The West Bengal Finance Act, 1994

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XVI of 1994 
THE WEST BENGAL FINANCE ACT, 1994. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 6th April, 1994.] 
[6th April, 1994.] 
An Act to amend the Bengal Finance (Sales Tax) Act, 1941, the Bengal 
Agricultural Income-tax Act, 1944, the West Bengal Sales Tax 
Act, 1954, the West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972, 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 Multi-
storeyed Building Tax Act, 1979 and the West Bengal Entertainment-
cum-Amusement Tax Act, 1982. 
Ben. Act VI 
of 1941. 
Ben. Act IV 
of 1944. 
West Ben. 
Act IV of 
1954. . 
West Ben. 
Act XXI of 
1972. 
West Ben. 
Act XIV of 
1976. 
West Ben. 
Act VI of 
1979. 
West Ben. 
Act XVII of 
1979. 
West Ben. 
Act VI of 
1982. 
WHEREAS it is expedient to amend the Bengal Finance (Sales 
Tax) Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West 
Bengal Sales Tax Act, 1954, the West Bengal Entertainments and Luxuries 
(Hotels and Restaurants) Tax Act, 1972, 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 Multi-
storeyed Building Tax 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-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 Finance Act, 1994. 
(2) It shall come into force on the 11th day of April, 1994. 
Short title 
and 
commence-
ment. 
151 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 2.) 
Amendment 
of Ben. Act 
VI of 1941. 
2. In the Bengal Finance (Sales Tax) Act, 1941,— 
(1) in section 2,— 
(a) in clause ( la-1),— 
(i) for Explanation 1, the following Explanation shall 
be substituted and shall be deemed to have been 
substituted with effect from the 15th day of April, 
1993:— 
"Explanation 1.—A transporter who, while 
carrying goods in his goods vehicle within the 
meaning of section 14C fails to disclose the name 
and address of the consignee or consignor in West 
Bengal or fails to furnish copy of invoice, challan, 
transport receipt or consignment note or document 
of like nature in respect of any goods, shall be 
deemed to be a casual trader in respect of such goods 
carried in his goods vehicle."; 
(ii) for Explanation 2, the following Explanation shall 
be substituted and shall be deemed to have been 
substituted with effect from the 15th day of April, 
1993:— 
"Explanation 2.—An owneror lessee of a godown 
or warehouse, who fails to disclose the name and 
address of the owner of any goods stored in such 
godown or warehouse, shall be deemed to be a 
casual trader in respect of such goods;"; 
(b) after clause (c), the following clause shall be inserted:—
`(cc) "enrolled"- means enrolled under sub-section (3) 
of section 6F;'; 
. (c) ford ause (hb), the following clause shall be substituted:—
`(hb) "tax" means the tax payable under this Act;'; 
(d) in clause (i), for sub-clause (ii), the following sub-clause 
shall be substituted:— 
"(ii) separately charged as turnover tax payable under 
section 6B during such period:"; 
(2) in section 4,— 
(a) in sub-section (6), after the words "who is not registered" 
in the two places where they occur, the words "or 
enrolled" shall be inserted; 
152 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 2.) 
(b) in sub-section (7), after the word "registered" in the two 
places where it occurs, the words "or enrolled" shall be 
inserted; 
(3) in section 5,— 
(a) in sub-section (1),— 
(i) in clause (a), for the words "and hosiery goods,", 
the words ", gas mantle and hosiery goods," shall 
be substituted; 
(ii) for clause (b), the following clause shall be 
substituted:— 
"(b) three per centum of such part of his taxable 
turnover as represents sales of footwears of 
all descriptions when sold at a price not 
exceeding two hundred rupees per pair and 
ready-made garments, other than hosiery 
goods and garments made of khaddar or 
khadi;"; 
(iii) clause (bbb) shall be omitted; 
(iv) after clause (c), the following clause shall be 
inserted:— 
"(c1) five per centum of such part of his taxable 
turnover as represents sales of goods 
specified in the first column of Schedule V, 
subject to the conditions and exceptions, if 
any, set out in the corresponding entry in the 
second column thereof;"; 
(v) in clause (cc), for the words "four per centum", 
the words "five per centum" shall be substituted; 
(vi) in clause (ccl), for the words "four per centum", 
the words "five per centum" shall be substituted; 
(vii) in clause (ccc), for the words "four per centum", 
the words "five per centum" shall be substituted; 
(viii) in clause (cccc),— 
(A) in sub-clause (i), for the words "eight per 
centum", the words "ten per centum" shall 
be substituted; 
(B) in sub-clause (ii), for the words "eleven per 
centum", the words "fifteen per centum" 
shall be substituted; 
153 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 2.) 
