The West Bengal Finance Act, 1999

2 of 1899. 
Ben. Act X 
of 1935. 
Ben. Act IV 
of 1944. 
West Ben. 
Act XXI of 
1972. 
West Ben. 
Act VIII of 
1976. 
West Ben. 
Act VI of 
1979. 
West Ben. 
Act XVII of 
1979. 
West Ben. 
Act VI of 
1982. 
West Ben. 
Act XV of 
1994. 
West Ben. 
Act XLIX of 
1994. 
West Ben. 
Act XIX of 
1996. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act III of 1999 
THE WEST BENGAL FINANCE ACT, 1999. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 31st March, 1999.] 
[31st March, 1999.] 
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 Entertainments and Luxuries 
(Hotels and Restaurants) Tax Act, 1972, the West Bengal Urban Land 
Taxation Act, 1976, the West Bengal State Tax on Professions, Trades, 
Callings and Employments Act, 1979, the West Bengal Multi-storeyed 
Building Tax Act, 1979, the West Bengal Entertainment-cum-Amusement 
Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the West Bengal 
Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996. 
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 Entertainments 
and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal 
Urban Land Taxation Act, 1976, the West Bengal S tate Tax on Professions, 
Trades, Callings and Employments Act, 1979, the West Bengal Multi-
storeyed Building Tax Act, 1979, the West Bengal Entertainment-cum-
Amusement Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the 
West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 
1996, for the purposes and in the manner hereinafter appearing; 
It is hereby enacted in the Fiftieth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:- 
51 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Sections 1-3.) 
Short title 
and 
Commence-
ment. 
Application 
and 
amendment 
of Act 2 of 
1899. 
Amendment 
of Ben. Act 
X of 1935. 
1. (1) This Act may be called the West Bengal Finance Act, 1999. 
(2) Save as otherwise provided, 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. 
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 IA to the principal Act, for the Explanation appended 
to article 33, the following Explanation shall be substituted:— 
"Explanation.—For the purpose of this article, member of a family 
shall mean parent, spouse, son, daughter (unmarried, widowed or divorcee), 
son's wife, grandson, granddaughter, brother or sister (unmarried, widowed 
or divorcee).". 
3. In the Bengal Electricity Duty Act, 1935,— 
(1) in section 2, to clause (2a), the following Explanation shall be 
added and shall be deemed to have been added on the 1st day 
of February, 1993:— 
`Explanation.—"Some other charge" shall include demand 
charge and power factor surcharge.'; 
(2) in the First Schedule, in Part B, for the Explanation, the 
following Explanation shall be substituted:— 
"Explanation.—Notwithstanding anything contained in 
Part A or Part C, where energy is consumed in any premises 
for lights and fans and for any other purposes in connection 
with industrial or manufacturing process, including cold 
storage, electrolysis or heating in electric furnaces, carried on 
therein, and the quantity of energy consumed for lights and 
fans is not separately indicated by meters or sub-meters, such 
quantity of energy consumed for lights and fans or for any 
other purposes shall be deemed to have been consumed for 
industrial purposes and the duty shall be payable in accordance 
with the rate in article (1) or article (2), as the case may be, of 
this part: 
Provided that in respect of energy consumed in residences 
situated in such premises, the duty shall be payable in 
accordance with the rate in article (1) or article (2), as the case 
may be, of Part C of this Schedule."; 
52 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Sections 4, 5.) 
(3) in the Second Schedule, to the entry against item No. (13), the 
following Explanation shall be added and shall be deemed to 
have been added on the 1st day of April, 1993:— 
"Explanation.—A sick industrial unit or a closed industrial 
unit, after being rehabilitated or revived, shall be deemed to 
be a newly set up industrial unit.". 
4. In the Bengal Agricultural Income-tax Act, 1944,— Amendment 
of Ben. Act 
IV of 1944. 
(1) in section 21, in sub-section (3A), the words and figures 
", except the powers provided under section 37," shall be 
omitted; 
(2) to section 37, the following Explanation shall be added at the 
end:— 
`Explanation.—For the purposes of this section, the 
expression "Commissioner" shall include an Additional 
Commissioner of Agricultural Income-tax appointed under 
sub-section (2) of section 21.'; 
(3) in section 45, in sub-section (4), for the words "three years" 
in the two places where they occur, the words "six years" 
shall be substituted. 
5. In the West Bengal Entertainments and Luxuries (Hotels and Amendment 
of West Ben. 
Restaurants) Tax Act, 1972,— 	 Act XXI of 
1972. 
Ben. Act IV 
of 1944. 
(1) in section 2, after clause (a), the following clause shall be 
inserted:— 
`(aa) "Commissioner" means the Commissioner of 
Agricultural Income-tax appointed under sub-section 
(2) of section 21 of the Bengal Agricultural Income-
tax Act, 1944;'; 
(2) in section 4B, in sub-section (3), after the word, figure and 
letter "section 5A,", the words, figures and letters "section 5B 
or section 5C," shall be inserted; 
(3) in section 4C, after the word, figure and letter "section 5A,", 
the words, figures and letters "section 5B or section 5C," shall 
be inserted; 
(4) in section 5A, in sub-section (3), in the first proviso, the 
words "revised or" shall be omitted; 
53 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 6.) 
