The West Bengal Finance Act, 1996

2 of 1899. 
Ben. Act X 
of 1935. 
Ben Act IV 
of 1944. 
West Ben. 
Act XLIII 
of 1973. 
West Ben. 
Act XIV of 
1976. 
West Ben. 
Act VI of 
1979. 
West Ben. 
Act XV of 
1994. 
West Ben. 
Act XLIX of 
1994. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act X of 1996 
THE WEST BENGAL FINANCE ACT, 1996. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 9th July, 1996.] 
[9th July, 1996.] 
An Act to amend the Indian Stamp Act, 1899, in its application to 
West Bengal, the Bengal Electricity Duty Act, 1935, the Bengal 
Agricultural Income-tax Act, 1944, the West Bengal Primary 
Education Act, 1973, the West Bengal Rural Employment and 
Production Act, 1976, the West Bengal State Tax on Professions, 
Trades, Callings and Employments Act, 1979, the West Bengal Luxury 
Tax Act, 1994 and the West Bengal Sales Tax Act, 1994. 
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its 
application to West Bengal, the Bengal Electricity Duty Act, 1935, the 
Bengal Agricultural Income-tax Act, 1944, the West Bengal Primary 
Education Act, 1973, the West Bengal Rural Employment and Production 
Act, 1976, the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979, the West Bengal Luxury Tax Act, 1994 
and the West Bengal Sales Tax Act, 1994, for the purposes and in the 
manner hereinafter appearing; 
It is hereby enacted in the Forty-seventh 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, 1996. 
(2) It shall come into force on such date, or shall be deemed to have 
come into force on such date not earlier than the first day of May, 1995, 
as the State Government may, by notification in the Official Gazette, 
appoint, and different dates may be appointed for different provisions of 
this Act. 
Short title 
and 
commence-
ment. 
115 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
Application 
of Act 2 of 
1899. 
Amendment 
of Schedule 
1A. 
Amendment 
of Ben. Act 
X of 1935. 
(Sections 2, 3.) 
2. (1) The Indian Stamp Act, 1899 (hereinafter referred to as the 
principal Act) shall, in its application to West Bengal, be amended for the 
purpose and in the manner hereinafter provided. 
(2) In Schedule lA to the principal Act, for article 23, the following 
article shall be substituted:— 
"23. Conveyance [as defined by section 2(10)], five per centum 
not being a transfer charged or exempted under 	 the market 
No. 62. 	 values. 
Exemptions. 
(a) Assignment of copyright by entry made under the Copyright 
Act, 1957, section 18. 
(b) Co-partnership Deed. See partnership (No. 46).". 
3. In the Bengal Electricity Duty Act, 1935,— 
(1) for section 3A, the following section shall be substituted:— 
'Assessment of 	 3A. (1) If no return in respect of any period 
electricity duty 	 is submitted by a licensee or a person required payable by a to submit return under section 6 or if the licensee or a 
person required return submitted by such licensee or person 
to furnish return appears to the authority prescribed by rules under section 6. under this Act to be incorrect or incomplete, 
such authority shall, after giving such licensee or person, as 
the case may be, a reasonable opportunity of being heard, 
proceed in such manner as may be prescribed to assess to 
the best of his judgment the amount of electricity duty 
payable under this Act by such licensee or person. 
(2) The amount of electricity duty assessed under sub-
section (1) for a period, less the sum, if any, already paid in 
respect of the said period, shall be paid by the licensee or the 
person by such date as may be specified in a notice issued by 
the authority in this behalf, and the date to be so specified 
shall be ordinarily not less than thirty days from the date of 
service of such notice. 
(3) No assessment under this section shall be made— 
(a) after the expiry of four years, from the end of the 
year comprising the period or periods in respect 
of which the assessment is made, or 
(b) after the 31st day of December, 1998, whichever 
is later. 
14 of 1957. 
116 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 3.) 
