The West Bengal Finance Act, 1997

Ben. Act V 
of 1909. 
Ben. Act V 
of 1922. 
West Ben. 
Act XXI of 
1972. 
West Ben. 
Act XV of 
1994. 
West Ben. 
Act XLIX of 
1994. 
61 of 1985. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act V of 1997 
THE WEST BENGAL FINANCE ACT, 1997. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 1st April, 1997.] 
[1st April, 1997.] 
An Act to to amend the Bengal Excise Act, 1909, the Bengal Amusements 
Tax Act, 1922, the West Bengal Entertainments and Luxuries (Hotels 
and Restaurants) Tax Act, 1972, the West Bengal Luxury Tax Act, 
1994, and the West Bengal Sales Tax Act, 1994. 
WHEREAS it is expedient to amend the Bengal Excise Act, 1909, the 
Bengal Amusements Tax Act, 1922, the West Bengal Entertainments 
and Luxuries (Hotels and Restaurants) Tax Act, 1972, 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-eighth 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, 1997. Short title 
and 
(2) Except as otherwise provided, it shall come into force on such commence- 
date, or shall be deemed to have come into force on such date not earlier ment. 
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. 
2. In the Bengal Excise Act, 1909,— 
(1) in section 2, for clause (13), the following clause shall be 
substituted:— 
`(13) "intoxicating drug" means— 
(i) the leaves, small stalks and flowering or fruiting 
tops of the Indian hemp plant (Cannabis sativa L.) 
including all forms known as Bhang or Siddhi but 
excluding Ganja, Chards and any mixture, with or 
without neutral material, of any of the above forms 
of intoxicating drug, or any drink prepared 
therefrom within the meaning of section 2 of the 
Narcotic Drugs and Psychotropic Substances 
Act, 1985; 
Amendment 
of Ben. Act 
V of 1909. 
61 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 2.) 
(ii) any other intoxicating or narcotic substance or any 
fermenting agent which the State Government 
may specify in this behalf by notification, such 
substance or agent not being narcotic drug or 
psychotropic substance as defined in section 2 of 
the Narcotic Drugs and Psychotropic Substances 61 of 1985. 
Act, 1985.' ; 
(2) in section 13,— 
(i) for clause (b), the following clause shall be substituted:—
"(b) no hemp plant (Cannabis saliva L.) from which an 
intoxicating drug can be manufactured or produced 
shall be cultivated,"; 
(ii) after the words "in that behalf by the Collector", the 
words "or the Excise Commissioner, as the State 
Government may, by notification, specify" shall be 
inserted; 
(iii) in clause (ii) of the proviso, for the words "four seers,", 
the words "four litres," shall be substituted; 
(3) in section 46A,— 
(i) in clause (a), after the words, letter and brackets 
"(Cannabis sativa L.)", the words "from which an 
intoxicating drug can be manufactured or produced" 
shall be inserted; 
(ii) in clause (b), after the words "material", the words 
"including fermented wash" shall be inserted; 
(iii) for the words, letter and brackets "(Cannabis sativa L.) 
is less than", the words, letter and brackets "(Cannabis 
sativa L.) from which an intoxicating drug can be 
manufactured or produced is less than" shall be 
substituted; 
(4) in section 54, for the words "one thousand rupees.", the words 
"five thousand rupees." shall be substituted; 
(5) in section 59, for the words "one thousand rupees.", the words 
"five thousand rupees." shall be substituted; 
(6) in section 65, in sub-section (1), in clause (a),— 
(i) for the words, figures, letters and brackets "clause (ii) of 
section 46A, clause (a) of section 48", the words, figures 
and letter "section 46A, section 48" shall be substituted; 
(ii) for the words "not exceeding five thousand rupees,", the 
words "not exceeding fifty thousand rupees," shall be 
substituted; 
62 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 3.) 