(5) after section 5A, the following sections shall be inserted:— 
"suo mom 	 5B. Subject to such rules as may be made under this Act revision by 
the 	 and for reasons to be recorded in writing, the Commissioner 
Commis- 	 may, on his own motion, revise any assessment order or any sioner. 
other order, passed by any authority under section 5, or 
section 5A, and the rules made thereunder. 
Revision by 	 5C. Subject to such rules as may be prescribed under Commis- 
sioner upon 	 this Act and for reasons to be recorded in writing, the application. 	 Commissioner may, upon application, revise an appellate 
order passed by any authority under section 5A and the rules made 
thereunder: 
Provided that the provisions of this section shall not apply to any 
appellate order passed by an appellate authority under sub-section (2) of 
section 5A on any day before the date of coming into force of this section."; 
(6) in section 8,— 
(i) in sub-section (1), for the words beginning with "Any 
Officer" and ending with "by the State Government for 
the purpose,", the words "The Commissioner and such 
other officers as may be prescribed" shall be substituted; 
(ii) in sub-section (2), for the words "any officer so 
authorised,", the words, figure and brackets "any officer 
referred to in sub-section (1)," shall be substituted; 
(iii) in sub-section (3), for the words "Every officer autho-
rised under this section", the words, figure and brackets 
"Every officer referred to in sub-section (1)" shall be 
substituted. 
Amendment 
of West Ben. 
Act VIII of 
1976. 
6. In the West Bengal Urban Land Taxation Act, 1976, after section 
14A, the following section shall be inserted and shall be deemed to have 
been inserted on the-15th day of March, 1999:— 
"Assessment 	 14B. (1) Notwithstanding anything contained in sub- deemed to 	 section (1), or sub-section (2), of section 14, any return be made in 
certain 	 furnished by an owner in accordance with the provisions of cases. 
sub-section (1), or sub-section (3), of section 12, in respect 
of any financial year or part thereof beginning with the financial year in 
which section 12 came into force and ending with the financial year that 
completed on the 31st day of March, 1999 (hereinafter referred to as the 
54 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 6.) 
eligible period) in respect of which no assessment under sub-section (1), 
or sub-section (2), of section 14 has been made, shall be accepted as correct 
and complete and all assessments in respect of such eligible period shall, 
subject to the provisions of sub-se;,tion (2), be deemed to have been made 
on the 30th day of July, 1999: 
Provided that where any assessment made under sub-section (1), or 
sub-section (2), of section 14, in respect of any financial year or part 
thereof falling within the eligible period has been set aside under section 
22 or section 23 with direction to make fresh assessment, the provisions of 
this sub-section shall not apply. 
(2) When the Commissioner or any other person appointed under sub-
section (1) of section 8 having jurusdiction on any owner is satisfied on 
information or otherwise that an owner referred to in sub-section (1) of 
this section, in the return submitted by him under sub-section (1), or 
sub-section (3), of section 12,— 
(a) has furnished incorrect market value of retained land in the 
case of land tax or incorrect market value of the land occupied 
by building or land appurtenant to such building in the case 
of urban land tax, or has furnished incorrect particulars of 
land for the purposes of land tax or urban land tax, as the case 
may be, resulting in less payment of such tax, or 
(b) has not paid such tax or has paid such tax less than the tax 
payable according to his return submitted under sub-section 
(1), or sub-section (3), of section 12, 
relating to any financial year or part thereof in respect of which an 
assessment is deemed to have been made under sub-section (1) of this 
section, he may, within six years from the date of such assessment, re-open 
such assessment and, after giving such owner a reasonable opportunity of 
being heard, make fresh assessment under sub-section (2) of section 14 
and, in the case where such fresh assessment is made, all the provisions of 
section 14 shall apply mutatis mutandis. 
(3) Where an owner brings to the notice of the Commissioner or any 
other person appointed under sub-section (1) of section 8 having jurisdiction 
on such owner, in writing, within six months from the date of assessment 
made under sub-section (1) of this section, in respect of any financial year 
or part thereof that due to his error in fact or in law, an amount of such tax 
has been paid by him in excess of what was payable in respect of any 
financial year or part thereof, the Commissioner or such other person shall 
re-open such assessment for making fresh assessment under sub-section 
(2) of section 14. 
55 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
Amendment 
of West Ben. 
Act VI of 
1979. 
(Section 7.) 
(4) An owner may furnish his return relating to any financial year or 
part thereof falling within the eligible period in accordance with the 
provisions of sub-section (1), or sub-section (3), as the case may be, of 
section 12 on any day prior to the 30tfi day of July, 1999. 
(5) Notwithstanding anything contained in sub-section (2) of section 
14, no penalty under that sub-section for default in furnishing return under 
section 12 shall be imposed on any owner, where such owner furnished 
before the coming into force of this section, or furnishes before the 30th 
day of July, 1999, his return in accordance with the provisions of sub-
section (1), or sub-section (3), as the case may be, of section 12 relating to 
any financial year or part thereof falling within the eligible period.". 
7. In the West Bengal State Tax on Professions, Trades, Callings 
and Employments Act, 1979,— 
(1) in section 2,— 
(i) in clause (f), the following Explanation shall be added 
at the end:— 
`Explanation.—The expression "person who earns 
wages on casual basis" shall mean a person who earns 
wages on being employed for a period not exceeding 180 
days in a year.'; 
(ii) in clause (j), the following Explanation shall be added at 
the end:— 
`Explanation.—For the purposes of this clause or 
clause (c), the expression "on regular basis" shall mean 
for a period exceeding 180 days in a year.'; 
(2) for section 19, the following section shall be substituted:— 
`Offences 
and 
penalties. 