Explanation. —For the purpose of this 
section, "year" means the year commencing on 
the first day of April and ending on the last day 
of March.'; 
(2) after section 7C, the following section shall be inserted:— 
"Revision by 	 7D. (1) Any licensee or person objecting Appellate and 
Revisional 	 to an order passed under section 7C may apply Board. 	 for revision of such order to the West Bengal 
Commercial Taxes Appellate and Revisional Board 
constituted under section 6 of the West Bengal Sales Tax Act, 
1994 (hereinafter referred to as the Appellate and Revisional 
Board) within sixty days of the date on which such order is 
communicated to him or within such further period as may 
be allowed by the Appellate and Revisional Board for reasons 
shown to its satisfaction. 
(2) The provisions of section 6 referred to in sub-
section (1) and the rules and the regulations made there-
under shall apply mutatis mutandis in the matter of submission 
of application for revision made under this section and 
disposal thereof."; 
(3) in section 8,— 
(a) after the words "electricity duty", the words "or interest" 
shall be inserted; 
(b) after clause (b), the following clause shall be inserted:— 
"(c) in the case of interest, from the licensee liable to 
pay such interest under section 5A."; 
(4) after section 8, the following section shall be inserted:— 
'Special mode of 	 8A. (1) Notwithstanding any proceeding recovery. 
being initiated under section 8 for recovery of 
any amount of electricity duty, the authority prescribed under 
section 3A (hereinafter referred to as the said authority) may, 
at any time or from time to time, by notice in the prescribed 
form, require any person from whom money is due or may 
become due to a defaulter or any person who holds or may 
subsequently hold money for, or on account of, such defaulter, 
to deposit into a Government Treasury or the Reserve Bank 
of India under the appropriate head of account, either forthwith 
upon the money becoming due or being held or at or within 
the time specified•in the notice (not being before the money 
West Ben. 
Act XLIX of 
1994. 
117 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Section 3.) 
becomes due or is held), so much of the money as is sufficient 
to pay the amount due from such defaulter in respect of the 
arrears of such electricity duty and interest, if any, or the 
whole of the money when such money is equal to or less than 
that amount. 
(2) A notice under this section may be issued to any 
person who holds or may subsequently hold any money for, 
or on account of, the defaulter jointly with any other person, 
and for the purposes of this section, the shares of the joint-
holders in such account shall be presumed, until the contrary 
is proved, to be equal. 
(3) A copy of the notice shall be forwarded to the defaulter 
at his last address known to the said authority and, in the 
case of a joint account, to all the joint-holders at their last 
addresses known to the said authority. 
(4) Save as otherwise provided in this section, every 
person to whom a notice is issued under this section shall be 
bound to comply with such notice, and, in particular, where 
any such notice is issued to a post office, banking company 
or insurer, it shall not be necessary for any pass book, deposit 
receipt, policy or any other document to be produced for the 
purpose of any entry, endorsement or the like being made 
before payment is made, notwithstanding any rule, practice 
or requirement to the contrary. 
(5) Any claim respecting any money, which is due or to 
become due or is being held or may subsequently be held and 
in relation to which a notice under this section has been 
issued, arising after the date of such notice, shall be void as 
against any demand contained in such notice. 
(6) Where a person to whom a notice sent under this 
section proves to the satisfaction of the said authority that the 
sum demanded or any part thereof is not due to the defaulter 
or that he does not hold any money for, or on account of, the 
defaulter or that the money demanded or any part thereof is 
not likely to be due to the defaulter or be held for, or on 
account of, the defaulter, then, nothing contained in this 
section shall be deemed to require such person to deposit any 
such sum or part thereof, as the case may be. 
(7) The said authority may, at any time or from time to 
time, amend or revoke any notice issued under this section 
or extend the time for making any payment in pursuance of 
such notice. 
118 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 4.) 
(8) The Government Treasury or the Reserve Bank of 
India shall grant a receipt for any amount paid in compliance 
with a notice issued under this section, and the person so 
paying the amount shall be fully discharged from his liability 
to the defaulter to the extent of the amount so paid. 
