The West Bengal Finance Act, 2000

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act III of 2000 
THE WEST BENGAL FINANCE ACT, 2000. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 31st March, 2000.] 
[31st March, 2000.] 
Ben. Act V 
of 1922. 
Ben. Act X 
of 1935. 
West Ben. 
Act XXI of 
1972. 
West Ben. 
Act VII of 
1973. 
West Ben. 
Act VI 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. 
An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal 
Electricity Duty Act, 1935, the West Bengal Entertainments and 
Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal 
Duty on Inter-State River Valley Authority Electricity Act, 1973, 
the West Bengal State Tax on Professions, Trades, Callings and 
Employments 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 Bengal Amusements Tax Act, 
1922, the Bengal Electricity Duty Act, 1935, the West Bengal 
Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the 
West Bengal Duty on Inter-State River Valley Authority Electricity Act, 
1973, the West Bengal State Tax on Professions, Trades, Callings and 
Employments 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 Fifty-first Year of the Republic of India, by 
the Legislature of West Bengal, as follows:- 
17 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Sections 1-4.) 
Short title 	 1. (1) This Act may be called the West Bengal Finance Act, and 
commence- 2000. ment. 
(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. 
Amendment 
of Ben. Act 
V of 1922. 
Amendment 
of Ben. Act 
X of 1935. 
Amendment 
of West Ben. 
Act XXI of 
1972. 
2. In the Bengal Amusements Tax Act, 1922, in section 3, in sub-
section (3c),— 
(a) in clause (i), for the words ", not exceeding twenty-five 
paise,", the words ", not exceeding fifty paise," shall be 
substituted, and shall be deemed to have been substituted, 
with effect from the 14th day of March, 1996; 
(b) in clause (ii), for the words ", not exceeding twenty-five 
paise,", the words ", not exceeding fifty paise," shall be 
substituted, and shall be deemed to have been substituted, 
with effect from the 14th day of March, 1996. 
3. In the Bengal Electricity Duty Act, 1935, in section 3A, in sub-
section (3), in clause (b), for the words, figures and letters "after the 31st 
day of December, 2000, whichever is later.", the words, figures and letters 
"after the 31st day of December, 2002, whichever is later." shall be 
substituted. 
4. In the West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972, in sub-section (1) of section 3, for the 
third proviso, the following proviso shall be substituted, and shall be 
deemed to have been substituted, with effect from the 1st day of April, 
1999:— 
"Provided also that the State Government may, by notification pub-
lished in the Official Gazette, direct that subject to such conditions 
and restrictions as may be specified therein, no entertainment tax shall 
be payable— 
(a) by such class of persons, or 
(b) in respect of entertainment provided in such class of hotels or 
restaurants and in such area or areas, 
as may be specified therein.". 
18 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Sections 5, 6.) 
5. In the West Bengal Duty on Inter-State River Valley Authority Amendment 
Electricity Act, 1973, in the Second Schedule,— of West Ben. 
Act VII of 
(a) after item No. (7), and the entry relating thereto, the following 1973. 
item and entry shall be inserted, and shall be deemed to have 
been inserted, with effect from the 1st day of April, 1993:— 
"(8) a newly set up industrial unit, save in respect of premises 
used for residential purposes, for a period of five years 
from the date of its first commercial production."; 
(b) in the Explanation, after clause (2), the following clause shall 
be inserted, and shall be deemed to have been inserted, with 
effect from the 1st day of April, 1993:— 
"(3) For the purposes of exemption (8), 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.". 
6. In the West Bengal State Tax on Professions, Trades, Callings and 
Employments Act, 1979,— 
(1) in section 3, in the proviso to sub-section (2), for the figures 
"21", the figures "23" shall be substituted, and shall be 
deemed to have been substituted, with effect from the 1st day 
of April, 1999; 
(2) after section 5, the following sections shall be inserted:— 
Amendment 
of West Ben. 
Act VI of 
1979. 
"Information to 
be furnished by 
the registered 
employers 
regarding 
changes in 
respect of 
profession, 
trade, calling or 
employment. 