(ix) clause (d) shall be omitted; 
(x) to clause (d1), the following proviso shall be 
added:— 
"Provided that the tax payable by the Canteen 
Stores Department of the Government of India or 
the Regimental or Unit-run canteen attached to 
the military units in West Bengal shall be levied 
at the rate of five per centum of such part of its 
taxable turnover as represents sales of goods 
included in Schedule IV when an officer, not 
below the rank of a Commanding Officer, 
certifies in writing that such goods have been 
sold to the members of the Defence Forces of 
India;"; 
(xi) in clause (dd), for the words "twenty per centum", 
the words "fifteenper centum" shall be substituted; 
(xii) for clause (e), the following clause shall be 
substituted:— 
"(e) ten per centum of such part of his taxable 
turnover as represents sales of goods other 
than those referred to in clauses (a), (aa), 
(aaa), (b), (bb), (bbb), (c), (c1), (cc), (eel), 
(ccc), (cccc), (dl) and (dd)."; 
(b) in sub-section (2),—
(i) in clause (a),— 
(A) in sub-clause (ii), the words, letters and 
figures "and goods referred to in serial 
No. 46 of Schedule II" shall be omitted; 
(B) after subclause (ve), the following sub-
clauses shall be added:— 
"(vf) sales of 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, 
purchases whereof made on or after 
the 1 1 th day of April, 1994, are 
shown to the satisfaction, of the 
154 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 2.) 
Ben. Act V 
of 1909. 
Commissioner to have been made by 
him in West Bengal from a registered 
dealer other than a registered dealer 
who has liability to make payment of 
excise duty as required by the Bengal 
Excise Act, 1909 but has not made 
payment of such excise duty payable 
by him in respect of such goods; 
(vg) sales of 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, 
when the registered dealer selling such 
goods has liability to make payment 
of excise duty as required by the Bengal 
Excise Act, 1909 but has not made 
payment of such excise duty payable 
by him in respect of such goods. 
Explanation.—For the removal of 
doubt, it is hereby declared that no 
turnover representing sales of goods 
referred to in sub-clause (vf) or sub-
clause (vg) by a registered dealer shall 
be deducted under that clause where 
the registered dealer selling such goods 
makes payment of excise duty in 
respect of such goods under the Bengal 
Excise Act, 1909;"; 
(ii) in the second Explanation, clause (b) shall be 
omitted; 
(4) section 6AA shall be omitted; 
(5) in section 6B,— 
(a) in sub-section (1),— 
(i) in clause (a), the word, figure and letters", section 
6AA" shall be omitted; 
(ii) in clause (b), for the words, figures and letters 
beginning with "during any year" and ending 
with "immediately following such year", the 
words, figures and letters "calculated from the 
commencement of any year ending on or after the 
11th day of April, 1994, exceeds twenty-five lakh 
rupees at any time within such year shall, in 
addition to the tax payable by him under section 
5 and section 6D, if any, be liable to pay, with 
155 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 2.) 
effect from the date immediately following the 
day on which such aggregate first exceeds twenty-
five lakh rupees or from the 11th day of April, 
1994, whichever is later," shall be substituted; 
(iii) in clause (d), for the words "during any year again 
exceeds rupees twenty-five lakhs be liable to pay 
from the first day of the year immediately 
following such year", the words, figures and 
letters "calculated from the commencement of 
any year ending on or after the llth day of April, 
1994, again exceeds twenty-five lakh rupees at 
any time within such year, be liable to pay, with 
effect from the date immediately following the 
day on which such aggregate again first exceeds 
twenty-five lakh rupees or from the 11th day of 
April, 1994, whichever is later," shall be 
substituted; 
in sub-section (3),— 
(i) in clause (a), for the words "rupees fifty crores", the 
words "one crore rupees" shall be substituted; 
(ii) clause (aa) shall be omitted; 
(iii) for clause (b), the following clause shall be 
substituted:— 
"(b) one per centum of suchpart of the turnover 
as specified in sub-section (2), if the 
provisions of clause (a) do not apply:"; 
(iv) clause (c) shall be omitted; 
(v) for the proviso, the following proviso shall be 
substituted:— 
"Provided that the turnover tax payable by a 
dealer under clause (a) shall not exceed a sum 
equivalent to the aggregate of one-half of the 
turnover tax payable by him in accordance with the 
said clause and ten per centum of the amount by 
which his aforesaid aggregate of the gross turnover 
under this Act and the gross turnover under the 
West Bengal Sales Tax Act, 1954, exceeds one 
crore rupees."; 
(c) sub-section (4) shall be omitted; 
(6) in section 6D, in sub-section (1), in clause (b),— 
(a) in sub-clause (ii), for the words, figures and letters 
beginning with "during any year" and ending with 
"immediately following such year", the words, figures 
and letters "calculated from the commencement of any 
year ending on or after the 11th day of April, 1994, 
exceeds two lakh rupees at any time within such year 
(b)  
West Ben. 