(9) Any person discharging any liability to the defaulter 
after receipt of a notice under this section shall be personally 
liable to the said authority to the extent of his own liability 
to the defaulter so discharged or to the extent of the liability 
of such defaulter any amount due under this Act, whichever 
is less. 
(10) If the person to whom a notice under this section is 
sent fails to make payment in pursuance thereof, he shall be 
deemed to be a defaulter in respect of the amount specified 
in the notice, and further proceedings may be taken Against 
him for the recovery of the amount as if it were an arrear due 
from him, and the notice shall have the same effect as 
attachment of a debt. 
(11) The said authority may apply to the court in whose 
custody there is money belonging to the defaulter for payment 
to him of the entire amount of such money or, if it is more 
than the amount of electricity duty or interest due, an amount 
sufficient to discharge the liability of the amount of electricity 
duty or interest: 
Provided that any dues exempt from attachment in 5 of 1908. 
	
	 execution of a decree of a Civil Court under section 60 of the 
Code of Civil Procedure, 1908, shall be exempt from any 
payment required to be made under this section. 
Explanation.—For the purposes of this section, 
"defaulter" means a licensee or a person who fails to make 
full payment of the amount of electricity duty due from him 
on assessment under section 3A or the amount of interest due 
from a licensee on determination under section 5A.'. 
4. In the Bengal Agricultural Income-tax Act, 1944,—
(1) in section 7,— 
(a) sub-section (1) of section 7 shall be renumbered as 
section 7; 
(b) sub-section (2) shall be omitted; 
Amendment 
ofBen. Act 
IV of 1944. 
119 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Sections 5-7.) 
(2) in the Schedule, for paragraph B, the following paragraph 
shall be substituted:— 
"B. In the case of every domestic company, firm or other 
association of persons— 	
Rate of tax 
on the whole of the total 
agricultural income. 	 50 paise in the rupee,". 
Amendment 	 5. In the West Bengal Primary Education Act, 1973, in section 78, 
of West Ben. in sub-section (2), in clause (b), for the words "five per centum" the words 
Act XLIII of 
1973. 	 "seven per centum" shall be substituted. 
Amendment 	 6. In the West Bengal Rural Employment and Production Act, 1976, 
of West Ben. 	 in section 4, in sub-section (2), in clause (b), for the words "thirty-five per Act XIV of 
1976. 	 centum", the words "thirty-eight per centum" shall be substituted. 
Amendment 	 7. In the West Bengal State Tax on Professions, Trades, Callings and 
of West Ben. 
Act VI of 	 Employments Act, 1979,— 
1979. (1) in section 5,— 
(a) for sub-section (4), the following sub-section shall be 
substituted:— 
"(4) (a) Every employer required to obtain a 
certificate of registration shall, within ninety days of his 
becoming liable to pay tax, apply for a certificate of 
registration to the prescribed authority in the prescribed 
from, and the prescribed authority shall, after making 
such enquiry as may be necessary, within thirty days of 
the receipt of the application, grant him such certificate, 
if the application is in order. 
(b) Every person referred to in sub-section (2) or sub-
section (3) shall, within ninety days of his becoming 
liable to pay tax, pay into the Government Treasury or -
the Reserve Bank of India, Calcutta, the tax payable by 
him under this Act and apply for a certificate of enrolment 
to the prescribed authority in the prescribed form along 
with a receipted copy of the challan as a proof of payment 
of such tax. 
(c) The prescribed authority, within thirty days of the receipt 
of the application referred to in clause (b), shall, grant 
the person a certificate of enrolment in the prescribed 
manner. 
120 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 7.) 