19. (1) Whoever— 
(a) furnishes any incorrect information in a return under 
sub-section (1) of section 6, or 
(b) furnishes any incorrect information in Form IX as 
required under section 8 and the rules made under this 
Act, or 
(c) refuses to comply with any requirement under sub-
section (1), or sub-section (2), of section 17, 
56 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 7.) 
shall be punishable with simple imprisonment which may 
extend to six months or with fine which may extend to one 
thousand rupees or with both, and where the offence is a 
continuing one, with a daily fine, not exceeding fifty 
rupees, during the period of the continuance of the 
offence: 
Provided that the provisions of this section shall not apply 
to an employer or person referred to in sub-section (1) of 
section 9A where he complies with the provisions contained 
therein in relation to the period commencing on the date of 
his liability to pay tax and ending on the 30th day of 
September, 1992. 
(2) Whoever knowingly produces incorrect accounts, 
registers or documents, or knowingly furnishes incorrect 
information, or suppresses material information shall be 
punishable with imprisonment of either description which 
shall not be less than three months but which may extend to 
one year or with fine not exceeding five thousand rupees or 
with both. 
(3) Whoever obstructs any officer making inspection 
or search or seizure or taking other actions under sub-
section (3), or sub-section (4), or sub-section (5), of 
section 17 shall be punishable with imprisonment of either 
description which shall not be less than three months but 
which may extend to one year or with fine not exceeding 
five thousand rupees or with both. 
(4) Any offence punishable under sub-section (1), sub-
section (2), or sub-section (3) shall be cognizable and 
bailable. 
(5) In any prosecution for an offence under this Act 
which requires a culpable mental state on the part of an 
accused, the court shall presume the existence of such 
culpable mental state until the contrary is proved. 
Explanation 1.—In this sub-section, "culpable mental 
state" includes intention, motive, knowledge of a fact, or 
belief in, or reason to believe, a fact. 
Explanation 11. —If any of the offences under sub-section 
(2) or sub-section (3) continues, such offence shall be 
deemed to be a continuing offence. 
57 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 7.) 
(6) No court shall take cognizance of any offence under 
this Act or the rules made thereunder except with the 
previous sanction of the Commissioner and no court inferior 
to that of a Metropolitan Magistrate or a Judicial Magistrate 
shall try such offence.'; 
(3) for the Schedule, the following Schedule shall be 
substituted:— 
THE SCHEDULE 
(See section 3.) 
Schedule of rates of tax on professions, trades, 
callings and employments. 
Sl. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 3 
1. Salary and wage earners. Such persons 
whose monthly salaries or wages are— 
(i) Rs. 1,500 or less 	 Nil, 
(ii) Rs. 1,501 or more, but less than 
Rs. 2,001 	 Rs. 18 per month, 
(iii) Rs. 2,001 or more, but less than 
Rs. 3,001 	 Rs. 25 per month, 
(iv) Rs. 3,001 or more, but less than 
Rs. 5,001 	 Rs. 30 per month, 
(v) Rs. 5,001 or more, but less than 
Rs. 6,001 	 Rs. 40 per month, 
(vi) Rs. 6,001 or more, but less than 
Rs. 7,001 	 Rs. 45 per month, 
(vii) Rs. 7,001 or more, but less than 
Rs. 8,001 	 Rs. 50 per month, 
(viii) Rs. 8,001 or more, but less than 
Rs. 9,001 	 Rs. 90 per month, 
(ix) Rs. 9,001 or more, but less than 
Rs. 15,001 	 Rs. 110 per month, 
(x) Rs. 15,001 and above 	 Rs. 130 per month. 
2. 	 (a) Legal practitioners including 
solicitors and notaries public, 
(b) Medical practitioners including 
medical consultants and dentists, 
58 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 7.) 
Sl. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 - 	 3 
(c) Technical and professional consul-
tants including architects, engineers, 
chartered accountants, actuaries, 
management consultants and tax 
consultants, 
where the annual gross income of the 
persons mentioned above is— 
(i) Rs. 18,000 or less 	 Nil, 
(ii) Rs. 18,001 or more, but less than 
Rs. 24,001 	 Rs. 216 per annum, 
(iii) Rs. 24,001 or more, but less than 
Rs. 36,001 	 Rs. 300 per annum, 
(iv) Rs. 36,001 or more, but less than 
Rs. 60,001 	 Rs. 360 per annum, 
(v) Rs. 60,001 or more, but less than 
Rs. 72,001 	 Rs. 480 per annum, 
(vi) Rs. 72,001 or more, but less than 
Rs. 84,001 	 Rs. 540 per annum, 
(vii) Rs. 84,001 or more, but less than 
Rs. 96,001 	 Rs. 600 per annum, 
(viii) Rs. 96,001 or more, but less than 
Rs. 1,08,001 	 Rs. 1,080 per annum, 
(ix) Rs. 1,08,001 or more, but less than 
Rs. 1,80,001 	 Rs. 1,320 per annum, 
(x) Rs. 1,80,001 and above 	 Rs. 1,560 per annum. 
3. Chief agents, principal agents, special 
agents, insurance agents, and surveyors or 
loss assessors, registered or licensed under 
the Insurance Act, 1938 (4 of 1938). 
