
himself on or after the 1st day of April, 1993, under any 
scheme approved by the State Government. 
(2) The benefit of the deferment of payment of tax or 
remission of tax, as the case may be, referred to in sub-
section (1), shall be available to a new owner of the business 
relating to such unit if the ownership of such business is 
taken over by, and transferred to, such new owner and 
registered as transferee-dealer according to section 17, and 
the unit is rehabilitated or revived by such new owner, being 
the transferee-dealer, on or after the 1st day of April, 1993, 
under any scheme approved by the State Government. 
(3) A sick unit after being rehabilitated or revived shall 
be deemed to be a newly set up industrial unit in West 
Bengal, and the part of the eligible period, if any, for which 
the dealer availed of the benefit before the rehabilitation or 
revival, shall not be reckoned with for computation of the 
eligible period for the dealer or transferee-dealer, as the case 
may be, after such rehabilitation or revival. 
(4) The amount of tax or the aggregate of the amounts 
of tax payable by, or due from, the dealer upon rehabilitation 
or revival of such unit by the dealer himself, or upon 
S6 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 3.) 
rehabilitation or revival by the transferee-dealer on transfer 
of the ownership of business according to section 17 relating 
to such unit, shall be such percentage of the gross value of 
fixed capital assets on the date of first commercial production 
in such unit following the rehabilitation or revival, as 
prescribed under section 10F or section 100, as the case 
may be. 
(5) The amount of tax or the aggregate of the amounts 
of tax that such dealer, upon rehabilitation of such unit by 
the dealer himself or upon rehabilitation on transfer of the 
business relating to such unit according to section 17, is 
entitled to deferment under sub-section (3) of section 10F, 
or remission of tax under section 10G, shall be reduced by 
the amount of tax in respect of which the dealer has enjoyed 
the benefit of deferment of payment of tax under section 1OF 
or remission of tax under section 10G, as the case may be, 
before rehabilitation or revival of the unit"; 
(8) in section 11, in sub-section (2a),— 
(i) in clause (a), for the words "four years" in the two 
places where they occur, the words "two years" shall 
be substituted; 
(ii) in clause (b),— 
(A) in sub-clause (i), for the words "four years" in the 
two places where they occur, the words "two 
years" shall be substituted; 
(B) in sub-clause (ii), for the words "four years" in 
the two places where they occur, the words "two 
years" shall be substituted; 
(iii) in the second proviso, after the words "in pursuance of 
an order", the words, figures, letter and brackets "under 
sub-section (2) of section I IE or" shall be inserted; 
(iv) for the third proviso, the following proviso shall be 
substituted:— 
"Provided also that if the provisions of sub-
section (1) of section 11E do not apply to any assessment 
in respect of any of the periods ending on or before the 
31st day of December, 1992, such assessment shall, 
notwithstanding the foregoing provisions of this sub-
section, be made on or before the 31st day of 
December, 1994."; 
87 
(9) 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 3.) 
for section 11E, the following section shall be substituted:— 
"Assessment 	 11E. ( I) Notwithstanding anything 
deemed to contained in sub-section (1) of section 11, returns be made in 
certain 	 furnished by a registered dealer in respect of the 
cases. 	 periods commencing on and from the day 
immediately following the latest period for which assessment 
under sub-section (1) of section 11 has been made and ending 
on or before the 31st day of December, 1992 (hereinafter 
referred to as the eligible period) shall be accepted as correct - 
and complete and all assessments in respect of such eligible 
period shall, subject to the provisions of sub-section (2), be 
deemed to have been made on the 30th day of June, 1993: 
Provided that on the failure of any dealer to furnish any 
return for any period of a year, the provisions for assessment 
of tax under this sub-section for other period or periods of 
that year shall, notwithstanding that returns have been 
furnished by such dealer for such period or periods of that 
year, not be applicable: 
Provided further that where any assessment made under 
sub-section (1) of section 11 in respect of any of the eligible 
periods has been set aside under section 20 with direction 
to make fresh assessment, the provisions of this sub-section 
shall not apply to such fresh assessment. 
(2) Where the Commissioner is satisfied on information 
or otherwise that a registered dealer— 
(a) has concealed any sales or particulars thereof, or 
(b) has furnished incorrect statement of his turnover 
or incorrect particulars of his sales in the return 
submitted under section 10 or otherwise, 
relating to an assessment made under sub-section (1) which 
has resulted in reduction of the amount of tax payable by 
him under this Act in respect of any of the periods, the 
Commissioner shall, subject to such conditions as may be 
prescribed, within six years from the date of such assessment, 
reopen in the prescribed manner the assessment for such 
period and, after giving such dealer a reasonable opportunity 
of being heard, make fresh assessment under sub-section (1) 
of section 11 for such period to the best of his judgement. 