(d) The prescribed authority may from time to time amend 
any certificate of registration or a certificate of enrolment 
in the prescribed manner when a registered employer or 
enrolled person applies to the prescribed authority in the 
prescribed form for such amendment."; 
(2) to section 8, the following proviso shall be added:—
"Provided that the enrolled person, who has made payment 
of tax according to clause (b) of sub-section (4) of section 
5 in respect of any year, shall not make any payment of tax 
under this section for such year if the rate of tax at which 
such tax was payable for such year remains unchanged."; 
(3) in the Schedule,— 
(1) for the entries in column 2, and column 3 against serial 
No. 1, the following entries in column 2 and column 
3 shall be substituted:— 
"Salary and wage earners. Such persons 
whose monthly salaries or wages are— 
(i) Rs. 1250 or less 	 NIL 
(ii) Rs. 1251 or more, but less than Rs. 1501 	 Rs. 12 per month. 
(iii) Rs. 1501 or more, but less than Rs. 2001 	 Rs. 18 per month. 
(iv) Rs. 2001 or more, but less than Rs. 3001 	 Rs. 25 per month. 
(v) Rs. 3001 or more, but less than Rs. 5001 	 Rs. 30 per month. 
(vi) Rs. 5001 or more, but less than Rs. 8001 	 Rs. 40 per month. 
(vii) Rs. 8001 and above 	 Rs. 75 per month."; 
(2) for the entries in column 2, after the words "Where 
the annual gross income of the persons mentioned above 
is—", in the said column, and the corresponding entries 
in column 3, against serial No. 2, the following entries 
in column 2 and column 3 shall be substituted:— 
"(i) Rs. 15000 or less 	 NIL. 
(ii) Rs. 15001 or more, but less than Rs. 18001 Rs. 144 per annum. 
(iii) Rs. 18001 or more, but less than Rs. 24001 Rs. 216 per annum. 
(iv) Rs. 24001 or more, but less than Rs. 36001 Rs. 300 per annum. 
(v) Rs. 36001 or more, but less than Rs. 60001 Rs. 360 per annum. 
(vi) Rs. 60001 or more, but less than Rs. 96001 Rs. 480 per annum. 
(vii) Rs. 96001 and above 	 Rs. 900 per annum."; 
(3) for the entries in column 2, after the words "Where the 
annual gross income of the persons mentioned above 
is—", in the said column, and the corresponding entries 
in column 3, against serial No. 3, the following entries 
in column 2 and column 3 shall be substituted:— 
"(i) Rs. 15000 or less 	 NIL 
(ii) Rs. 15001 or more, but less than Rs. 18001 Rs. 144 ,per annum. 
(iii) Rs. 18001 or more, but less than Rs. 24001 Rs. 216 per annum. 
(iv) Rs. 24001 or more, but less than Rs. 36001 Rs. 300 per annum. 
(v) Rs. 36001 or more, but less than Rs. 60001 Rs. 360 per annum. 
(vi) Rs. 60001 or more, but less than Rs. 96001 Rs. 480 per annum. 
(vii) Rs. 96001 and above 	 Rs. 900 per annum.". 
121 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Sections 8, 9.) 
Amendment 
of West Ben. 
Act XV of 
1994. 
Amendment 
of West Ben. 
Act XLIX of 
1994. 
8. In the West Bengal Luxury Tax Act, 1994, in the Schedule, after 
serial No. 5 and the entry relating thereto, the following serial No. and 
entry relating thereto shall be inserted:— 
"6. Mill-made textile fabrics priced at Rs. 1,000 or more 
per metre.". 
9. In the West Bengal Sales Tax Act, 1994,— 
(1) in section 2, clause (12) shall be omitted; 
(2) in section 9, in sub-section (3),— 
(a) in clause (a), for the figures "20,000", the figures 
"30,000" shall be substituted; 
(b) in clause (c), for the figures "50,000", the figures 
"1,00,000" shall be substituted; 
(c) in clause (e), for the figures "2,00,000", the figures 
"5,00,000" shall be substituted; 
(3) in section 16, for the proviso, the following provisos shall 
be substituted:— 
"Provided that there shall not be any levy of surcharge on 
tax payable by a dealer under clause (a), clause (b), and 
clause (c), of sub-section (2) of section 17: 
Provided further that the aggregate of the amount of tax 
and surcharge payable by any dealer on the sale of goods 
referred to in section 14 of the Central Sales Tax Act, 1956, 74 of 1956. 