5A. (1) If any employer registered 
under this Act,— 
(a) sells or otherwise disposes of his trade 
or business or any part of his trade or business 
or effects or comes to know of any other 
change in the ownership of his trade or 
business, or 
(b) changes the name or nature of his profession, trade or 
business, or 
(c) in the case of a company, effects any change in the 
constitution of its board of directors, or 
(d) discontinues his profession, trade or business or changes 
his place of work or opens a new place of work, 
he shall, within thirty days from the date of such sale, 
disposal, change, or discontinuance, referred to in clause (a), 
clause (b), clause (c), or clause (d), inform the prescribed 
19 
(3) 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 6.) 
authority in an application furnishing necessary particulars 
together with the copy of the certificate of registration and if 
such employer dies, his legal representative, shall, in the like 
manner, inform the said authority. 
(2) If the prescribed authority, after making such enquiry 
as he deems fit and proper, is satisfied that the contents of the 
application are in order, he shall, by an order in writing, 
amend the certificate of registration accordingly or cancel the 
certificate of registration, as the case may be. 
Transfer of 	 5B. Where the ownership of the trade or trade or busi- 
ness. 	 business of a registered employer is transferred 
absolutely by sale, gift, bequest, inheritance 
or otherwise, or is transferred by way of lease, and the 
transferee or the lessee, as the case may be, carries on such 
trade or business, either in its old name or in some other name, 
the transferee or the lessee, as the case may be, shall, for all 
the purposes of this Act (except for the liabilities under this 
Act already discharged by such employer), be deemed to be 
registered and shall be deemed always to have been registered 
(in the case of a lease for so long as the lease subsists), as if 
the certificate of registration of such employer had initially 
been granted to the transferee or the lessee, as the case may 
be, and the transferee or lessee, as the case may be, shall make 
an application to the prescribed authority, furnishing necessary 
particulars along with the certificate of registration for 
amendment and if the said authority is satisfied that the 
application is in order, he shall amend the certificate of 
registration accordingly."; 
in section 6, for sub-section (2), the following sub-section 
shall be substituted:— 
"(2) Before any employer registered under this Act 
furnishes a return required by sub-section (1), he shall, in the 
prescribed manner, pay into a Govemment Treasury or the 
Reserve Bank of India the full amount of tax due from him 
under this Act according to such retum, and shall furnish 
along with such return a receipt from the Government Treasury 
or the Reserve Bank of India showing the payment of such 
amount: 
Provided that a registered employer shall, subject to 
such conditions as may be prescribed, pay in the prescribed 
manner the tax payable under this Act for any prescribed 
20 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 6.) 
part of -the period for which a return is required to be 
furnished under sub-section (1) by such date as may be 
prescribed after the expiry of the prescribed part of the period 
as aforesaid."; 
(4) after section 7, the following section shall be inserted:— 
"Assessment 	 7A. (1) If returns are furnished together 
cases with receipts showing payment of tax under 
basis of 	 section 6 by the registered employers in respect 
random 
selection. 	 of all the periods of a year and if it appears .  to 
the Commissioner from the returns furnished 
by each of such employers that the amount of tax paid by each 
of such employers for such year does not exceed three 
thousand rupees, such employers shall form a class and shall, 
notwithstanding anything contained in section 7, be eligible 
for selection for assessment of tax under sub-section (2) of 
that section on a random basis: 
Provided that the provisions of this sub-section shall not 
apply to any registered employer, if any accounts, registers or 
documents have been seized under section 17 from him 
during the period of three years immediately preceding the 
year of such selection. 
(2) If it appears to the Commissioner that the amount of 
tax paid by each of such employers of the class referred to in 
sub-section (1) for all the periods of a year does not exceed 
three thousand rupees and each of them is eligible for selection, 
the Commissioner may select, on a random basis and in such 
manner, and within such time, as may be prescribed, such 
percentage of such employers as may be prescribed for 
assessment of the tax due from each of such employers for all 
the periods of a year under sub-section (2) of section 7. 