(7) in section 72, after the words and brackets "or any hemp plant 
(Cannabis saliva)", the words "from which an intoxicating 
drug can be manufactured or produced" shall be inserted; 
(8) in section 74, in sub-section (1), in clause (a), for the words 
and figures "by sections 166 to 171 of the Code of Criminal 
Procedure, 1973,", the words and fugures "by sections 160 
to 171 of the Code of Criminal Procedure, 1973," shall be 
substituted; 
(9) in section 75,— 
(i) in sub-section (1), for the words, figures, letters and 
brackets "under clause (ii) of section 46A or clause (a) 
of section 48", the words, figures and letter "under 
section 46A or section 48," shall be substituted; 
(ii) in sub-section (5), for the words, figures, letters and 
brackets "under clause (ii) of section 46A or clause (a) 
of section 48", the words, figures and letter "under 
section 46A or section 48" shall be substituted; 
(10) in section 85, in sub-section (2), in clause (o), for the words 
and figures— 
Act V of 	 "the Code of Criminal Procedure, 1898,", the words and 
1898. 	 figures- 
2 of 1974. 	 "the Code of Criminal Procedure, 1973," shall be substituted 
and shall be deemed to have been substituted with effect from 
the 1st day of April, 1974. 
3. In the Bengal Amusements Tax Act, 1922, after section 10, the 
following section shall be inserted:— 
"Other mode 	 10A. (1) Notwithstanding any proceeding being of recovery. initiated under sub-section (1) of section 10, for recovery of 
any sum due on account of entertainments tax, surcharge, additional 
surcharge or penalty as a public demand in respect of cinematograph 
exhibition, the prescribed authority referred to in section 8A 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 the proprietor or 
any person who holds or may subsequently hold money for or on account 
of such proprietor, 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 becomes due or is held), so much 
of the money as is sufficient to pay the amount due by such proprietor in 
respect of the arrears or the whole of the money when it is equal to or less 
than the amount due. 
Amendment 
of Ben. Act 
V of 1922. 
63 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 3.) 
(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 proprietor 
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 proprietor at his last 
address known to the prescribed authority, and, in the case of a joint 
account, to all the joint-holders at their last addresses known to the 
prescribed 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 with respect to any property in relation to which a 
notice under this section has been issued, arising after the date of the notice, 
shall be void as against any demand contained in the notice. 
(6) Where a person to whom a notice under this section is sent proves 
to the satisfaction of the prescribed authority that the sum demanded or part 
thereof is not due to the proprietor or that he does not hold any money for 
or on account of the proprietor or that the money demanded or any part 
thereof is not likely to be due to the proprietor or be held for or on account 
of, the proprietor, 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 prescribed 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. 
(8) The Treasury or the Bank 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 
proprietor to the extent of the amount so paid. 
(9) Any person discharging any liability to the proprietor after receipt 
of a notice under this section shall be personally liable to the prescribed 
authority to the extent of his own liability to the proprietor so discharged 
or to the extent of the liability of such proprietor for any amount due under 
this Act, whichever is less. 
64 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 4.) 
(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 proprietor 
in default 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 prescribed authority may apply to the court in whose 
custody there is money belonging to the proprietor for payment to him of 
the entire amount of such money or, if it is more than the amount of tax, 
surcharge, additional surcharge or penalty due, an amount sufficient to 
discharge the liability of the amount of tax, surcharge, additional surcharge 
or penalty: 
Provided that any dues or property exempt from attachment in execution 
5 of 1908. 	 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.". 
4. In the West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972, after section 7, the following section shall be 
inserted:— 
"Special mode 	 7A. (1) Notwithstanding any proceeding being of recovery. 
initiated under section 7 for recovery of entertainment tax or 
luxury tax or interest as an arrear of land revenue, the prescribed 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 the 
proprietor referred to in section 4A or section 4B or any person who holds 
or may subsequently hold money for or on account of such proprietor, 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 becomes due or is held), so much of the money as is 
sufficient to pay the amount due by such proprietor in respect of the arrears 
of such tax or interest or the whole of the money when such money is equal 
to or less than the amount due. 