shall not exceed the rate specified in section 15 of that Act."; 
(4) in section 17,— 
(a) in sub-section (1),— 
(i) for the word, figure and brackets "sub-section (2),", 
the words, figures, letter and brackets "sub-section 
(2) or sub-section (2A), as the case may be," shall 
be substituted; 
(ii) after clause (g), the following clause shall be 
inserted:— 
"(gg) at the rate fixed in column (3), against the 
corresponding entry of goods in column (2), 
of Schedule VIIIA on such part of his taxable 
turnover of sales as represents sales of any 
such goods;"; 
(b) in sub-section (2),— 
(i) in clause (a), in sub-clause (ii), for item (J), the 
following item shall be substituted:— 
"(J) goods specified in Schedule VIVA,"; 
(ii) clause (i) shall be omitted; 
122 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 9.) 
(iii) in the first proviso, for the words, letter and 
brackets "the provisions of clause (a)", the words, 
letters, figure and brackets ", except such sales 
referred to in sub-clause (i) of clause (a) as may be 
prescribed, the provisions of clause (a)" shall be 
substituted; 
(iv) in the second proviso, for the words, letter and 
brackets "the provisions of clause (b)", the words, 
letters, figure and brackets ", except such sales 
referred to in sub-clause (i) of clause (b) as may 
be prescribed, the provisions of clause (b)" shall 
be substituted; 
(v) the third proviso shall be omitted; 
(c) after sub-section (2), the following sub-section shall be 
inserted:— 
"(2A) Notwithstanding the rate of tax fixed under 
clause (gg) of sub-section (1), in column (3), 
against the corresponding entry of goods in,  
column (2), of Schedule VIIIA, the tax payable 
by a dealer shall be levied on such part of his 
taxable turnover of sales as represents sales of 
such goods, other than those referred to in sub-
clause (c) of clause (30) of section 2, at the rate 
of tax fixed in column (4), against the 
corresponding entry of goods in column (2), of 
the said Schedule, where he proves to the 
satisfaction of the Commissioner that such goods 
have been purchased by him in West Bengal on 
or after the date on which such goods are 
specified in such Schedule from a registered 
dealer and furnishes in the prescribed manner 
a declaration containing prescribed particulars 
in the prescribed form, obtainable in such 
manner and subject to such conditions and 
restrictions as may be prescribed, from the 
prescribed authority, duly filled up and signed 
by the registered dealer from whom such goods 
are purchased."; 
(5) section 19 shall be omitted; 
(6) in section 26,— 
(a) sub-section (3) shall be omitted; 
(b) sub-section (4) shall be omitted; 
123 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Section 9.) 
(7) in section 27, in sub-section (1), for the words "ten thousand", 
the words "twenty-five thousand" shall be substituted; 
(8) in section 31,— 
(a) in sub-section (1), for the words "two per centum", the 
words "three per centum" shall be substituted; 
(b) in sub-section (2), for the words "two per centum", the 
words "three per centum" shall be substituted; 
(9) in section 32, in sub-section (1), for the words "two per 
centum", the words "three per centum" shall be substituted; 
(10) in section 34, for the words "two per centum" , the words 
"three per centum" shall be substituted; 
(11) in section 40,— 
(a) for the second proviso to sub-section (1), the following 
proviso shall be substituted:— 
"Provided further that the period prescribed in this 
sub-section and sub-section (2), may, subject to such 
conditions and restrictions as may be prescribed,— 
(i) be extended by two years in the case of such 
industrial units as may be prescribed, where 
investment in fixed capital assets exceeds one 
hundred crore rupees, or 
(ii) be extended by such period, not exceeding one 
year, in the case of such industrial units, as may 
be prescribed, where pollution abatement measures 
are adopted."; 
(b) in sub-section (2), the words, figure and brackets "or 
eleven years in the case of the industrial units referred 
to in the second proviso to sub-section (1)," shall be 
omitted; 
(c) to sub-section (3), the following proviso shall be added:—
"Provided that the amount eligible for deferment of 
payment of tax in the case of industrial units which 
have adopted pollution abatement measures, may be 
enhanced to such extent and subject to such restrictions 
and conditions as may be prescribed."; 
(d) in sub-section (8), for the words "two per centum", the 
words "three per centum" shall be substituted; 
(e) in the Explanation, in clause (d),— 
(i) in sub-clause (i), after the words "productive 
equipment,", the words "or pollution control 
equipments," shall be inserted; 
(ii) in sub-clause (ii), after the words "productive 
equipment,", the words "or pollution control 
equipments," shall be inserted; 
124 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 9.) 