(3) The Commissioner shall not proceed to make 
assessment of tax due from the registered employers, other 
than those selected under sub-section (2), for assessment 
under sub-section (2) of section 7 in respect of all the periods 
of the year referred to in sub-section (2): 
Provided that where the Commissioner has information 
that— 
(a) the amount of tax paid by a registered employer in his 
returns for all or any of the periods of such year is not 
correct, or 
21 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 6.) 
(b) such documentary evidence as is required to be furnished 
by such employer in support of his claims as preferred in 
his returns for all or any of the periods of such year 
cannot be furnished or produced by him, 
the Commissioner shall, notwithstanding the provisions of 
section 7, proceed to assess to the best of his judgement the 
amount of tax due from such employer under that section 
after giving such employer an opportunity of being heard at 
any time before the expiry of six years from the end of the year 
in respect of which or part of which assessment is made: 
Provided further that where a registered employer of the 
class referred to in sub-section (1), other than an employer 
selected under sub-section (2) for assessment under sub-
section (2) of section 7, brings to the notice of the 
Commissioner in writing, ordinarily within three months 
after such registered employer comes to know that he was not 
selected for assessment under sub-section (2) of section 7, in 
respect of any year referred to in this sub-section, that due to 
his error in fact or in law, an amount of tax has been paid by 
him in excess of what was payable by him during any return 
period relating to such year, and requests the Commissioner 
for making assessment under sub-section (2) of section 7 in 
respect of such year, the Commissioner may, if he is satisfied 
on the grounds adduced by such registered employer for 
making such assessment, proceed to make assessment in 
respect of such year before the expiry of the period of 
limitation provided in sub-section (4a) of section 7."; 
(5) in section 8, in sub-section (2), after the proviso, the following 
proviso shall be added at the end:— 
"Provided further that subject to such conditions and 
restrictions as may be prescribed, an enrolled person shall not 
be required to make payment of tax in terms of his certificate 
of enrolment in respect of the year or years, during which he 
is not temporarily engaged in any profession, trade or calling 
in West Bengal."; 
(6) in section 19, in sub-section (1), for clause (c), the following 
clauses shall be substituted:— 
"(c) refuses to comply with any requirement under sub-
section (1), or sub-section (2), of section 17, or 
(d) neglects or refuses to furnish information required by 
section 23A,"; 
22 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 6.) 
(7) after section 23, the following section shall be inserted:— 
"Power to 	 23A. (1) The prescribed authority may, call 
inf 
for  
information 	 for the purposes of this Act, require anperson y p 
from any 	 including any individual, Hindu undivided person. family, firm, company, corporation or other 
corporate body, society,club, or association to furnish to 
him particulars relating to profession, trade, calling or 
employment of any person in West Bengal. 
(2) The person from whom any information is sought for 
by the prescribed authority under sub-section (1) shall furnish 
such information accordingly."; 
in the Schedule,— 
(a) in the entries in column (2) against serial No. 2 in column 
(1), after item (b), the following item shall be inserted:— 
"(bb) Directors (other than those nominated by 
Government) of companies registered under 
the Companies Act, 1956 (1 of 1956),"; 
(b) for the entries in column (2) and column (3) against serial 
No. 7 in column (1), the following entries in column (2) 
and column (3) shall be substituted:— 
"(a) Owners of Subscribers Trunk 
Dialling (STD) or International 
Subscriber Dialling (ISD) booths— 
(i) situated within the area of 
the Calcutta Metropolitan 
Planning Area as described 
in the First Schedule to the 
West Bengal Town and 
Country (Planning and 
Development) Act, 1979 
	
(West Ben. Act XIII of 1979) 	 Rs. 1000 
per annum, 
(ii) situated in other areas  	 Rs. 500 
per annum. 
	
(b) Persons engaged in courier services 	 Rs. 500 
per annum. 
(c) Signal provider, cable operator, 
and cable hirer, in cable television 
network, and their agents 	 Rs. 500 
per annum."; 
(8) 
23 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 7.) 
(c) for the entries in sub-item (iii) of item (f) 
in column (2) against serial No. 13 in 
column (1) and the entry relating thereto 
in column (3), the following sub-item in 
column (2) and entry relating thereto in 
column (3) shall be substituted:— 
"(iii) video parlours, video halls 
and video rental libraries   Rs. 500 
per annum.". 