(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 proprietor 
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. 
Amendment 
of West Ben. 
Act XXI of 
1972. 
65 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 4.) 
(3) A copy of the notice shall be forwarded to the proprietor at his last 
address known to the prescribed authority, and, in the case of a joint 
account, to all the joint-holders at their last addresses known to the 
prescribed 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 with respect to any property in relation to which a notice 
under this section has been issued, arising after the date of the notice, shall 
be void as against any demand contained in the notice. 
(6) Where a person to whom a notice under this section is sent proves 
to the satisfaction of the prescribed authority that the sum demanded or any 
part thereof is not due to the proprietor or that he does not hold any money 
for, or on account of, the proprietor or that the money demanded or any part 
thereof is not likely to be due to the proprietor or be held for, on account 
of, the proprietor, 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 prescribed 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. 
(8) The Treasury or the Bank 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 
proprietor to the extent of the amount so paid. 
(9) Any person discharging any liability to the proprietor after receipt 
of a notice under this section shall be personally liable to the prescribed 
authority, to the extent of his own liability to the proprietor so discharged 
or to the extent of the liability of the proprietor for any sum 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 proprietor 
in default 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. 
66 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Sections 5, 6.) 
(11) The prescribed authority may apply to the court in whose 
custody there is money belonging to the proprietor for payment to him of 
the entire amount of such money or, if it is more than the amount of tax or 
interest due, an amount sufficient to discharge the liability of the amount 
of tax or interest: 
Provided that any dues or property exempt from attachment in execu- 
5 of 1908. 
	
	 tion 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.". 
5. In the West Bengal Luxury Tax Act, 1994, in the Schedule,— 
(a) in the entry against serial No. 6, for the letters and figures 
"Rs. 1000", the letters and figures "Rs. 800" shall be 
substituted; 
(b) after serial No. 6 and the entry relating thereto, the following 
serial Nos. and entries relating thereto shall be inserted:—
"7. Crystal items, cut-glass items and chandeliers. 
8. Footwear priced at Rs. 700 or more per pair. 
9. Trousers and Jeans priced at Rs. 700 or more per unit. 
10. Shirts and T-shirts priced at Rs. 500 or more per unit. 
11. Coat, Jacket, Blazer and Suit priced at Rs. 4000 or more 
per unit. • 
12. Watches priced at Rs. 4000 or more per unit. 
13. Television set (coloured) having the screen of the size 
of 29 inches or more. 
14. All types of bathroom fittings including bath-tubs 
priced at Rs. 1000 or more per piece. 
15. Electric switches on plates of any type priced at Rs. 800 
or more per unit. 
16. Sun-glass priced at Rs. 1000 or more per unit. 
17. Fountain-pen and dot pen priced at Rs. 1000 or more 
per unit.". 
Amendment 
of West Ben. 
Act XV of 
1994. 
6. In the West Bengal Sales Tax Act, 1994,— 	 Amendment 
(1) in section 2,— of West Ben. 
Act XLIX of 
(a) in clause (35),— 	 1994. 
(i) after the word and figures "section 17,", the word, 
figures and letter "section 17A," shall be inserted; 
(ii) after the word and figures "section 16", the words, 
figures and letter ", additional surcharge payable 
under section 16A" shall be inserted; 
67 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
(b) in clause (40), in sub-clause (c), after the word and 
fugures "section 16", the words, figures and letter "and 
the amounts charged as additional surcharge payable 
under section 16A" shall be inserted; 
(2) in section 16, after the word and figures "section 17", the 
word, figures and letter ", section 17A" shall be inserted; 
(3) after section 16, the following section shall be inserted:—
Incidence 	 16A. Every dealer liable to pay surcharge of additional under section 16 shall, in addition to the surcharge on 
tax. 	 surcharge payable by him, be liable to pay an 
additional surcharge at the rate of five per centum of the total 
amount of tax payable by him under section 17, section 17A 
and section 21: 
Provided that notwithstanding any surcharge payable 
under section 16, no additional surcharge shall be payable by 
a dealer on the tax payable on that part of his taxable turnover 
of sales as represents sales of— 
(i) rice, 
(ii) wheat, or 
(iii) mustard oil, rape oil and mixture of mustard oil and 
rape oil: 
Provided further that the aggregate of the amount of tax, 
surcharge and additional surcharge payable by any dealer on 
the sale of goods referred to in section 14 of the Central Sales 
Tax Act, 1956, shall not exceed the rate of tax specified in 74 of 1956. 