(12) in section 41, in sub-section (1), for the third proviso, the 
following provisos shall be substituted:— 
"Provided also that the period prescribed under the first 
proviso may, subject to such conditions and restrictions as 
may be prescribed,— 
(i) be extended by two years in the case of such industrial 
units as may be prescribed, where investment in fixed 
capital assets exceeds one hundred crore rupees, or 
(ii) be extended by such period, not exceeding one year, in 
the case of such industrial units, as may be prescribed, 
where pollution abatement measures are adopted: 
Provided also that the amount eligible for remission 
of tax in the case of industrial units which have adopted 
pollution abatement measures, may be enhanced to 
such extent and subject to such restrictions and 
conditions as may be prescribed."; 
(13) in the Explanation to section 42, after the words "productive 
equipments", wherever they occur, the words "and pollution 
control equipments" shall be inserted; 
(14) in the Explanation to section 43, after the words "productive 
equipments" in the two places where they occur, the words 
"and pollution control equipments" shall be inserted; 
(15) in section 52, in sub-section (10), for the words "two per 
centum", the words "three per centum" shall be substituted; 
(16) in section 66, after the words "accounts, registers or documents 
of the dealer", wherever they occur, the words "including 
computerised or electronic accounts maintained on any 
computers or electronic media" shall be inserted; 
(17) in section 96,— 
(a) in the marginal note, for the words "by transporter,", 
the words "by dealer, transporter," shall be substituted; 
(b) after the words "every person", the words "dealing in," 
shall be inserted; 
(18) after section 98, the following section shall be inserted:— 
"Information to 
be furnished by 
dealers in respect 
of transfer of 
goods otherwise 
than by way of 
sale. 
98A. If, in the opinion of the State 
Government, it is necessary to obtain 
information relating to transfer of goods 
otherwise than by way of sale in West Bengal, 
it may, by notification, call upon dealers or 
such class or classes of dealers as may be specified in the 
notification to furnish such information relating to such goods, 
in such manner, at such intervals, for such period and to such 
authority, as may be specified in the notification."; 
125 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Section 9.) 
(19) In Schedule I,— 
(a) after serial No. 4 in column (1) and the entry relating 
thereto in column (2), the following serial No. and entry 
relating thereto shall be inserted in column (1) and 
column (2) respectively:— 
"4A. Biscuit other than biscuit manufactured, made 
or processed in a factory as defined in the 
Factories Act, 1948."; 
(b) for serial No. 22 in column (1) and the entry relating 
thereto in column (2), the following serial No. and entry 
relating thereto in column (1) and column (2) shall be 
substituted:— 
"22. Contraceptive device and contraceptive articles 
of any name and description, such as condom, 
contraceptive pill, contraceptive jelly and the 
like."; 
(c) after serial No. 24 in column (1) and the entry relating 
thereto in column (2), the following serial No. in column 
(1) and entry relating thereto in column (2) shall be 
inserted:— 
"24A. Cervical spinal collar, brace and orthose, hand 
splint and fracture brace."; 
(d) after serial No. 28 in column (1) and the entry relating 
thereto in column (2), the following serial No. in 
column (1) and entry relating thereto in column (2) 
shall be inserted:— 
"28A. Colostomy or dialysis bag."; 
(e) against serial No. 43 in column (1), in the entry relating 
thereto in column (2), after the words "kerosene lamp", 
the words "and accessories and components thereof' 
shall be inserted; 
(f) after serial No. 49 in column (1) and the entry relating 
thereto in column (2), the following serial No. in 
column (1) and entry relating thereto in column (2) 
shall be inserted:— 
"49A. Life-saving diving equipments."; 
(20) in Schedule II,— 
(a) against serial No. 3 in column (1), in the entry in 
column (2), after the word "descriptions", the words 
", but excluding coir carpets and jute carpets" shall be 
inserted; 
63 of 1948. 