(3) The Commissioner shall, while making the fresh 
assessment under sub-section (2) in respect of any registered 
88 
The West Bengal Finance Act, 1993. 
of 1993.] 
(Section 3.) 
dealer for any period, direct such dealer to pay, in addition 
to tax assessed afresh and penalty imposed, if any, under 
sub-section (1) of section 11 a sum not less than twice, but 
not exceeding thrice, the amount of tax assessed by way of 
further penalty: 
Provided that no penalty shall be imposed under this sub-
section on a registered dealer in respect of such period where 
he discovers omission or error or other facts resulting in 
short payment of tax due from him according to books of 
accounts and furnishes a declaration in the prescribed form 
together with a receipted challan showing payment of the 
balance amount of tax which is found to be payable within 
the 31st day of December, 1995."; 
(10) in section 22,— 
(a) sub-section (8a) shall be omitted; 
(b) in sub-section (11), for the figures, word, letter and 
brackets ", (7) and (8a)", the word, figure and brackets 
"and (7)" shall be substituted; 
(11) in section 26, in sub-section (2),— 
(a) after clause (b2), the following clauses shall be 
inserted:— 
"(b2a) the manner in which and the authority by whom 
tax shall be determined and collected and time 
and interval at which tax shall be paid by a 
casual trader under sub-section (4), and manner 
of refund under sub-section (6), of section 4C; 
(b2b) the manner in which and the authority by whom 
tax shall be determined and collected and time 
and interval at which tax shall be paid by a 
casual trader under sub-section (3) of section 
4D;"; 
(b) in clause (f 1), for the words "class or classes", the 
words "goods to which deferment of tax shall not apply, 
and class or classes or descriptions of goods in respect 
of which, class or classes" shall be substituted; 
(c) in clause (f5), after the words "shall not apply, and", 
the words "class or classes or descriptions of goods in 
respect of which," shall be inserted; 
89 
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[West Ben. Act 
(Section 4.) 
(d) for clause (ii-1), the following clause shall be 
substituted:— 
"(ii-1) the manner of reopening of assessment in 
respect of a period under sub-section (2) and 
form of declaration under sub-section (3), of 
section 11E;"; 
(12) in Schedule I,— 
(a) item 53 and the entry relating thereto in column 1 shall 
be omitted; 
(b) for item 105 and the entry relating thereto in column 1, 
the following item and entry shall be substituted:—
"105. Enamelled utensils, that is to say, enamelled 
tumblers, dishes and plates and enamelled 
spittoons, urinals and bedpans."; 
(13) in Schedule II, after serial No. 45 and the corresponding 
entry under the heading "Description of Goods", the follow-
ing serial No. and entry under the heading "Description of 
Goods" shall be added:— 
"46. Foreign liquor, whether made in India or not, 
' including 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.". 
Amendment 
of West Ben. 
Act IV of 
1954. 
4. In the West Bengal Sales Tax Act, 1954,—
(1) in section 8H,— 
(a) in sub-section (1),— 
(i) in clause (a),— 
(A) for the words "such area in West Bengal 
as may be prescribed,", the words "West 
Bengal," shall be substituted; 
(B) after the words "in respect of notified 
commodity", the words ", other than such 
notified commodity as may be prescribed," 
shall be inserted; 
(ii) in clause (b),— 
(A) for the words "such area in West Bengal as 
may be prescribed,", the words "West 
Bengal," shall be substituted; 
(B) after the words "in respect of notified 
commodity", the words ", other than such 
notified commodity as may be prescribed," 
shall be inserted; 
90 
The West Bengal Finance Act, 1993. 
V of 19931 
(Section 4.) 