section 15 of that Act."; 
(4) in section 17,— 
(a) in sub-section (1), clause (a) shall be omitted; 
(b) in sub-section (2),-- 
(i) in clause (a), in sub-clause (ii),— 
(A) for item (B), the following item shall be 
substituted:— 
"(B) foreign liquor as specified in Schedule 
VIII,"; 
(B) in item (I), the word "or" shall be omitted; 
(C) in item (J), after the word, figures and letter 
"Schedule VIIIA", the word "or" shall be 
inserted; 
(D) after item (J), the following item shall be 
inserted:— 
"(K) goods specified in Schedule II,"; 
68 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 6.) 
(ii) in clause (b),— 
(A) in sub-clause (i), after the words "classes of 
goods", the words and figures ", other than the 
goods specified in Schedule H," shall be 
inserted; 
(B) in sub-clause (ii), for items (C) and (D), the 
following items shall be substituted:— 
"(C) rice and wheat, 
(D) goods specified in Part B of Schedule 
IV, or 
(E) goods specified in Schedule II,"; 
(iii) in clause (c), after the word "materials", the words 
and figures ", excluding the goods specified in 
Schedule II," shall be inserted; 
(iv) in clause (d), after the words "gold and goods 
specified in", the words a.nd figures "Schedule II or 
in" shall be inserted; 
(v) in clause (e), after the words "gold and goods 
specified in", the words and figures "Schedule II 
or in" shall be inserted; 
(c) in sub-section (3), in clause (a),— 
(i) in sub-clause (ix), for the words and figures "in 
serial number 7 of Schedule II,", the words and 
figures "in Schedule VIII," shall be substituted; 
(ii) in sub-clause (x), for the words and figures "in 
serial number 7 of Schedule H,", the words and 
figures "in Schedule VIII," shall be substituted; 
(d) in the Explanation at the end, the words, figure and 
brackets "sub-section (1) of" shall be omitted; 
(5) after section 17, the following section shall be inserted:— 
'Levy and 	 17A. (1) Notwithstanding anything rate of value contained in section 17, every dealer who is added tax. 
liable to pay tax under section 9, section 10 or 
sub-section (3) of section 27 shall, subject to such conditions 
and restrictions as may be prescribed, pay a tax on the value 
added part of his turnover of sales in West Bengal, referred to 
in sub-section (2), of the goods specified in Schedule II 
(hereinafter referred to as the value added tax). 
69 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
(2) In this section, the expression "value added part of his 
turnover of sales",— 
(a) in the case of a dealer, other than the dealer referred to 
in clause (b), shall, in relation to any period, mean,— 
(i) in respect of a reseller, that part of the turnover of 
sales of the goods specified in Schedule II which 
is added by him to the aggregate of prices of 
corresponding purchases of the goods specified in 
that Schedule from a registered dealer in West 
Bengal; 
(ii) in respect of a manufacturer, that part of the 
turnover of sales of the goods specified in Schedule 
II which is added to the price of the goods purchased 
from a registered dealer in West Begnal for 
manufacture of goods so sold and the price of the 
materials for packing from a registered dealer in 
West Bengal; 
(b) in the case of a dealer,— 
(i) who imports into West Bengal any goods specified 
in Schedule II from any place outside West Bengal 
and sells such goods in West Bengal, or 
(ii) who imports into West Bengal any goods, 
containers and other materials for packing from 
any place outside West Bengal and uses such 
goods directly in the manufacture of any goods 
specified in Schedule H and uses such containers 
or other materials for the packing of the goods so 
manufactured, and sells in West Bengal the goods 
so manufactured by him in West Bengal, or 
(iii) who purchases in West Bengal any goods specified 
in Schedule H from a person, other than a registered 
dealer, and sells such goods in West Bengal, or 
(iv) who fails to furnish certificate referred to in the 
proviso to sub-section (4), 
shall, in relation to any period, mean his turnover of 
sales in West Bengal of the goods specified in Schedule 
II, in respect of the class of dealers referred to in sub-
clause (i) or sub-clause (ii) or sub-clause (iii) or sub-
clause (iv), as the case may be. 