126 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 9.) 
(b) against serial No. 6 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(c) against serial No. 13 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(21) in Schedule 
(a) serial No. 4A in column (1) and the entry relating thereto 
in column (2) shall be omitted; 
(b) against serial No. 13 in column (1) and the entry relating 
thereto in column (2) shall be omitted; 
(c) against serial No. 14 in column (1) and the entry relating 
thereto in column (2) shall be omitted; 
(d) after serial No. 14 in column (1) and the entry relating 
thereto in column (2), the following serial Nos. in 
column (1) and entries relating thereto in column (2) 
shall be inserted:— 
"15. Fancy leather goods, that is to say, brief-case, 
attache-case, ornamented vanity-bag and hand-
bag made of leather. 
16. Vacuum cleaner"; 
(22) in Schedule IV,— 
(a) for the entry in column (2) against serial No. 7 in 
column (1), the following entry shall be substituted:— 
"7. Biscuits of all varieties, except those specified in 
any other Schedule."; 
(b) for item (i) and the entry relating thereto in column (2) 
against serial No. 24 in column (1), the following item 
and entry relating thereto in column (2) shall be 
substituted:— 
"(i) Drugs and medicines except those included in the 
goods specified elsewhere in this Schedule or in 
any other Schedule."; 
(c) after serial No. 26 in column (1) and the entry relating 
thereto in column (2), the following serial No. in 
column (1) and entry relating thereto in column (2) 
shall be inserted:— 
"26A. Electric fan, exhaust fan and air circulator."; 
(d) against serial No. 34 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
127 
The West Bengal Finance Act, 1996. 
[West Ben. Act 
(Section 9.) 
(e) for serial No. 37 in column (1) and the entry relating 
thereto in column (2), the following serial No. in 
column (1) and entry relating thereto in column (2) 
shall be substituted:— 
"37. Groundnut oil, soyabean oil, sunflower oil, 
sesamum or ti/ oil, rice bran oil and any other 
vegetable oil, but excluding those vegetable oils 
included in the goods specified elsewhere in this 
Schedule or in any other Schedule."; 
(f) against serial No. 39 in column (1), in the entry in 
column (2), after the words "including ice-candy", the 
words "and frozen dessert" shall be inserted; 
(g) serial No. 51 in column (1) and the entry relating thereto 
in column (2) shall be omitted; 
(h) after serial No. 55 in column (1) and the entry relating 
thereto in column (2), the following serial No. and entry 
relating thereto shall be inserted in column (1) and 
column (2) respectively:— 
"55A. Plant growth promoters and plant nutrients."; 
(i) against serial No. 78 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(j) after serial No. 81 in column (1) and the entry relating 
thereto in column (2), the following serial No. and entry 
relating thereto shall be inserted in column (1) and 
column (2) respectively:— 
"81A. Vacuum flasks of all kinds and descriptions 
including refills for such flasks and other 
thermally insulated flasks, containers and 
vessels including thermoses, thermic jugs, ice 
buckets or boxes, urns and receptacles to keep 
food or beverage or other articles, hot or cold, 
and components and accessories thereof'; 
(23) in Schedule V, against serial No. 2 in column (1), the entry 
relating thereto in column (2) shall be omitted; 
(24) in Schedule VI,— 
(a) in serial No. 2 in column (1), in the entry relating thereto 
in column (2), after the words "Hawai Chappal,", the 
words "chappals and sandals made of polyvinyl chloride 
(P.V.C.) or plastic," shall be inserted; 
128 
The West Bengal Finance Act, 1996. 