Act IV of 
1954. 
156 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(7) 
(Section 2.) 
shall, in addition to the tax payable by him under 
section 5 and section 6B, if any, be liable to pay, with 
effect from the date immediately following the day on-
which such contractual transfer price first exceeds two 
lakh rupees or from the llth day of April, 1994, whichever 
is later," shall be substituted; 
(b) in sub-clause (iv), for the words "during any year again 
exceeds rupees two lakhs, be liable to pay from the first 
day of the year immediately following such year", the 
words, figures and letters "calculated from the 
commencement of any year ending on or after the 1 1 th 
day of April, 1994, again exceeds two lakh rupees at any 
time within such year, be liable to pay with effect from 
the date immediately following the day on which such 
contractual transfer price again first exceeds two lakh 
rupees or from the 11th day of April, 1994, whichever is 
later," shall be substituted; 
(c) after sub-section (3), the following sub-section shall be 
inserted:— 
"(3A) Where a dealer enters into a contract with, and 
engages, another dealer for execution of a works 
contract, whether in part or in full, the contractual 
transfer price relating to the execution of such 
works contract executed by that other dealer 
shall, subject to the production of the proof of 
payment of tax by that other dealer, be deducted 
from the contractual transfer price of the dealer 
who engages the other dealer for execution of the 
works contract."; 
after section 6E, the following section shall be inserted:— 
"Payment of 	 6F. (1) Notwithstanding anything contained a lump sum 
in lieu of tax in sub-section (1) of section 5, any dealer, who is 
under 	 not registered under this Act and whose gross section 5. turnover during a year does not exceed five lakh 
rupees, may, subject to the restrictions and conditions specified 
hereinafter and as may be prescribed, opt for payment of a 
lump sum of four thousand rupees for such year in lieu of the 
tax payable by him under sub-section (1) of section 5: 
Provided that if a dealer is liable to pay tax under section 
6D, he shall not be eligible for payment for that year in 
accordance with the provisions of this section. 
157 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 2.) 
(2) A dealer who opts under sub-section (1) to make 
payment of the lump sum shall, in the prescribed manner, pay 
on or before such date as may be prescribed such lump sum 
into a Government Treasury or the Reserve Bank of India and 
shall furnish to the Commissioner a receipted challan from 
such Treasury or Bank showing the payment of such sum in 
such manner and by such date as may be prescribed. 
(3) The Commissioner shall, on furnishing of the receipted 
challan referred to in sub-section (2) by the dealer, enrol the 
dealerin the prescribedmanner and thereafter allot an enrolment 
number to the dealer in the prescribed manner. 
(4) If any enrolled dealer makes the payment of lump sum 
for any year as referred to in sub-section (1), the provisions of 
section 7, section 10 or section 11 shall not apply to such 
enrolled dealer in respect of the year for which he makes lump 
sum payment. 
(5) Any dealer whose gross turnover during any year 
exceeds five lakh rupees shall cease to be eligible for lump 
sum payment for such year and he shall, from the 
commencement of such year, be liable to make payment of tax 
at the rate specified in sub-section (1) of section 5, and the 
lump sum payment, if any, made by such dealer for such year 
shall be adjusted with the amount of tax payable under sub-
section (1) of section 5. 
(6).  If a certificate of registration is granted to a dealer 
under sub-section (2a) of section 7, such dealer shall furnish 
returns along with receipted challans showing payment of tax 
in accordance with the provisions of sub-section (5) by such 
date and in such manner as may be prescribed."; 
(8) in section 7, after sub-section (2), the following sub-sections 
shall be inserted:— 
"(2a) If a dealer who is not registered under this Act opts to 
make lump sum payment under sub-section (1) of 
section 6F and subsequently ceases or is found to have 
ceased, under sub-section (5) of that section, to be 
eligible to make such lump sum payment, he shall make 
an application under sub-section (2) of this section for 
registration and the prescribed authority shall, on such 
application, grant such dealer a certificate of registration 
under sub-section (3) with effect from the commencement 
of the year in respect of which he ceases to be liable to 
make lump sum payment under section 6F. 
158 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 2.) 