(3) The expression "turnover of sales in West Bengal" 
used in this section shall not include— 
(a) a sale in the course of inter-State trade or commerce 
within the meaning of section 3 of the Central Sales Tax 74 of 1956. 
Act, 1956; 
70 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 6.) 
74 of 1956. 
(b) a sale in the course of export of the goods out of the 
territory of India within the meaning of section 5 of the 
Central Sales Tax Act, 1956; 
(c) a sale taken place outside the State of West Bengal 
within the meaning of sub-section (1) of section 4 of the 
Central Sales Tax Act, 1956; 
(d) such other sales as may be prescribed. 
(4) In computing the value added part of the turnover of 
sales in West Bengal a dealer, who is required to pay value 
added tax under sub-section (1), shall deduct from his turnover 
of sales in West Bengal— 
(a) the aggregate of the purchase prices or part thereof of 
any goods and containers or other materials for the 
packing, if any, that the dealer has purchased, as a 
manufacturer in West Bengal, from a registered dealer 
on or after the coming into force of this section and used 
by him as inputs directly in the manufacture of the goods 
specified in Schdule II and sold by him in West Bengal 
or used by him for the packing of the goods so 
manufactured and sold by him in West Bengal, or 
(b) the aggregate of the purchase prices of the goods specified 
in Schedule II that a dealer has purchased as reseller in 
West Bengal from a registered dealer on or after the 
coming into force of this section: 
Provided that no deduction shall be allowed to any 
dealer unless he furnishes, in such manner and by such 
time as may be prescribed, to the Commissioner a 
certificate in respect of sales to him containing the 
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, signed and issued by the 
registered dealer from whom he havAmade such purchase 
of goods specified in Schedule II in West Bengal for 
resale by him in West Bengal, or any goods for use by 
him directly in the manufacture in West Bengal of the 
goods specified in Schedule II, or container or other 
materials for the packing in West Bengal of the goods 
specified in Schedule II so manufactured. 
71 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
Explanation.—For the purpose of this sub-section,— 
(i) the expression "the turnover of sales in West Bengal" 
for computing the value added part of turnover of 
sales shall not include the amount of sales tax 
separately charged on the sales made by any dealer 
required to pay tax under this section, and 
(ii) the expression "the aggregate of the purchase prices" 
referred to in clause (a) or clause (b), as the case 
may be, shall not include the amount of sales tax 
payable under this Act, if any, which is charged 
separately on the sales made to such dealer by the 
registered dealer from whom the goods have been • purchased. 
(5) The value added tax payable under sub-section (1) 
shall be levied at the rate fixed in column (3), against 
the corresponding entry of goods in column (2), of Schedule 
II, on the value added part of his turnover of sales of such 
goods computed in accordance with the provisions of sub- 
section (4). • 
(6) Where the dealer selling the goods connot fully identify 
his resales of goods specified in Schedule II with the 
corresponding purchases of such goods from a registered 
dealer in West Bengal, or identify fully the quantum of goods 
purchased in West Bengal and used by him directly in the 
manufacture of the goods specified in Schedule II in West 
Bengal or the aggregate purchase prices thereof referred to in 
clause (a) of sub-section (4) and the purchase price of 
containers and other materials used for the packing of the 
goods so manufactured with the sale in West Bengal of such 
manufactured goods, the purchase price of such goods and 
containers or other materials used in the packing, if any, shall 
be determined in such manner as may be prescribed. 