Where the annual gross income of the 
persons mentioned above is— 
(i) Rs. 18,000 or less 	 Nil, 
(ii) Rs. 18,001 or more, but less than 
Rs. 24,001 	 Rs. 216 per annum, 
59 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 7.) 
Si. 	 Class of persons 	 Rate of tax 
No. 
1 
	 2 	 3 
(iii) Rs. 24,001 or more, but less than 
Rs. 36,001 
(iv) Rs. 36,001 or more, but less than 
Rs. 60,001 
(v) Rs. 60,001 or more, but less than 
Rs. 72,001 
(vi) Rs. 72,001 or more, but less than 
Rs. 84,001 
(vii) Rs. 84,001 or more, but less than 
Rs. 96,001 
(viii) Rs. 96,001 or more, but less than 
Rs. 1,08,001 
(ix) Rs. 1,08,001 or more, but less than 
Rs. 1,80,001 
(x) Rs. 1,80,001 and above 
Explanation.—For the purposes of the 
entries against serial Nos. 2 and 3, 
"annual gross income", in relation to a 
person, means the aggregate of the 
amounts of fee, remuneration, commission 
or any other charge, by whatever name 
called, relating to his profession or calling 
in West Bengal, receivable by him during 
the immediately preceding year. 
4. (a) Members of associations recognised 
under the Forward Contracts (Regu- 
lation) Act, 1952 (74 of 1952) 
(b) (i) Members of Stock Exchanges 
recognised under the Securities 
Contracts (Regulation) Act, 
1956 (42 of 1956) 
(ii) Remisiers recognised by a Stock 
Exchange 
Rs. 300 per annum, 
Rs. 360 per annum, 
Rs. 480 per annum, 
Rs. 540 per annum, 
Rs. 600 per annum, 
Rs. 1,080 per annum, 
Rs. 1,320 per annum, 
Rs. 1,560 per annum. 
Rs. 900 per annum, 
Rs. 900 per annum, 
Rs. 400 per annum. 
60 
The West Bengal Finance Act, 1999. 
HI of 1999.] 
(Section 7.) 
SI. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 3 
5. (a) Estate agents or promoters or brokers 
or commission agents or del credere 
agents or mercantile agents 
(b) Contractors of all descriptions 
engaged in any work: 
Such contractors whose gross busi-
ness in a year is— 
(i) less than Rs. 1,00,000 
(ii) Rs. 1,00,000 or more, but less 
than Rs. 5,00,000 
(iii) Rs. 5,00,000 or more, but less 
than Rs. 10,00,000 
(iv) Rs. 10,00,000 or more 
Explanation.—For the purposes of this 
entry, "gross business" shall mean the 
aggregate of the amounts of the valuable 
consideration or part thereof receivable 
during the immediately preceding year in 
respect of a contract or contracts executed 
wholly or partly during•such year. 
6. Stevedores, clearing agents, customs 
agents, licensed shipping brokers or 
licensed boat suppliers 
7. Directors (other than those nominated by 
Government) of companies registered 
under the Companies Act, 1956 (1 of 
1956) 
8. (a) Bookmakers and trainers licensed by 
the Royal Calcutta Turf Club or any 
other Turf Club in the State 
(b) Jockeys licensed by any Turf Club in 
the State 
Rs. 2,500 per annum. 
Nil, 
Rs. 300 per annum, 
Rs. 750 per annum, 
Rs. 900 per annum. 
Rs. 2,500 per annum. 
Rs. 2,500 per annum. 
Rs. 2,500 per annum. 
Rs. 150 per annum. 
61 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 7.) 
Si. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 3 
9. (a) Dealers liable to pay tax under the 
West Bengal Sales Tax Act, 1994 
(West Ben. Act XLIX of 1994) or 
the Central Sales Tax Act, 1956 (74 
of 1956):— 
(i) such dealers other than those 
mentioned in sub-item (ii) whose 
annual gross turnover of sales 
is— 
(A) less than Rs. 2,00,000 	 Rs. 150 per annum, 
(B) Rs. 2,00,000 or more, but 
not exceeding Rs. 7.5 lakhs Rs. 300 per annum, 
(C) above Rs. 7.5 lakhs but not 
exceeding Rs. 25 lakhs 	 Rs. 600 per annum, 
(D) above Rs. 25 lakhs but not 
exceeding Rs. 1 crore 	 Rs. 1,200 perUnnum, 
(E) above Rs. 1 crore 	 Rs. 2,000 per annum. 
Explanation.—For the purposes of this 
entry, "annual gross turnover of sales" 
shall mean the turnover of sales as defined 
in the West Bengal Sales Tax Act, 1994 
(West Ben. Act XLIX of 1994) during the 
immediately preceding year, 
(ii) any dealer as occupier of a jute 
mill, or shipper of jute, as defined 
in the West Bengal Sales Tax 
Act, 1994 (West Ben. Act XLIX 
of 1994) 	 Rs. 2,500 per annum. 
(b) Occupiers, owners, lessees or 
licensees, as the case may be, of rice 
mills 	 Rs. 2,500 per annum. 
62 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 7.) 
Si. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 3 
10. Occupiers of factories as defined in the 
Factories Act, 1948 (63 of 1948), who are 
not dealers covered by entry 9. 