(2b) The lump sum paid, if any, by a dealer under section 6F 
in respect of any year during which he gets himself 
registered, shall be adjusted against tax payable by him 
under sub-section (1) of section 5 for any period or 
periods of such year."; 
(9) in section 10E, in sub-section (1), the words, figures, letter and 
brackets "shall, subject to the provisions of sub-section (4) of 
section 6B," shall be omitted; 
(9A) in the Explanation to section 10F, the words, figures and 
letter "or section 10G" shall be omitted; 
(9B) in section 10G, in sub-section (1), for the second proviso, the 
following proviso shall be substituted:— 
"Provided further that notwithstanding anything contained 
in the foregoing provisions of this sub-section or the rules 
made thereunder, a registered dealer, who has established a 
new industrial unit on or after the 1st day of April, 1989, and 
not later than the 31st day of May, 1990, or has expanded on 
or after the 1st day of April, 1989, and not later than the 31st 
day of May, 1990, his existing industrial unit established 
before the 1st day of April, 1989, shall be entitled to the 
remission of tax payable under this Act in respect of any 
period commencing on or after the 1st day of April, 1989, and 
ending on or before the 31st day of March, 1992, and all other 
provisions of this section and the rules made thereunder shall 
apply to such dealer;"; 
(10) in section 22, in sub-section (1), clause (aa) shall be omitted; 
(11) in section 26, in sub-section (2), after clause (ddddd), the 
following clause shall be inserted:— 
"(dddddl) the restrictions and conditions subject to which a 
dealer may opt for payment of lump sum, the 
manner in which and the date by which a dealer 
shall pay lump sum, the manner in which and the 
date by which areceipted challan is to be furnished, 
the manner in which the Commissioner shall 
enrol the dealer and the date by which and the 
manner in which the dealer shall furnish returns, 
under section 6F;"; 
159 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 2.) 
(12) in Schedule I,— 
(a) for item 26 and the entries relating thereto in column 1, 
the following item and entries in column 1 and column 
2 respectively shall be substituted:— 
"26. Water. Except drinking water, mineral water, or 
aerated water, when sold in bottles or 
sealed containers."; 
(b) after item 116 and the entries relating thereto in 
column 1, the following items and entries in column 1 
shall be inserted:— 
"117. Computer software. 
118. Football and table-tennis bat and ball."; 
(13) Schedule II shall be omitted; 
(14) in Schedule III,— 
(a) item 4 and the entries relating thereto in column 1 and 
column 2 shall be omitted; 
(b) item 5 and the entries relating thereto in column 1 shall 
be omitted; 
(15) for Schedule IV, the following Schedule shall be substituted:— 
"SCHEDULE IV 
[See section 5(1)(d-1)) 
Goods taxable at the rate of fifteen per centum 
Serial No. 	 Description of goods 
1. Air-conditioner, air-cooler, air-conditioning plant, and spare parts, accessories and 
components thereof. 
2. Apparatus for making coffee under pressure, commonly known as espresso. 
3. Arms of all types including rifles, revolvers and pistols, and ammunition for the 
same. 
4. Article, other than utensil, made wholly or principally of stainless steel. 
5. Carpets of all varieties and descriptions. 
6. Clocks, time-pieces and watches of all types and parts thereof. 
7. Cooked food, other than those referred to in items 101, 102 and 103 in Schedule I, 
served in, or supplied from, any air-conditioned-- 
(a) hotel, 
(b) restaurant, 
(c) refreshment room, 
(d) club, or 
(e) eating-house. 
160 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 2.) 
Serial No. 	 Description of goods 
8. Cushion, mattress, pillow and other articles made wholly or partly of artificial or 
synthetic resin or plastic foam. 
9. Cushion, mattress, pillow and other articles made wholly or partly of rubber foam. 
10. Diamond. 
11. Dyes (other than textile dyes) and pigments. 
12. Electronic toy including video game, electronic game and electronic game kit. 
13. Fancy leather goods, that is to say, brief-case, attache-case, ornamented vanity-bag 
and hand-bag made of leather. 
14. 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. 
15. Footwears of all descriptions, when sold at a price exceeding two hundred rupees 
per pair. 
16. Fur and article made of fur. 
17. Iron and steel safe and almirah. 
18. Lift, whether operated by electricity or steam, and spare parts, accessories and 
components thereof. 
19. Moulded furniture, brief-case, suit-case and other cases and boxes, excluding 
school-boxes, made of fibre glass, polyvinyl chloride (P.V.C.), plastic or other 
synthetic substances. 
20. Pearl—real, artificial or cultured. 
21. Perfume. 
22. Precious stone (other than diamond)—real or artificial. 
23. Sanitary ware and sanitary fitting. 
24. Sound transmitting equipment including amplifier and loud-speaker. 
25. Spare parts, assessories and components of— 
(a) sound transmitting equipment, amplifier and loud-speaker, 
(b) television set, 
(c) television monitor, 
(d) video cassette recorder, 
(e) video cassette player, 
(1) radio, and 
(g) transistor radio. 
161 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 3.) 
Serial No. 	 Description of goods 
26. Telephone and spare parts, accessories and components thereof. 
27. Typewriter and other office machines and apparatuses (including tabulating, 
duplicating, cash registering, cheque writing, accounting, statistical indexing, card 
punching) and spare parts, accessories and components thereof. 