(7) Where the turnover of sales of a dealer during a period 
relates to sales of goods specified in Schedule II, the value 
added part of turnover of sales in respect of such goods 
taxable at different rates shall be computed under sub-section 
(4) separately, and there shall be no adjustment in respect of 
tax payable on the value added part of turnover of sales of 
goods taxable at different rates for the same period or for 
different periods."; 
72 
The West Bengal Finance Act, 1997. 
V of 19971 
(Section 6.) 
(6) in section 25, in sub-section (2), in.clause (b), after the words, 
figure and brackets "of sub-section (2)", the words, figure, 
letter and brackets ", sub-section (2A)," shall be inserted and 
shall be deemed to have been inserted with effect from the 
15th day of July, 1996; 
(7) in section 45,— 
(a) in sub-section (1), the first proviso and the second 
proviso shall be omitted; 
(b) in sub-section (2), for the words "by such date as may be 
prescribed.", the following words, figures and brackets 
shall be substituted:— 
"by such date as may be prescribed; and in the case of 
failure by a registered dealer to furnish in respect of any 
such period a return accompanied by a receipt from a 
Government Treasury or the Reserve Bank of India, as 
required under sub-section (4) of section 30, by the 
prescribed date, the Commissioner may, if he is satisfied 
that the default was made without reasonable cause, 
direct that the dealer shall pay by way of penalty in 
addition to the amount of tax so assessed, a sum not 
exceeding one and a half times that amount"; 
(c) after sub-section (2), the following sub-sections shall 
be added:— 
"(3) No penalty under sub-section (1) or sub-section 
(2) shall be imposed in respect of the same fact for which 
a prosecution under clause (b) of sub-section (1) of 
section 88 has been instituted and no prosecution would 
lie vice versa. 
(4) If interest is payable in terms of section 31 in 
respect of any period, penalty under sub-section (1) or 
sub-section (2) for failure to furnish a return by the 
prescribed date for such period shall not exceed fifty per 
centum of the amount of tax so assessed."; 
(8) in section 70, in sub-section (1), for the words "twenty-four 
hours", the words "forty-eight hours" shall be substituted; 
(9) in section 88,— 
(a) in sub-section (4), after clause (a), the following clause 
shall be inserted:— 
"(aa) issue a false certificate referred to in the proviso 
to sub-section (4) of section 17A; or"; 
(b) in sub-section (5), for the words and figures "section 
17,", the words, figures, letter and brackets "section 17 
or in the proviso to sub-section (4) of section 17A," shall 
be substituted; 
73 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
(10) in Schedule I,— 
(a) in the entry in column (2) against serial No. 26 in 
column (1), after the words "heart-valve", the words 
"and other cardiological life-saving equipments" shall 
be inserted; 
(b) in the entry in column (2) against serial No. 28 in 
column (1), for the words "Conch shell products", the 
words "Conch shell and conch shell products" shall be 
substituted; 
(c) in the entry in column (2) against serial No. 54 in 
column (1), the following Explanation shall be added at 
the end:— 
Explanation.—For the purpose of this entry, the 
expression "Meat" shall include flesh of birds like 
chicken, fowl, or duck."; 
(d) in the entry in column (2) against serial No. 66 in 
column (1), for the words "refill and cartridges", the 
words "refill, cartridges and mozzles" shall be 
substituted; 
(e) against serial No. 74, the entry relating thereto in 
column (3) shall be omitted; 
(f) after serial No. 78 in column (1) and the entry relating 
thereto in column (2), the following serial No. and entry 
relating thereto shall be inserted:— 
"78A. Strings for musical instruments."; 
(11) for Schedule II, the following Schedule shall be substituted:— 
"SCHEDULE H 
[See section 17A.] 