X of 1996.] 
(Section 9.) 
(b) after serial No. 3 in column (1) and the entry relating 
thereto in column (2), the following serial Nos. in 
column (1) and entries relating thereto in column (2) 
shall be inserted:— 
"4. Chemicals including naphtha, caustic soda, 
paraffin, dyes, hydrogen peroxide, industrial gas 
and solvent oils, but excluding those specified in 
this Schedule or in any other Schedule. 
5. Bamboo and cane. 
6. Dolomite. 
7. Limestone. 
8. Calculator. 
9. Gymnasium apparatus and sports goods except 
those specified in any other Schedule."; 
(25) in Schedule VII,— 
(a) in serial No. 2 in column (1), in the entry relating thereto 
in column (2), after the words "Jute goods", the 
words "except those specified in this Schedule or in any 
other Schedule" shall be inserted; 
(b) after serial No. 4 in column (1) and the entry relating 
thereto in column (2), the following serial Nos. and 
entries relating thereto shall be inserted in column 
(1) and column (2) respectively:— 
"5. Articles made of coir except those specified in this 
Schedule or in any other Schedule. 
6. Coir carpet and jute carpet. 
7. Pollution control equipments."; 
(26) in Schedule VIII,— 
(a) in serial No. 12 in column (1), in the entry relating 
thereto in column (2), after the words "Hawai Chappal", 
the words, "chappals and sandals made of polyvinyl 
chloride (P.V.C.) or plastic" shall be inserted; 
(b) after serial No. 18 in column (1) and the entry relating 
thereto in column (2) and column 3, the following 
serial Nos. and entries relating thereto shall be inserted 
in column (1), column (2) and column (3) respectively:—
"19. Toys other than toys, whether 
electronic or not, specified in any 
other Schedule. 	 Ten 
20. Printed materials. 	 Ten."; 
129 
The West Bengal Finance Act, 1996. 
[West Ben. Act X of 1996.] 
(Section 9.) 
(27) after Schedule VIII, the following Schedule shall be 
inserted:— 
"SCHEDULE VIIIA 
[See section 17(1)(gg) and section I 7(2A).] 
Goods on sale of which tax is leviable at the rate fixed in 
column (3), or in column (4) when provisions of section 
17(2A) apply, against the corresponding entry of such goods 
in column (2), of this Schedule 
Serial 	 Description of goods 	 Rates of tax 	 Rate of tax 
No. 	 (per centum) (per centum) 
[See section 	 [See section 
17(1)(gg)] 	 17(2A)] 
( 1) 	 (2) 	 (3) 	 (4) 
1. Clocks, time-pieces and watches 
of all types and parts thereof. 	 Seven 	 Two 
2. Furniture, almirahs, and safes, 
made wholly or principally of 
aluminium, stainless steel, iron 
and steel. 	 Fifteen 	 Four 
3. Paints or all kinds including 
acrylic and plastic emulsion 
paints, lacquers, distempers, 
cement colours or paints, 
enamels, liquid paints, stiff paste 
paints and powder paints, 
whether ready for use or not. 	 . Twelve 	 Three 
4. Varnishes, vegetable paint 
removers and stainers of all kind. 	 Twelve 	 Three"; 
(28) in Schedule X,— 
(a) in rule 5, in clause (a), for the words "two per centum", 
the words "three per centum" shall be substituted; 
(b) in rule 60, in sub-rule (1), in column (a), for the words 
"twenty-four per centum", the words "thirty-six per 
centum" shall be substituted; 
(c) in rule 64, for the words "twenty-fourper centum", the 
words "thirty-six per centum per annum" shall be 
substituted; 
(d) in rule 69, in sub-rule (3), for the words "twenty-four 
per centum", the words "thirty-six per centum" shall be 
substituted. 
130 

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