(iii) for the words "seven years,", the words "nine 
years," shall be substituted; 
(iv) for the -words "in different areas.", the words "in 
different areas as may be prescribed:" shall be 
substituted; 
(v) the f011owing provisos shall be added at the end:—
"Provided that deferment of payment of tax 
payable by a dealer in respect of sales of notified 
commodities manufactured by him in any of the 
prescribed areas may be restricted to sales of such 
class or classes of notified commodities as may 
be prescribed: 
Provided further that the period prescribed 
under this sub-section and sub-section (2) may, 
subject to such restrictions and conditions as may 
be prescribed, be extended by two years in the 
cases of such industrial units as may be prescribed, 
where investment in fixed capital assets exceeds 
one hundred crore rupees."; 
(b) in sub-section (2), for the words "seven years", the 
words "nine years, or eleven years in the case of the 
industrial units referred to in the second proviso to 
sub-section (1)," shall be substituted; 
(c) in sub-section (3),— 
(i) for the words "ninety per centum", the words "one 
hundred per centum" shall be substituted; 
(ii) for the words "thirty-five crore", the words 
"fifty crore" shall be substituted; 
(d) after sub-section (3), the following sub-sections shall 
be inserted:— 
"(3a) A newly set up industrial unit or an existing 
industrial unit,— 
(a) where such newly set up industrial unit was 
established and commissioned by the dealer 
for manufacture of notified commodity in 
West Bengal for the first time on or after the 
1st day of April, 1989, but not later than the 
31st day of March, 1993, or 
(b) where such existing industrial unit was 
established before the 1st day of April, 
1989, 
91 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 4.) 
and has enjoyed, or has been entitled to enjoy, the 
benefit of deferment of payment of tax in 
accordance with the provisions of sub-section (2) 
and sub-section (3) as they stood before the coming 
into force of the West Bengal Finance Act, 1993, 
and shall continue to be so eligible in accordance 
with the said provisions. 
(3b) Subject to such conditions and restrictions as may 
be prescribed, a dealer who has enjoyed the benefit 
of deferment of payment of tax under this section 
may, in addition to such benefit as enjoyed by 
him, be eligible, if he so opts, for further deferment 
of payment of such amount of tax or aggregate of 
the amounts as may be equivalent of the capital 
investment subsidy receivable by him under any 
scheme approved by the State Government for 
such period, not exceeding four years from such 
date, as may be prescribed."; 
(e) in the Explanation,— 
(i) for the words "For the purposes of this section,", 
the words, figures and letter "For the purposes of 
this section and section 81," shall be substituted; 
(ii) in clause (i), for the figures "1989,", the figures 
"1993" shall be substituted; 
(iii) in clause (iii), after the word "capacity", the words, 
figures and letters "on or after the 1st day of April, 
1993," shall be inserted; 
(iv) in clause (iv), for the words "fixed assets", the 
words "fixed capital assets" shall be substituted; 
(2) in section 81,— 
(a) in sub-section (1),— 
(i) for the word "new", wherever it occurs, the words 
"newly set up" shall be substituted and shall be 
deemed to have been substituted with effect from 
the 1st day of June, 1990; 
(ii) for the words "in such area in West Bengal as may 
be prescribed,", the words "in West Bengal," shall 
be substituted; 
(iii) for the words "as the State Government may, by 
notification published in the Official Gazette, 
specify,", the words "as may be prescribed," shall 
be substituted; 
92 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 4.) 
(iv) for the words "specified in such notification", the 
word "prescribed" shall be substituted; 
(v) for the words "ninety per centum", the words 
"one hundred per centum" shall be substituted; 
(vi) for the words "thirty-five crore", the words "fifty 
crore" shall be substituted; 
(vii) for the words "specified for", the words "prescribed 
for" shall be substituted; 
(viii) for the words "in different areas:", the words "in 
different areas as may be prescribed:" shall be 
substituted; 
(ix) in the proviso,— 
(A) for the words "specified limit", the words 
"prescribed limit" shall be substituted; 
(B) for the words "five years", the words "nine 
years" shall be substituted; 
(C) for the words "four years", the words "nine 
years" shall be substituted; 
(D) for the words "as may be specified in such 
notification,", the words "as may be 
prescribed," shall be substituted; 
(E) for the words "units may be specified", the 
words "units may be prescribed" shall be 
substituted; 
(x) after the existing proviso the following provisos 
shall be added:— 
"Provided further that a newly set up industrial 
unit or an existing industrial unit,— 
(a) where such newly set up industrial unit was 
established and commissioned by the dealer 
for manufacture of notified commodity in 
West Bengal for the first time on or after the 
1st day of April, 1989, but not later than the 
31st day of March, 1993, or 
(b) where such existing industrial unit was 
established before the 1st day of April, 1989, 
and has enjoyed, or has been entitled to enjoy, the 
benefit of remission of tax in accordance with the 
provisions of this sub-section and the first proviso 
to this sub-section as they stood before the coming 
into force of the West Bengal Finance Act, 1993, 
shall continue to enjoy such benefit in accordance 
with the said provisions: 
93 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 4.) 