Such occupiers of factories— 
(i) where not more than fifteen workers 
are working 
(ii) where more than fifteen workers are 
working 
Explanation.—For the purposes of this 
entry and entry 11, the average number 
of workers or employees who were 
working or employed during the last 
preceding year shall be taken into consi-
deration. This average number shall be 
arrived at by adding the average number 
of workers or employees who attended 
in each working month in that year and 
dividing the total by the number of such 
months. 
11. Employers or shop-keepers as defined in 
the West Bengal Shops and Establish-
ments Act, 1963 (West Ben. Act XIII of 
1963), whether or not their establishments 
or shops are situated within an area to 
which the aforesaid Act applies, and who 
are not covered by entry 9. 
Such employers or shop-keepers— 
(i) where there are no employees 
(ii) where there are less than five 
employees 
(iii) where there are five or more 
employees but less than eleven 
employees 
Rs. 600 per annum, 
Rs. 1,500 per annum. 
Rs. 50 per annum, 
Rs: 100 per annum, 
Rs. 250 per annum, 
63 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 7.) 
Sl. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 3 
(iv) where there are eleven or more 
employees but less than twenty 
employees 
(v) where there are twenty or more 
employees 
12. Owners or lessees of petrol/diesel 
filling stations and service stations 
and agents and distributors including 
retail dealers of liquefied petroleum gas 
Rs. 350 per annum, 
Rs. 600 per annum. 
Rs. 2,500 per annum. 
13. (a) Owners or occupiers of distilleries, 
breweries and bottling plants 	 Rs. 2,500 per annum. 
(b) Licensed foreign liquor vendors 	 Rs. 2,500 per annum. 
(c) Owners or occupiers or lessees of 
residential hotels of 3-star category 
and above 	 Rs. 2,500 per annum. 
(d) Licensed country liquor vendors and 
owners or occupiers or lessees of 
residential hotels below 3-star 
category 	 Rs. 500 per annum. 
(e) Licensed opium, pachwai, toddy or 
bhang vendors 	 Rs. 250 per annum. 
(0 Owners, lessees or licencees, as the 
case may be, of— 
(i) nursing homes and pathological 
laboratories 	 Rs. 2,500 per annum, 
(ii) cinema houses and theatres 	 Rs. 500 per annum, 
(iii) video parlours and video rental 
libraries 	 Rs. 2,500 per annum. 
(g) Owners, licencees or lessees, as the 
case may be, of premises let out for 
social functions 	 Rs. 2,500 per annum. 
(h) Owners or occupiers of cold storages Rs. 900 per annum. 
64 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 7.) 
Si. 	 Class of persons 	 Rate of tax 
No. 
1 	 2 	 - 	 3 
14. Owners or lessees of— 
(a) beauty parlours (non air-conditioned) Rs. 900 per annum, 
(b) beauty parlours (air-conditioned) 
	 Rs. 2,500 per annum, 
(c) health resorts or slimming centres 	 Rs. 2,500 per annum, 
(d) air-conditioned hair-dressing saloons Rs. 2,500 per annum, 
(e) air-conditioned restaurants 	 Rs. 2,500 per annum. 
15. Holders of permits granted and issued 
under the Motor Vehicles Act, 1988 (59 
of 1988), for transport vehicles, which are 
adapted to be used for hire or reward. 
Where any such person holds permit 
or permits for any taxi including auto-
rickshaws, three-wheeler goods vehicles, 
trucks or buses— 
(i) in respect of each taxi including auto-
rickshaw or three-wheeler goods 
vehicle 	 Rs. 50 per annum, 
(ii) in respect of each truck or bus 	 Rs. 100 per annum: 
Provided that the total amount 
payable by the same holder shall not 
exceed Rs. 900 per annum. 
16. Licensed money-lenders under the Bengal 
Money-lenders Act, 1940 (Ben. Act X of 
1940) 
	 Rs. 2,500 per annum. 
17. (a) Individuals or institutions conducting 
	
chit funds and lotteries 	 Rs. 2,500 per annum. 
(b) Authorised stockists of lottery tickets Rs. 2,500 per annum. 
18. Co-operative societies registered or 
deemed to be registered under the West 
Bengal Co-operative Societies Act, 1983 
(West Ben. Act XLV of 1983) and engaged 
in any profession, trade or calling— 
(a) State level societies 	 Rs. 900 per annum, 
(b) district level societies 	 Rs. 450 per annum. 
65 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 7.) 
SI. 
No. 
Class of persons Rate of tax 
1 2 3 
19.  Banking companies as defined in the 
Banking Regulation Act, 1949 (10 of 
1949) Rs. 2,500 per annum. 
20.  Companies registered under the Com-
panies Act, 1956 (1 of 1956) and engaged 
in any profession, trade or calling Rs. 2,500 per annum. 
21.  Partnership firms when engaged in any 
profession, trade or calling. 
Such firms whose gross annual turnover 
is— 
(i) Rs. 25 lakhs or less 
(ii) above Rs. 25 lakhs but less than 
Rs. 1 crore 
(iii) Rs. 1 crore or above 
Explanation.—For the purposes of this 
entry, "annual turnover" shall include the 
aggregate of the amounts or parts thereof 
receivable by way of remuneration, fee, 
reward or any consideration for services 
rendered and sales made during the 
previous year by such firms. 
22. Owners, licencees or lessees, as the case 
may be, of tutorial homes and training 
institutes of any description, when 
engaged in any profession, trade or 
calling 
Explanation.—For the purposes of this 
entry, "training institutes" engaged in any 
cultural, social or welfare activity shall be 
excluded. 