28. Upholstered wooden furniture. 
29. Vacuum cleaner."; 
(16) after Schedule IV, the following Schedule shall be added:— 
"SCHEDULE V 
[See section 5(1)(c1)] 
Goods taxable at the rate of five per centum 
Serial No. 	 Description of goods 
I 	 Gold or silver ornaments, whether set with stone or other material or not, including 
gold and silver filigree. 
2. Spectacles. 
3. Umbrella and spare parts and components thereof.". 
Amendment 
of Ben. Act 
IV of 1944. 
3. In the Bengal Agricultural Income-tax Act, 1944,— 
(1) section 7 shall be renumbered as sub-section (1) of that 
section, and— 
(a) in sub-section (1), as so renumbered, after clause (9), the 
following clause shall be inserted:— 
"(9a) any sum of allowance computed under sub-
section (2);"; 
(b) after sub-section (1), the following sub-section shall be 
inserted:— 
"(2) Where an assessee has, out of his total agricul-
tural income, utilized any amount during the previous 
year for the purposes as may be specified in such indus-
trial development scheme as may be framed by the 
State Government and notified in this behalf, 
162 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 3.) 
the assessee shall be given an allowance of a sum 
equal to the amount, or the aggregate of the amounts 
so utilized, not exceeding twenty per centum of his 
such income, and such allowance shall be computed 
before the loss, if any, brought forward from the 
earlier year is set off under section 26: 
Provided that where such assessee is a firm, any 
association of persons or any body of individuals, 
such allowance shall not be considered in the 
computation of the income of any partner of such 
firm or any member of such association of persons 
or such body of individuals, as the case may be."; 
(2) for section 26A, the following section shall be substituted:— 
"Advance tax. 	 26A. (1) Notwithstanding anything 
contained in this Act, every assessee shall pay 
to the credit of the State Government agricultural income-tax 
in advance during any financial year in such number of equal 
instalments, not exceeding four, and by such dates, as may be 
prescribed in respect of his total agricultural income which 
would be chargeable to agricultural income-tax for the 
assessment year immediately following that financial year, 
and such tax shall be called advance tax. 
(2) Subject to the provisions of sub-section (1) of section 
26B, advance tax payable by an assessee under sub-section (1) 
shall be calculated on his total agricultural income of the latest 
previous year in respect of which he has been assessed or his 
total agricultural income received in the previous year 
immediately preceding the financial year for which advance 
tax is payable, whichever is higher: 
Provided that if the assessee is a partner of a firm and the 
assessment of the firm has been completed for a previous year 
later than that for which the last assessment of the assessee has 
been completed, his share in the profits from the agricultural 
income of the firm shall, for the purpose of this sub-section, be 
included in his total agricultural income of the latest assessment 
of the firm."; 
(3) in section 26B,— 
(a) in sub-section (1), for the words, figures and letter 
beginning with "If an assese" and ending with", by 
reason of", the words, figures, letter and brackets "If an 
assessee finds at any time before the date prescribed 
under sub-section (1) of section 26A that by reason of" 
shall be substituted; 
163 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 4.)• 
(b) in sub-section (2), for the words, figures and letter "on or 
before the date prescribed under section 26A", the words 
"by such date as may be prescribed" shall be substituted; 
(4) in the Schedule, for paragraph B, the following paragraph 
shall be substituted and shall be deemed to have been substituted 
with effect from the 1st day of April, 1994:— 
"B. In the case of every domestic company, firm or other 
association of persons,— 
(a) in a case where the total agricultural 
income does not exceed one lakh rupees 
(b) in a case where the total agricultural 
income exceeds one lakh rupees 
Rate 
65 paise in 
the rupee. 
70 paise in 
the rupee.". 
Amendment 
of West Ben. 
Act IV of 
1954. 
4. In the West Bengal Sales Tax Act, 1954,— 
(1) in section 2, in clause (e), for sub-clause (iii), the following 
sub-clause shall be substituted:— 
"(iii) the amount, if any, separately charged as turnover tax 
payable under section 4AAA during such period:"; 
(2) in section 4, the words "and fertilisers", wherever they occur, 
shall be omitted; 
(3) in section 4AAA,—
(a) in sub-section (1),— 
(i) in clause (b), for the words, figures and letters 
beginning with "during any year" and ending with 
"immediately following such year", the words, 
figures and letters "calculated from the 
commencement of any year ending on or after the 
11th day of April, 1994, exceeds twenty-five lakh 
rupees at any time within such year, shall, in addition 
to the tax payable by him under section 4, be liable 
to pay, with effect from the date immediately 
following the day on which such aggregate first 
exceeds twenty-five lakh rupees or from the 11th 
day of April, 1994, whichever is later," shall be 
substituted; 
(ii) in clause (d), for the words "during any year again 
exceeds rupees twenty-five lakhs, be liable to pay 
from the first day of the year immediately following 
164 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
Ben. Act VI 
of 1941 
(Section 4.) 