Serial 	 Description of goods 	 Rates of tax 
No. 	 (per centum) 
(1) 	 (2) 	 (3) 
1. Belting 	 Twelve 
2. Electric bulbs, that is to say, G.L.S. lamps. 	 Twelve 
3. Office machines and apparatuses (including 
tabulating, duplicating, cash registering, cheque 
writing, accounting, statistical, indexing and 
card-punching machines) which are not operated 
electrically, excluding such goods specified in 
any other Schedule. 	 Fifteen 
74 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 6.) 
Serial 	 Description of goods 	 Rates of tax 
No. 	 (per centum) 
(I) 
	 (2) 	 (3) 
4. Dry cells and dry cell batteries, and zinc callot 
and electrodes used as components of dry cells 
and dry cell batteries. 	 Twelve 
5. Jute goods, except those specified in this 
Schedule or in any other Schedule. 	 Four 
6. Jute carpet. 	 Four 
7. Paper board, straw board, card board, mill board 
including fibre sheet, batten board, leather board, 
insulating board and particle board. 	 Seven 
8. Stainless steel wares. 	 Twelve 
9. Television set. 	 Fifteen 
10. Washing synthetic detergents in any form. 	 Fifteen 
11. Weighing scales and weighing machines of all 
varieties including machines for filling and 
weighing of liquid in a container. 	 Fifteen."; 
(12) in Schedule III,— 
(a) against serial No. 2 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(b) against serial No. 3 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(c) for the entries in column (2) against serial No. 8 in 
column (1), the following entries shall be substituted:— 
"Electrically operated office machines and 
apparatuses (including tabulating, duplicating, cash 
registering, cheque writing, accounting, statistical 
indexing and card-punching machines) and spare parts, 
accessories and components of all varieties of typewriters 
and office machines (whether electrically operated or 
not), excluding any such goods specified in any other 
Schedule."; 
(d) for serial No. 16 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:— 
"16. Apparatus for making coffee under pressure, 
commonly known as espresso. 
75 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
17. Cooked food, other than the cooked food specified 
in Schedule I and Schedule IV, served in, or 
supplied from, any air-conditioned— 
(a) hotel, 
(b) restaurant, 
(c) refreshment room, 
(d) club, or 
(e) eating-house. 
18. Electronic toys including video game, electronic 
game and electronic game kit. 
19. Footwears of all descriptions, when sold at a 
price exceeding five hundred rupees per pair. 
20. Lift, whether operated by electricity or steam, 
accessories and components thereof. 
21. Moulded furniture, brief-case, suit-case and other 
cases and boxes, excluding school boxes, made 
of fibre glass."; 
(13) in Schedule IV, in PART A,— 
(a) in the entry in column (2) against serial No. 20 in 
column (1), the following Explanation shall be added at 
the end:— 
`Explanation.—For the purpose of this entry, the 
expression "meat" shall include flesh of birds like 
chicken, fowl, or duck.'; 
(b) for the entries in column (2) against serial No. 22 in 
column (1), substitute the following entries:— 
"Electrical appliances, that is to say,— 
(i) food processor, commonly known as mixer or 
grinder; 
(ii) juicer; 
(iii) electric round oven, microwave oven and tandoori 
oven; 
(iv) roti-maker; 
(v) rice cooker; 
(vi) deep fat frier; 
(vii) inframatic; 
(viii) curd maker; 
76 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 6.) 
(ix) water heater including immersion heater; 
(x) electric kettle; 
(xi) electric knife; 
(xii) cooking range; 
(xiii) dish washer; 
(xiv) infraphil;"; 
(c) against serial No. 25 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(d) against serial No. 53 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(e) in the entry in column (2) against serial No. 73 in 
column (1), for the words "Television set and television 
monitor", the words "Television monitor" shall be 
substituted; 
(t) against serial No. 84 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(g) against serial No. 85 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(h) after serial No. 87 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:— 
"88. Boiler, fumance, and parts thereof. 