Amendment 
of West Ben. 
Act VI of 
1982. 
7. In the West Bengal Entertainment-cum-Amusement Tax Act, 
1982,— 
(1) in section 2,— 
(a) for clause (f), the following clause shall be substituted:— 
,(f) "enrolled" means enrolled under sub-clause (d) of 
sub-section (4c) of section 4A or clause (b) of sub- 
section (3) of section 4BB;'; 
(b) after clause (f), the following clauses shall be inserted:— 
'(g) "luxury-cum-entertainment product" means any 
product which is ordinarily used for providing 
audio, visual or audio-visual entertainment, as 
may be specified by the State Government by 
notification; 
(h) "notification" means a notification published in the 
Official Gazette; 
(i) "value of supply" means the valuable consideration 
received or receivable by any person at the time of 
supply of any luxury-cum-entertainment product 
at the first instance.'; 
(2) in section 4, after sub-section (2), the following sub-sections 
shall be inserted:— 
"(3) No tax shall be levied and collected on and from a 
holder of a video cassette recorder set or sets or a holder of a 
video cassette player set or sets under clause (c) of sub-section 
(1) for any year or part thereof subsequent to the year 2000. 
(4) Notwithstanding anything contained elsewhere in this 
Act, where a person becomes a holder of a video cassette 
recorder set or sets or a video cassette player set or sets on any 
date after the 31st day of March, 2000, he shall not be liable 
to pay tax under section 4 in respect of the year 2000."; . 
24 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 7.) 
(3) after section 4B, the following section shall beinserted:— 
'Levy of tax, 
enrolment of 
person, 
assessment 
of tax, and 
payment 
thereof. 
4BB. (1) Every person— 
(a) who manufactures luxury-cum-enter-
tainment product himself, or gets it 
manufactured by any other person, in 
West Bengal, or 
(b) who purchases, procures or receives any luxury-cum-
entertainment product from any place outside West 
Bengal, 
and who supplies such product at the first instance in West 
Bengal for any valuable consideration received or receivable, 
shall be liable to pay a luxury-cum-entertainment and 
amusement tax at such rate, not exceeding five per centum of 
the value of supply in respect of such product, as the State 
Government may, by notification, fix, and different rates may 
be fixed for different class or classes of such product: 
Provided that the State Government may, if it is satisfied 
so to do in the public interest, by notification, subject to such 
conditions as may be specified therein, exempt from payment 
of tax,— 
(i) on such class or classes of person, or 
(ii) on such class of supply of such product, or 
(iii) on such class or classes of such product, 
as may be specified in such notification. 
(2) The prescribed authority shall, after making such 
enquiry as he may think necessary and after giving the person 
referred to in sub-section (1) a reasonable opportunity of 
being heard, fix the date on and from which such person shall 
become liable to pay tax under sub-section (1). 
(3) Every person liable to pay tax under sub-section (1),— 
(a) shall pay the tax in such manner, for such period, 
and by such date, as may be prescribed; 
(b) shall get himself enrolled with the prescribed 
authroity in the manner prescribed; 
(c) shall file a retum showing the amount of tax payable 
by him in such form, for such period, and by such 
date, as may be prescribed; 
25 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 7.) 
(d) shall be liable to pay, by way of penalty,— 
(i) in default of payment of tax payable by him, 
Or 
(ii) on his failure, without reasonable cause, to get 
himself enrolled under clause (b), or 
(iii) on his failure, without reasonable cause, to 
furnish the return under clause (c) for any 
period referred to in clause (c) by the prescribed 
date, 
an amount, not exceeding the amount of such tax 
payable for the period referred to in sub- clause (iii) 
of clause (d) as may be imposed by the prescribed 
authority at the time of assessment of such tax 
under clause (b) of sub-section (4) in such manner 
as may be prescribed: 
Provided that the prescribed authority shall 
give such person an opportunity of being heard 
before imposing such penalty: 
Provided further that no penalty under this 
clause shall be imposed in respect of the same fact 
for which prosecution under clause (bb) of sub-
section ( I) of section 11A has been initiated, and no 
prosecution shall lie in respect of a fact for which 
a penalty under this clause has been imposed; 
(e) shall, before he furnishes a return under clause (c), 
pay into a Government Treasury or the Reserve 
Bank of India in the prescribed manner full amount 
of tax due from him under this Act according to 
such return and shall furnish along with such return 
a receipt from such Government Treasury or the 
Reserve Bank of India showing payment of such 
amount. 