such year", the words "calculated from the 
commencement of any year ending on or after the 
11th day of April, 1994, again exceeds twenty-five 
lakh rupees at any time within such year, be liable to 
pay, with effect from the date immediately following 
the day on which such aggregate again first exceeds 
twenty-five lakh rupees or from the 11th day of 
April, 1994, whichever is later," shall be substituted; 
(b) in sub-section (3),— 
(i) in clause (a), for the words "rupees fifty crores", the 
words "one crore rupees" shall be substituted; 
(ii) clause (aa) shall be omitted; 
(iii) for clause (b), the following clause shall be 
substituted:— 
"(b) one per centum of such part of the turnover as 
specified in sub-section (2) if the provisions of 
clause (a) do not apply:"; 
(iv) clause (c) shall be omitted; 
(v) for the proviso, the following proviso shall be 
substituted:— 
"Provided that the turnover tax payable by a 
dealer under clause (a) shall not exceed a sum 
equivalent to the aggregate of one-half of the turnover 
tax payable by him in accordance with the said 
clause and ten per centum of the amount by which 
his aforesaid aggregate of the gross turnover under 
this Act and• the gross turnover under the Bengal 
Finance (Sales Tax) Act, 1941, exceeds one crore 
rupees."; 
(c) sub-section (4) shall be omitted; 
(4) section 413 shall be omitted; 
(5) in section 8G, in sub-section (1), the words, figures, letters and 
brackets ", subject to provision of sub-section (4) of section 
4AAA," shall be omitted; 
165 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 5.) 
(5A) in the Explanation to section 8H, the words, figure and letter 
"and section 81" shall be omitted; 
(5B) in section 81, in sub-section (1), for the second proviso, the 
following proviso shall be substituted:— 
"Provided further that notwithstanding anything contained 
in the foregoing provisions of this sub-section or the rules 
made thereunder, a registered dealer, who has established a 
new industrial unit on or after the 1st day of April, 1989, and 
not later than the 31st day of May, 1990, or has expanded on 
or after the 1st day of April, 1989, and not later than the 31st 
day of May, 1990, his existing industrial unit established 
before the 1st day of April, 1989, shall be entitled to the 
remission of tax payable under this Act in respect of any 
period commencing on or after the 1st day of April, 1989, and 
ending on or before the 31st day of March, 1992, and all other 
provisions of this section and the rules made thereunder shall 
apply to such dealer:"; 
(6) in section 16, in sub-section (1), clause (al) shall be omitted. 
Amendment 
of West Ben. 
Act XXI of 
1972. 
5. In the West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972,— 
(1) in section 2,— 
(a) in clause (b), the words "and includes performance by 
any singer, musician or bandsman" shall be omitted; 
(b) forclause (d), the following clause shall be substituted:—
`(d) "luxury" means provision for— 
(i) air-conditioning through air-conditioner or 
central air-conditioning or any other 
mechanical means, or 
(ii) air-cooling through air-cooler, 
provided in any of the rooms, or any part of a building, 
constituting a hotel or restaurant;'; 
(2) in section 4, in clause (b), for the words "twenty-five per 
centum of the daily charges realised or realisable for an 
occupied room", the words "twenty-five per centum of the 
daily charges realised or realisable, as the case may be, for an 
occupied room" shall be substituted and shall be deemed -to 
have been substituted with effect from the 1st day of April, 
1985. 
166 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
West Ben. 
Act VIII of 
1987. 
(Sections 6, 7.) 
(3) in section 5A, after the proviso to sub-section (3), the following 
proviso shall be added:— 
"Provided further that the prescribed authority may, on 
application or on its own motion, review, on or before the 31st 
day of March, 1996, any assessment made, on or before the 
31st day of March, 1994, under sub-section (2) of section 5 of 
the tax payable by a proprietor under clause (b) of section 4.". 
6. In the West Bengal Rural Employment and Production Act, 1976, 
in sub-section (2A) of section 4, for the words "twelve paise", the words 
"eight paise" shall be substituted and shall be deemed to have been 
substituted with effect from the 1st day of April, 1994. 