23. Persons, other than those mentioned in 
any preceding entries, who are engaged in 
any profession, trade, calling or employ-
ment, and in respect of whom a notifica-
tion is issued under section 3 of this Act 
Rs. 600 per annum, 
Rs. 1,200 per annum, 
Rs. 2,500 per annum. 
Rs. 2,500 per annum. 
Rate of tax, not 
exceeding Rs. 2,500 
per annum, shall be 
as may be fixed by 
notification. 
66 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 8.) 
Notwithstanding anything contained in this Schedule, where a person 
is covered by more than one entry in this Schedule, the highest rate of tax 
specified under any of those entries shall be applicable in his case.'. 
8. In the West Bengal Multi-storeyed Building Tax Act, 1979, after Amendment 
section 7, the following section shall be inserted and shall be deemed to of West Ben. 
Act XVII of 
have been inserted on the 15th day of March, 1999:— 	 1979. 
"Assessment 	 7A. (1) Notwithstanding anything contained in sub- deemed to 
be made in 	 section (2) of section 7, any declaration furnished in 
certain 	 accordance with the provisions of sub-section (1) of cases. 	 section 7 by an owner of a multi-storeyed building or part 
thereof having a covered space less than 1500 square metres in respect of 
any year or part thereof beginning with the year in which section 7 of the 
Act came into force and ending with the year completed on the 31st day 
of March, 1999 (hereinafter referred to as the eligible period) in respect of 
which no assessment under sub-section (2) of that section has been made, 
shall be accepted as correct and complete and all assessments in respect of 
such eligible period shall, subject to the provisions of sub-section (2) of 
this section, be deemed to have been made on the 30th day of July, 1999: 
Provided that where any assessment made under sub-section (2) of 
section 7 in respect of any year or part thereof falling within the eligible 
period has been set aside under section 13 or section 17 with direction to 
make fresh asessment, the provisions of this sub-section shall not apply. 
(2) When the Commissioner or any person appointed under sub-
section (2) of section 4 having jurisdiction on any owner is satisfied on 
information or otherwise that an owner referred to in sub-section (1) of this 
section, in the declaration submitted by him under sub-section (1) of 
section 7— 
(i) has furnished incorrect annual value or incorrect particulars 
relating to covered space of the multi-storeyed building or part 
thereof resulting in less payment of the tax; or 
(ii) has not paid the tax or paid the tax less than the tax payable 
according to such declaration, 
relating to any year or part thereof in respect of which an assessment is 
deemed to have been made under sub-section (1) of this section, he may, 
within six years from the date of such assessment, re-open such assessment 
and, after giving such owner a reasonable opportunity of being heard, 
make fresh assessment under sub-section (2) of section 7 and, in the case 
where such fresh assessment is made, the provisions of section 8A or 
section 9, as the case may be, shall apply mutatis mutandis. 
67 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
Amendment 
of West Ben. 
Act VI of 
1982. 
(Section 9.) 
(3) Where an owner brings in writing to the notice of the Commis-
sioner or any person appointed under sub-section (2) of section 4 having 
jurisdiction on such owner, within six months from the date of assessment 
made under sub-section (1), relating to any year or part thereof that due to 
his error in fact or in law, an amount of the tax has been paid by him in 
excess of what was payable in respect of any year or part thereof, the 
Commissioner or such person shall, re-open such assessment for making 
fresh assessment under sub-section (2) of section 7. 
(4) An owner may furnish his declaration relating to any year or 
part thereof falling within the eligible period in accordance with the 
provisions of sub-section (1) of section 7 on any day prior to the 30th day 
of July, 1999. 
(5) Notwithstanding the provisions of sub-section (1) of section 8A 
or sub-section (1) of section 9, no penalty under the said provisions shall 
be imposed on any owner referred to in sub-section (1) of this section, 
where such owner furnished or furnishes before the 30th day of July, 1999, 
his declaration in accordance with the provisions of sub-section (1) of 
section 7 relating to any year falling within the eligible period.". 
9. In the West Bengal Entertainment-cum-Amusement Tax Act, 
1982, in section 8,— 
(1) in sub-section (1), after the words "The prescribed authority", 
the words "or such other officers as the State Government 
may, by notification in the Official Gazette, appoint" shall be 
inserted; 
(2) in sub-section (2), after the words "The prescribed authority", 
the words "or such other officers as the State Government 
may, by notification in the Official Gazette, appoint" shall be 
inserted; 
(3) after sub-section (2), the following sub-section shall be 
inserted:— 
"(3) Any of the authorities referred to in sub-seption (1) 
and sub-section (2) may, on information or of its own motion, 
,or when the State Government or the prescribed authority so 
directs, carry out investigation or hold enquiry into any case 
of alleged or suspected evasion of tax as well as malpractices 
connected therewith, in respect of holder of a video cassette 
recorder set or holder of a video cassette player set or an 
owner or person for the time being in possession of any 
electrical, electronic or mechanical device, who is liable to 
pay tax under this Act and the rules made thereunder, and 
send a report thereof to the prescribed authority.". 
68 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Sections 10, 11.) 
10. In the West Bengal Luxury Tax Act, 1994, in the Schedule, after 
serial No. 17 and the entry relating thereto, the following serial Nos. and 
entries relating thereto shall be inserted:— 
"18. Motor car priced at Rs. 6 lakhs and above. 