(4) (a) If the authority to whom return is furnished is 
satisfied without requiring the presence of the person who 
submitted such return or the production by him of any 
evidence that a return furnished under clause (c) of sub-
section (3) is correct and complete, he shall assess the tax on 
the basis of such return. 
(b) If no return is furnished by a person liable to pay 
tax under sub-section ( I ) in respect of any period or if the 
prescribed authority is not satisfied that the return furnished 
26 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 7.) 
by such person is correct or complete, the prescribed authority 
shall proceed in such manner as may be prescribed to assess 
to the best of his judgement the amount of tax due from such 
person in respect of such period and, in making such 
assessment, it shall give such person a reasonable opportu-
nity of being heard. 
(5) No assessment under this section shall be made after 
the expiry of four years from the end of the year in respect of 
which or part of which the assessment is made. 
(6) In the case of failure of a person liable to make 
payment of tax payable after assessment made under clause 
(b) of sub-section (4) by the date specified in the notice of 
demand issued under sub-section (7) for payment thereof, the 
prescribed authority may, after giving such person a reasonable 
opportunity of being heard, impose a penalty not exceeding 
rupees one hundred for each month of default. 
(7) The amount of tax assessed under clause (b) of sub-
section (4), or the amount of penalty imposed under clause (d) 
of sub-section (3), or under sub-section (6), shall be paid by 
the person referred to therein into a Government Treasury or 
the Reserve Bank of India by such date as may be specified 
by a notice to be issued to him in this behalf, and the date to - 
be so specified shall not ordinarily be less than thirty days 
from the date of service of such notice. 
(8) Every person liable to pay tax under sub-section (I) 
shall maintain and keep true and up-to-date accounts and 
records in respect of supply of luxury-cum-entertainment 
product in West Bengal and shall produce and explain such 
accounts and records before the prescribed authority as and 
when required by such authority. 
Explanation.—For the purposes of this section, "person" 
shall include an individual, a Hindu undivided family, a 
company, a firm, or any other association of persons, by 
whatever name called.'; 
(4) in section 7, after the words "player set", the words, figures, 
letters and brackets "or to an owner or person liable to pay 
tax under sub-section (4a) of section 4A or to a person liable 
to pay tax under sub-section (1) of section 4B13" shall be 
inserted; 
27 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 7.) 
(5) in section 8, — 
(a) for sub-section (2), the following sub-section shall be 
substituted:— 
"(2) The prescribed authority or such other officer 
as the State Government may, by notification, appoint, 
may search any building, premises or place where such 
authority or such officer has reason to believe that— 
(a) any type of electrical, electronic or mechanical 
device used to provide cable service by an owner or 
person liable to pay tax under sub-section (4a) of 
section 4A is kept or accounts or records maintained 
by such owner or person are kept, or 
(b) any luxury-cum-entertainment product is kept, or 
any accounts or records in respect of supply of such 
product by a person liable to pay tax under sub-
section (1) of section 4BB are kept, 
and such authority or such other officer may ask the 
person or persons in whose building, premises or place 
such electrical, electronic or mechanical device, or 
accounts or records referred to in clause (a) or clause (b) 
or the product referred to in clause (b) is found, necessary 
questions for the purpose of determination of the liability 
to pay tax or for carrying out any other purpose under this 
Act."; 
(b) in sub-section (3), after the words "electrical, electronic 
or mechanical device,", the words, figures, letters and 
brackets "or in respect of person liable to pay tax under 
sub-section (1) of section 4BB" shall be inserted; 
(6) in section 9, after the words, figure and letter "of section 4A", 
the words, figures, letters and brackets "or from the person 
liable to pay tax under sub-section (1) of section 
4BB" shall be inserted; 
(7) in section 9A, in sub-section (1), after the words, figures, 
letters and brackets "sub-section (4a) of section 4A", the 
words, figures, letters and brackets "or to a person liable to 
pay tax under sub-section (1) of section 4BB" shall be 
inserted; 
(8) in section 11A, in sub-section (1),— 
(a) after the words, figures, letters and brackets "under 
sub-section (4a) of section 4A", the words, figure and 
letters "or section 4BB" shall be inserted; 
28 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Sections 8, 9.) 