89. Boulder and stone-chips. 
90. Butter, ghee and cheese. 
91. Calcium carbonate of any form or description, 
including chalk sticks (other than limestone), 
chalk powder, whiting and calcite. 
92. Carpets of all varieties, other than jute carpets. 
93. Caustic soda and paraffin. 
94. Castor oil. 
95. Cinematographic equipments including cameras, 
projectors and sound-recording and reproducing 
equipments, and spare parts, accessories and 
components thereof; lenses, films and parts and 
accessories required for use therewith, excluding 
raw cinematographic films. 
96. Coal tar. 
77 
The West Bengal Finance Act, 1997. 
[West Ben. Act 
(Section 6.) 
97. Cushion, mattress, pillow and other articles made 
wholly or partly of artificial or synthetic resin or 
plastic foam or rubber foam. 
98. Cutlery. 
99. Gases of any form and description except those 
specified elsewhere in this Schedule. 
100. Industrial transformer. 
101. Jam, jelly and pickles. 
102. Magnesium carbonate. 
103. Photographic films and plates. 
104. Pollution control equipments. 
105. Railway coaches, wagons and all varieties of 
locomotive engines. 
106. Raw cinematographic films. 
107. Sewing machine. 
108. Synthetic rubber. 
109. Tallow. 
110. Typewriter. 
111. Vacuum cleaner. 
112. Washing blue and whitener."; 
(14) in Schedule V, for serial No. 4 in column (1) and the entries 
relating thereto in column (2), the following serial No. and 
entries relating thereto shall be substituted:— 
"4. Spectacles and parts and components thereof."; 
(15) in Schedule VI,— 
(a) in the entries in column (2) against serial No. 4 in 
column (1), for the words "caustic soda, paraffin, dyes, 
hydrogen peroxide, industrial gas", the words "dyes, 
hydrogen peroxide" shall be substituted; 
(b) after serial No. 9 in column (1) and the entry relating 
thereto in column (2), the following serial Nos. in 
coulmn (1) and entries relating thereto in column (2) 
shall be inserted:— 
"10. Torch. 
11. Rubberised sheller of capacity upto one metric 
ton per hour."; 
(16) in Schedule VII,— 
(a) against serial No. 2 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(b) against serial No. 3 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
78 
The West Bengal Finance Act, 1997. 
V of 1997.] 
(Section 6.) 
(c) against serial No. 6 in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(d) against serial No. 7 in column (1), the entry relating 
thereto in column (2) shall be omitted; 
(17) in Schedule VI,— 
(a) against serial No. 10 in column (1), the entry relating 
thereto in column (3), for the word "Ten", the word 
"Eight" shall be substituted; 
(b) against serial No. 17 in column (1), the entries relating 
thereto in column (2) and column (3) shall be omitted; 
(c) against serial No. 18 in column (1), the entries relating 
thereto in column (2) and column (3) shall be omitted; 
(d) against serial No. 20 in column ( I), the entry relating 
thereto in column (3), for the word "Ten", the word 
"Eight" shall be substituted; 
(e) after serial No. 20 in column (1) and the entries 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:— 
"21. Arms of all types including rifles, 
revolvers and pistols, and ammu- 
nition for the same. 	 Twenty 
22. 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. 	 Twenty."; 
(18) in Schedule IX,— 
(a) against serial No. I in column (1), the entries relating 
thereto in column (2) shall be omitted; 
(b) in serial No. 2 in column (1), in the entry relating thereto 
in column (2), the words "films and plates," shall be 
omitted; 
(c) in the entry in column (2) against serial No. 5 in column 
(1), after the word and figures "Schedule VIII", the 
word, figures and letter ", Schedule VIIIA" shall be 
inserted and shall be deemed to have been inserted with 
effect from the 15th day of July, 1996. 
79 

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