19. Home theatre equipment priced at Rs. 20,000 and above. 
20. Music system priced at Rs. 20,000 and above. 
21. Video camera priced at Rs. 20,000 and above.". 
11. In the West Bengal Sales Tax Act, 1994,— 
(1) in section 2,— 
(a) in clause (17), for the words ", extracting any goods or 
such processing of any goods as may be prescribed,", the 
words "or extracting any goods," shall be substituted; 
(b) in clause (40), in sub-clause (a), after the words and 
figures "in Schedule IV", the words ", other than rice, 
wheat and foreign liquor as specified in that Schedule," 
shall be inserted; 
(2) in section 9, in sub-section (3),— 
(a) clause (b) shall be omitted; 
(b) in clause (c), the words "and cooked foods" shall be 
omitted; 
(c) clause (d) shall be omitted; 
(d) for clause (e), the following clause shall be substituted:— 
"(e) in relation to any other dealer, 5,00,000 rupees, 
excluding turnover of sales of goods specified in 
Schedule IV."; 
(3) in section 10, to sub-section (1), the following proviso shall 
be added:— 
"Provided that the State Government may, by notification, 
specify such of the goods specified in Schedule IV in respect 
of which the provisions of this sub-section shall not apply to 
a dealer selling such of the goods so specified in such 
notification unless the turnover of sales of such goods of such 
dealer exceeds such quantum of sales in a year the State 
Government may fix by such notification and such dealer 
shall be liable to pay tax under this sub-section on all sales of 
such goods effected on and from the date immediately 
following the date on whcih his turnover of sales of such 
goods exceeds the quantum of sales fixed by the State 
Government by such notification."; 
Amendment 
of West Ben. 
Act XV of 
1994. 
Amendment 
of West Ben. 
Act XLIX of 
1994. 
69 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 11.) 
(4) in section 17,— 
(a) in sub-section (1), to clause (gg), the following 
Explanation shall be added at the end:— 
`Explanation.—For the purposes of this clause, the 
entry "Zero", whereverit occurs in column (3) of Schedule 
VIHA, shall be deemed to be within the meaning of the 
expression "at the rate fixed in column (3)." '; 
(b) in sub-section (2),— 
(i) in clause (a),— 
(A) sub-clause (i) shall be omitted; 
(B) for sub-clause (ii), the following sub-clause 
shall be substituted:— 
"(ii) fourper centum of such part of his taxable 
turnover of sales as represents sales of 
plant and machinery to any person for 
sale, referred to in sub-clause (c) of clause 
(30) of section 2 of such goods by him in 
West Bengal: 
Provided that the provisions of this 
sub-clause shall apply subject to such 
conditions and restrictions as may be 
prescribed;"; 
(ii) in clause (b), in sub-clause (i), for the words "two 
per centum", the words "one per centum" shall be 
substituted; 
(iii) after clause (0, the following clause shall be 
inserted:— 
"(ff) four per centum of such part of his taxable 
turnover of sales as represents sales of scientific 
instruments to educational and research 
institutions;"; 
(iv) for clause (h), the following clause shall be 
substituted:— 
"(h) four per centum of such part of his taxable 
turnover of sales as represents sales, referred 
to in sub-clause (c) of clause (30) of section 2, 
of plant and machinery;"; 
70 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 11.) 
(v) after clause (h), the following clause shall be 
inserted:— 
"(hh) two per centum of such part of his taxable 
turnover of sales as represents sales of 
powdered milk to dairies in West Bengal for 
use in reconstitution of milk in West Bengal 
by such dairies: 
Provided that the provisions of this clause 
shall apply subject to such conditions and 
restrictions as may be prescribed;"; 
(vi) clause (j) shall be omitted; 
(vii) in the first proviso, for the words, figure, letters and 
brackets ", except such sales referred to in sub-
clause (i) of clause (a) as may be prescribed, the 
provisions of clause (a)", the words, figure, letter 
and brackets "the provisions of sub-clause (iii) of 
clause (a)" shad be substituted; 
(c) in sub-section (2A),— 
(i) after the words "the tax payable by a", the word 
"registered" shall be inserted; 
(ii) after the words "purchased by him in West Bengal", 
the words "on payment of tax at the rate specified in 
sub-column (a) of column (3), for resale," shall be 
inserted; 
(iii) after the words "from a registered dealer and", the 
words ", except in the case of such sales of such 
goods as may be prescribed," shall be inserted; 
(d) in sub-section (3), in clause (a),— 
(i) sub-clause (ii) shall be omitted; 
(ii) in sub-clause (iv), for the words "goods, other than 
iron and steel,", the words "rice or wheat," shall be 
substituted; 
(iii) sub-clause (vi) shall be omitted; 
(iv) sub-clause (vii) shall be omitted; 
(v) in sub-clause (villa), in the proviso, the words ", 
obtainable in such manner and subject to such 
conditions and restrictions as may be prescribed, 
from the prescribed authority," shall be omitted; 
71 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 11.) 