7. In the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979,— 
(1) in section 7,— 
(a) after sub-section (4), the following sub-section shall be 
inserted:— 
"(4a) No assessment under sub-section (2), sub-section 
(3) or sub-section (4) shall be made after the expiry of 
four years from the end of the year in respect of which or 
part of which the assessment is made: 
Provided that any assessment in respect of any 
of the years or parts of years ending on or before the 31st 
day of March, 1994, shall, notwithstanding the provisions 
of this sub-section, be made on or before the 31st day of 
March, 1998: 
Provided further that the period during which 
the prescribed authority is restrained from commencing 
or continuing any proceeding for any assessment as 
aforesaid by an order of the West Bengal Taxation 
Tribunal established under section 3 of the West Bengal 
Taxation Tribunal Act, 1987, or the Supreme Court of 
India shall be excluded in computing the time limited by 
this sub-section: 
Provided also that when a fresh assessment is required 
to .be made in pursuance of an order under sub-
section (7), or sub-section (8), of this section or 
section 14, or in pursuance of any other order of the 
Supreme Court of India or the West Bengal Taxation 
Tribunal, such fresh assessment shall be made at any 
time within four years from the date of such order."; 
Amendment 
of West Ben. 
Act XIV of 
1976. 
Amendment 
of West Ben. 
Act VI of 
1979. 
167 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
(Section 7.) 
(b) for sub-section (6), the following sub-section shall be 
substituted:— 
"(6) Notwithstanding anything contained in sub-
section (2), returns furnished by an employer, registered 
under this Act, in accordance with the provisions of sub-
section (2) of section 6 in respect of the year or years 
comprising period or periods commencing on and from 
the day immediately following the latest year or part of 
the latest year comprising period or periods for which 
assessment has been made under sub-section (2) or 
deemed to have been made under sub-section (6) as in 
force before the 11th day of April, 1994, and ending on 
or before the 31st day of March, 1994 (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 (7), be deemed to have been made on the 
30th day of June, 1994: 
Provided that if— 
(a) an employer registered under this Act fails to 
furnish any return for any period or periods of a 
year or part of a year on or before the 30th day of 
June, 1994, or 
(b) the accounts, registers or documents of an 
employer registered under this Act are seized 
under sub-section (3) of section 17, 
the provisions for assessment under this sub-section 
shall not apply in respect of the year or part of a year 
referred to in clause (a) or in respect of the employer 
registered under this Act referred to in clause (b), as the, 
case may be."; 
(c) for sub-section (7), the following sub-sections shall be 
substituted:— 
"(7) Where the prescribed authority is satisfied on 
information or otherwise that a registered employer has 
concealed any salaries and wages paid by him or has 
furnished incorrect particulars of salaries and wages in 
the return furnished under section 6 resulting in reduction 
168 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 8.) 
of the amount of tax payable by him under this Act in 
respect of any of the years or part of a year of the eligible 
period, the prescribed authority shall, subject to such 
conditions as may be prescribed, within six years from 
the date of assessment made under sub-section (6) reopen 
such assessment in respect of the years comprising such 
periods and, after giving such employer a reasonable 
opportunity of being heard, make fresh assessment under 
sub-section (2) for such year or such part of the year to 
the best of his judgement, and, in making fresh assessment 
under sub-section (2) in respect of any such employer for 
any period, direct such employer to pay, in addition to 
the tax due, a sum, not less than twice and not more than 
thrice the amount of tax assessed, by way of penalty. 
(8) If any registered employer applies on or before 
the 30th day of June, 1995, for revision of any assessment 
made under sub-section (6) in respect of any year on the 
ground that due to his error in fact or in law excess tax has 
been paid by him for such year and if the prescribed 
authority is prima facie satisfied about the ground, he 
may reopen such assessment andmake afresh assessment 
under sub-section (2)."; 
(2) in section 9, after sub-section (3), the following sub-section 
shall be added:— 
"(4) Interest payable under sub-section (2) or sub-section 
(3) shall be determined in such manner, by such date, and by 
such authority, as may be prescribed.". 
8. In the West Bengal Multi-storeyed Building Tax Act, 1979, in 
section 3, in sub-section (3), in item I,— 
(a) for sub-item (i), the following sub-item shall be substituted 
and shall be deemed to have been substituted with effect from 
the 1st day of April, 1994:— 
"(i) where the annual value does not 	 Rupees two per 
exceed Rs. 60 per square metre 	 square metre."; 
(b) sub-item (ii) shall be omitted and shall be deemed to have 
been omitted with effect from the 1st day of April, 1994; 
(c) in sub-item (iii), for the words "Rupees two per square 
metre.", the words "Rupees two and a half per square metre." 
shall be substituted and shall be deemed to have been 
substituted with effect from the 1st day of April, 1994. 
Amendment 
of West Ben. 
Act XVII of 
1979. 
169 
The West Bengal Finance Act, 1994. 
[West Ben. Act 
Amendment 
of West Ben. 
Act VI of 
1982. 
(Section 9.) 