Provided also that remission of tax payable by 
a dealer in respect of notified commodities 
manufactured by him in any of the prescribed 
areas may be restricted to sales of such class or 
classes of notified commodities as may. be  
prescribed: 
Provided also that the period prescribed under 
the first proviso may, subject to such conditions 
and restrictions as may be prescribed, be extended 
by two years in the cases of such industrial units 
as may be prescribed where investment • in 
fixed capital assets exceeds one hundred crore 
rupees: 
Provided also that a dealer, who has enjoyed 
the benefit of remission of tax under this section, 
may, in addition to such benefit as enjoyed by 
him, and subject to such conditions and restrictions 
as may be prescribed be eligible, if he so opts, for 
further remission of such amount of tax or the 
aggregate of the amounts of tax as may be 
equivalent to the capital investment subsidy 
receivable by him under any scheme approved by 
the State Government for such period, not 
exceeding four years from such date, as may be 
prescribed."; 
(b) in sub-section (4), in clause (b), the words, figures and 
brackets beginning with "if the first" and ending with 
"Act, 1990," shall be omitted; 
(3) after section 81, the following sections shall be inserted:— 
"Deferment and 83. (1) A registered dealer in respect of 
remission of tax such industrial unit in West Bengal as the for closed State Government may, by general or special industrial units. 
order, declare as a closed unit, shall, subject 
to the other provisions of this section, be eligible for deferment 
of payment of tax according to the provisions of section 8H 
or remission of tax according to the provisions of section 81 
where— 
(a) the ownership of the business relating to such unit is 
transferred by sale or otherwise, to such dealer for 
being registered as a transferee according to section 15, 
and 
94 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 4.) 
(b) such unit is rehabilitated or revived on or after the 
1st day of April, 1993, by such dealer under any 
scheme approved by the State Government in this 
behalf on transfer of the ownership of the business 
relating to such unit. 
(2) A closed unit after being rehabilitated or revived 
shall be deemed to be a newly set up industrial unit for the 
purposes of section 8H or section 81, and the part of the 
eligible period, if any, for which the transferor-dealer has 
availed of the benefit of deferment of payment of tax or 
remission of tax, shall not be reckoned with for computation 
of the eligible period for the transferee-dealer. 
(3) The amount of tax or the aggregate of the amounts 
of tax payable by, or due from, the dealer, upon the transfer 
of the business under section 15 relating to such unit, 
shall be such percentage of the gross value of fixed capital 
assets on the date of first commercial production in 
such unit following the rehabilitation or revival, as 
prescribed under section 8H or section 81, as the case 
may be. 
(4) The amount of tax or the aggregate of the amounts 
of tax that a registered dealer, upon the transfer of the business 
relating to such unit under section 15, is eligible for deferment 
under sub-section (3) of section 8H or remission of tax under 
section 81, as the case may be, shall be reduced by the 
amount of tax in respect of which the transferor-dealer has 
enjoyed benefit of deferment of payment of tax under section 
8H or remission of tax under section 81, as the case may be, 
before rehabilitation or revival of such unit. 
(5).  The provisions of sub-section (4) of section 8H or 
sub-section (3) of section 81 shall not apply to a closed unit 
if the transferor-dealer of such unit has enjoyed benefit under 
section 811 or section 81 before the closure of such unit, but 
if such registered dealer opts once for deferment of payment 
of tax after its rehabilitation or revival, he shall not be 
eligible for remission of tax and vice versa. 
"Deferment and 8K. (1) A registered dealer in respect of remission of tax 
for sick 	 such industrial unit in West Bengal as the 
industrial units. 	 State Government may, by general or 
special order, declare as a sick unit, shall, subject to the 
other provisions of this section, be eligible for deferment of 
payment of tax or remission of tax according to the 
95 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 4.) 
provisions of section 811 or section 81, as the case may be, 
where such unit is rehabilitated or revived by such dealer 
himself on or after the 1st day of April, 1993, under any 
scheme approved by the State Government. 
(2) The benefit of the deferment of payment of tax or 
remission of tax, as the case may be, referred to in sub-
section (1), shall be available to a new owner of the business 
relating to such unit if the ownership of such business is 
taken over by, and transferred to, such new owner and 
registered as transferee-dealer according to section 15, and 
the unit is rehabilitated or revived by such new owner, being 
the transferee-dealer, on or after the 1st day of April, 1993, 
under any scheme approved by the State Government. 