(vi) after sub-clause (viiia), the following sub-clause 
shall be inserted:— 
"(viiib) sales of goods specified in Schedule VIIIA, 
on a prior sale whereof in West Bengal by 
a registered dealer due tax at the rate 
specified in sub-column (b) of column (3) 
of that Schedule is shown to the satisfaction 
of the Commissioner to have been paid;"; 
(vii) in sub-clause (ix), for the word and figures "Schedule 
VIII,", the word and figures "Schedule IV," shall be 
substituted; 
(viii) in sub-clause (x), for the word and figures "Schedule 
VIII,", the word and figures "Schedule IV," shall be 
substituted; 
(5) after section 17C, the following section shall be inserted:—
"Compounded 	 17D. (1) Subject to such conditions and 
rate of tax on restrictions as may be prescribed, any sale of cooked 
food by non- 	 registered dealer selling cooked food from his 
airconditioned non-airconditioned hotel or restaurant in West hotel or 
restaurant. 	 Bengal, and having a gross turnover of sales of 
such goods not exceeding five lakh rupees in the immediately 
preceding year, may, at his option, pay the tax for each quarter 
of the following year in lieu of tax payable under section 17, 
section 16 or section 16A, on sales of cooked food from his 
non-airconditioned hotel or restaurant at such compounded 
rate, not exceeding ten thousand rupees per quarter of a year, 
and different rates may be prescribed for different slabs of 
turnover of sales: 
Provided that the provisions of this sub-section shall not 
apply to any area or areas other than such area or areas as may 
be prescribed: 
Provided further that the tax payable at compounded rate 
shall not be available to any registered dealer for any period 
exceeding five years. 
(2) The tax payable at a compounded rate referred to in 
sub-section (1) shall be paid by the dealer referred to in that 
sub-section into the Reserve Bank of India or a Government 
Treasury in such manner, or by such date, as may be prescribed. 
(3) Any dealer who intends to opt for payment under sub-
section (1) shall exercise his option by making an application 
to the Commissioner in such manner, and by such date, as 
may be prescribed."; 
72 
The West Bengal Finance Act, 1999. 
III of 1999.] 
(Section 11.) 
(6) in section 18, in sub-section (1), for the words "twenty-five 
percentum", the words "thirtypercentum"shall be substituted; 
(7) in section 20, for sub-section (2), the following sub-section 
shall be substituted:-- 
"(2) The tax payable by a dealer liable to pay tax under 
section 13 shall be levied on his taxable specified purchase 
price at the rate of— 
(a) four per centum of such purchase price as relates to 
purchases referred to in clause (a), or clause (c), of sub-
section (1) of section 13, and 
(b) one per centum of such purchase price as relates to 
purchases referred to in clause (b) of sub-section (1) of 
section 13: 
Provided that the tax payable under clause (a) of this 
sub-section on the purchase of any goods shall be levied 
at the rate referred to in sub-section (1) of section 17, 
where the rate of tax on such goods is less than four per 
centum under sub-section (1) of section 17."; 
(8) section 22A shall be omitted; 
(9) in section 40,— 
(a) in sub-section (1),— 
(i) for the words "nine years,", the words "fifteen 
years," shall be substituted; 
(ii) in the second proviso, in clause (i), for the words 
"one hundred", the words "five hundred" shall be 
substituted; 
(b) in sub-section (2), for the words "nine years,", the words 
"fifteen years," shall be substituted; 
(c) in sub-section (3),-7 
(i) after the words "one hundred", the words "and 
seventy-five" shall be inserted; 
(ii) for the words "fifty crore rupees", the words 
"seventy-five crore rupees" shall be substituted; 
(10) in section 41, in sub-section (1),— 
(a) after the words "one hundred", the words "and fifty" 
shall be inserted; 
(b) for the words "fifty crore rupees", the words "seventy-
five crore rupees" shall be substituted; 
(c) in the first proviso, for the words "nine years", the words 
"thirteen years" shall be substituted; 
73 
The West Bengal Finance Act, 1999. 
[West Ben. Act 
(Section 11.) 
(d) in the third proviso, in clause (i), for the words "one 
hundred", the words "five hundred" shall be substituted; 
(11) in section 44,— 
(a) in clause (a), for the word "notification,", the words 
"general or special order," shall be substituted and shall 
be deemed to have been substituted on the 1st day of 
May, 1995; 
(b) in clause (b), for the word "notification" in the two places 
where it occurs, the words "general or special order" 
shall be substituted and shall be deemed to have been 
substituted on the 1st day of May, 1995; 
(12) in section 45A, in sub-section (1), after the proviso, the 
following proviso shall be inserted:— 
"Provided further that the provisions of this sub-section 
shall not apply to any registered dealer of such class of 
business or trade, or any registered dealer who deals in such 
class or classes of goods, as the State Government may, by 
notification, specify."; 
(13) in section 70,— 
(a) to sub-section (1), the following proviso shall be added:— 
"Provided that in computing the period of detention 
not exceeding forty-eight hours, Sunday or a public 
holiday declared under the Negotiable Instruments Act, 26 of 1881. 
1881, shall be excluded."; 
(b) after sub-section (3), the following sub-section shall be 
inserted:— 
"(4) Where the authority referred to in sub-section 
(1) seizes any goods under the sub-section, it may, at the 
option of any transporter, in writing, give custody of 
such seized goods to him in the manner prescribed, and 
allow him to transport such seized goods up to the 
godown or warehouse of the transporter in West Bengal 
as declareed by him, on the express conditions that such 
transporter shall keep such seized goods in the said 
godown or warehouse and that he shall not deliver such

Excerpt shown. Open the full act in Lexace.

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