9. In the West Bengal Entertainment-cum-Amusement Tax Act, 
1982,— 
(1) in the long title, the words "on and from the holders of 
television sets, video cassette recorder sets and video cassette 
player sets" shall be omitted; 
(2) in the preamble, the words "on and from the holders of 
television sets, video cassette recorder sets and video cassette 
player sets" shall be omitted; 
(3) in section 4A,— 
(a) for sub-section (1), the following sub-section shall be 
substituted:— 
"(1) Subject to the provisions of sub-section (2) and 
other provisions elsewhere contained in this Act, there 
shall be levied on, and collected from, a holder of a video 
cassette recorder set or sets or a holder of a video cassette 
player set or sets a tax, in addition to the tax referred to 
in section 4, where such holder makes any public 
performance or exhibition of film through a video cassette 
recorder set or a video cassette player setagainst payments 
made or to be made by persons admitted to witness such 
performance or exhibition at the rates specified below:— 
(a) if the place of any performance or exhibition is 
within the area of Calcutta as described in Schedule 
I to the CalcuttaMunicipal Corporation Act, 1980,— 
(i) in the case where the 	 Rs. 900 per 
number of seats does 	 week, 
not exceed 100 
(ii) in the case where the 	 Rs. 1,200 per 
number of seats exceeds 	 week, 
100 but does not exceed 200 
(iii) in the case where the 	 Rs. 1,500 per 
number of seats exceeds 	 week; 
200 
(b) if the place of any performance or exhibition is 
within the area of a municipal corporation, other 
than Calcutta referred to in clause (a), or a 
municipality or a notified area,— 
(i) in the case where the 	 Rs. 600 per 
number of seats does 	 week, 
not exceed 100 
(ii) in the case where the 	 Rs. 900 per 
number of seats exceeds 	 week, 
100 but does not exceed 200 
(iii) in the case where the 	 Rs. 1,250 per 
number of seats exceeds 	 week; 
200 
West Ben. 
Act LIX of 
1980. 
170 
The West Bengal Finance Act, 1994. 
XVI of 1994.] 
(Section 9.) 
(c) if the place of any performance 	 Rs. 600 
or exhibition is withinan area, 	 per week; 
other than the area referred to in 
clause (a) or clause (b) 
(b) after sub-section (4), the following sub-section shall be 
inserted:— 
"(4a) Where any owner, :  or any person for the time 
being in possession, of a satellite transmission receiver 
receives through dish antenna the signal of any 
performance, film or any other programme telecast and, 
by using modulator or amplifier, makes arrangement for 
exhibition of such performance, film or programme to 
customers through his television set or television set of 
the customers for paymint received or receivable by 
such owner or person, as the case may be, he shall be 
liable to pay a tax at such rate, not exceeding one 
thousand and five hundred rupees per week per set of 
satellite transmission receiver with dish antenna, as may 
be specified in a notification issued by the State 
Government in this behalf and different rates may be 
specified for differen areas: 
Provided that if the owner or person is a holder of a 
video cassette player set or video cassette recorder set 
and is liable to pay tax under sub-section (4)and transmits 
the performance, film or programme referred to in this 
sub-section through the same cable referred to in sub 
section (4), he shall not be liable to pay tax under this 
sub-section or vice versa."; 
(c) after sub-section (7), the following sub-section shall be 
added:— 
"(8) The provisions of sub-section (5), sub-
section (6) and sub-section (7) shall apply mutatis 
mutandis in respect of an owner or a person liable to pay 
a tax under sub-section (4a)."; 
(4) in section 5, in sub-section (4), after the words, figures, letter 
and brackets "sub-section (4) of section 4A", the words, 
figure, letter and brackets "or any owner or person liable to pay 
tax under sub-section (4a) of that section" shall be inserted; 
171 
The West Bengal Finance Act, 1994. 
[West Ben. Act XVI of 1994.] 
(Section 9.) 
(5) in section 6, in sub-section (1), for the words "shall be leviable 
in respect of any television set, video cassette recorder set or 
video cassette player set owned and used", the words "under 
this Act shall be payable" shall be substituted; 
(6) section 8 shall be renumbered as sub-section (1) of that section 
and after sub-section (1) as so renumbered, the following sub-
section shall be inserted:— 
"(2) The prescribed authority may search any building, 
premises or place where it has reason to believe that any 
satellite transmission receiver including dish antenna with 
modulator or amplifier is kept and the owner of which, or the 
person in possession of which, is liable to pay tax under sub-
section (4a) of section 4A, and ask the person or persons in 
whose building, premises or place such satellite transmission 
receiver with modulator or amplifier is found, necessary 
questions for determination of the liability to pay tax."; 
(7) in section 9,— 
(a) after the words "a video cassette player set", the words, 
figures, letters and brackets "or from the person liable to 
pay tax under sub-section (4a) of section 4A" shall be 
inserted; 
(b) after the words "such holder", the words "or such person, 
as the case may be," shall be inserted; 
(8) in section 10, in sub-section (1), after the words "a video 
cassette player set", the words "or any person" shall be 
inserted. 
172 

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