(3) A sick unit after being rehabilitated or revived shall 
be deemed to be a newly set up industrial unit in West 
Bengal, and the part of the eligible period, if any, for which 
the dealer availed of the benefit before the rehabilitation or 
revival, shall not be reckoned with for computation of the 
eligible period for the dealer or transferee-dealer, as the case 
may be, after such rehabilitation or revival. 
(4) The amount of tax or the aggregate of the amounts 
of tax payable by, or due from, the dealer, upon rehabilita-
tion or revival of such unit by the dealer himself or upon 
rehabilitation by the transferee-dealer on transfer of the 
ownership of business according to section 15 relating to 
such unit, shall be such percentage of the gross value of 
fixed capital assets on the date of first commercial produc-
tion in such unit following the rehabilitation or revival, 
as prescribed under section 8H or section 81, as the case 
may be. 
(5) The amount of tax or the aggregate of the amounts 
of tax that such dealer, upon rehabilitation or revival of 
such unit by the dealer himself or upon rehabilitation or 
revival on transfer of the business relating to such unit 
under section 15, is entitled to deferment under sub-section 
(3) of section 8H, or remission of tax under section 81, 
shall be reduced by the amount of tax in respect of which 
the dealer has enjoyed the benefit of deferment of payment 
of tax under section 8H or remission of tax under section 
81, as the case may be, before rehabilitation or revival of 
the unit."; 
96 
The West Bengal Finance Act, 1993. 
V of 1993.] 
(Section 4.) 
(4) in section 9, in sub-section (3A),— 
(a) in clause (a), for the words "forty-eight months" in the 
two places where they occur, the words "two years" 
shall be substituted; 
(b) in clause (b),— 
(i) in sub-clause (i), for the words "forty-eight months" 
in the two places where they occur, the words 
"two years" shall be substituted; 
(ii) in sub-clause (ii), for the words "forty-eight 
months" in the two places where they occur, the 
words "two years" shall be substituted; 
(c) in the second proviso, after the words "in pursuance of 
an order", the words, figures, letter and brackets "under 
sub-section (2) of section 9A or" shall be inserted; 
(d) for the third proviso, the following proviso shall be 
substituted:— 
"Provided also that if any assessment in respect of 
any of the periods ending on or before the 31st day of 
December, 1992, does not come under the purview of 
assessment under sub-section (1) of section 9A, such 
assessment shall, notwithstanding the foregoing 
provisions of this sub-section, be made on or before the 
31st day of December, 1994."; 
for section 9A, the following section shall be substituted:— 
"Assessment 	 9A. (1) Notwithstanding anything 
deemed to be 	 contained in sub-section (2) of section 9, returns completed in furnished by a registered dealer in respect of certain cases. 
the periods commencing on and from the day 
immediately following the latest period for which assessment 
under sub-section (3) of section 9 of this Act has been made 
and ending on or before the 31st day of December, 1992 
(hereinafter referred to as the eligible period), shall be accepted 
as correct and complete, and all assessments in respect of 
such eligible period shall, subject to the provisions of sub-
section (2), be deemed to have been made on the 30th day 
of June, 1993: 
Provided that if any dealer fails to furnish any return for 
any period of a year, the provisions for assessment of tax 
under this sub-section for other period or periods of that year 
(5) 
97 
The West Bengal Finance Act, 1993. 
[West Ben. Act 
(Section 4.) 
shall, notwithstanding that returns have been furnished by 
such dealer for such period or periods of that year, not be 
applicable: 
Provided further that where any assessment made under 
sub-section (2) or sub-section (3) of section 9 in respect of 
any of the eligible periods has been set aside under section 
12 with direction to make fresh assessment, the provisions 
of this sub-section shall not apply to such fresh assessment. 
(2) Where the prescribed authority is satisfied on 
information or otherwise that a registered dealer— 
(a) has concealed any sales or particulars thereof, or 
(b) has furnished incorrect statement of his turnover or 
incorrect particulars of his sales in the return submitted 
under section 8 or otherwise, 
relating to an assessment made under sub-section (1) which 
has resulted in reduction of the amount of tax payable by 
him under this Act in respect of any of the periods for which 
assessment has been made under sub-section (1), it shall, 
subject to such conditions as may be prescribed, reopen 
within six years from the date of such assessment in the 
prescribed manner, the assessment f

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