(b) after clause (b), the following clause shall be inserted:— 
"(bb) contravenes the provisions of clause (b) of 
sub-section (3) of section 4BB, or". 
8. In the West Bengal Luxury Tax Act, 1994, in the Schedule,— 	 Amendment 
of West Ben. (1) serial No. 13 and the entry relating thereto shall be omitted; Act XV of 
1994. (2) serial No. 18 and the entry relating thereto shall be omitted. 
9. In the West Bengal Sales Tax Act, 1994,— 	 Amendment 
of West Ben. (1) in section 2, in clause (35), the words, figures and letter Act XLIX of 
"surcharge payable under section 16, additional surcharge 1994.  
payable under section 16A and" shall be omitted; 
(2) in section 7, in sub-section (4), for the words and figures "all 
the powers under section 65,", the words, figures and letter 
"all the powers under section 62A, section 65," shall be 
substituted; 
(3) section 16 shall be omitted; 
(4) section 16A shall be omitted; 
(5) in section 17,— 
(a) in sub-section (1), in clause (gg),— 
(i) for the words, figure and brackets "at the rate fixed 
in column (3),", the words, letter, figure and brackets 
"at the rate fixed in sub-column (b) of column (3)," 
shall be substituted, and shall be deemed to have 
been substituted, with effect from the 1st day of 
April, 1999; 
(ii) (A) for the words "any such goods.", the words 
"any such goods:" shall be substituted, and 
shall be deemed to have been substituted, 
with effect from the 1st day of April, 1999, 
and 
(B) after the words "any such goods:", the 
following provisos shall be inserted, and shall 
be deemed to have been inserted, with effect 
from the 1st day of April, 1999:-- 
"Provided that where a registered dealer 
makes sale of any goods mentioned in 
column (2) of Schedule VIIIA to any other 
registered dealer in West Bengal for resale by 
29 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 9.) 
him in West Bengal, the tax payable by the 
registered dealer in respect of such sale shall 
be levied at the rate specified in sub-column 
(a) of column (3), against the corresponding 
entry of such goods in column (2), of the said 
Schedule: 
Provided further that the tax payable at 
the rate fixed under the first proviso shall not 
be admissible unless the registered dealer 
selling such goods issues a declaration referred 
to in sub-section (2A) of section 17, duly 
filled up and signed by him, to the purchasing 
registered dealer to whom such goods have 
been sold."; 
(b) in sub-section (2),— 
(i) in clause (f), for the words and figures "under the 
Darjeeling Gorkha Hill Council Act, 1988;", the 
words and figures "under the Darjeeling Gorkha 
Hill Council Act, 1988 or a Zilla Parishad or a 
Panchayat Samiti or an urban local authority;" shall 
be substituted; 
(ii) after clause (hh), the following clause shall be 
inserted:— 
"(hhh) three per centum of such part of his taxable 
turnover of sales as represents sales of 
molasses to a dealer for use by him directly 
in the manufacture in West Bengal of feed 
for cattle, pig or poultry, subject to such 
conditions and restrictions as may be 
prescribed:"; 
(c) in sub-section (2A), for the words "for resale,", the 
words "for resale by him in West Bengal," shall be 
substituted, and shall be deemed to have been substituted, 
with effect from the 1st day of April, 1999; 
(d) in sub-section (3), in clause (a), in sub-clause (viiia), 
after the words, figure, letter and brackets "sub-section 
(2A) of this section", the words, figures and brackets 
"or sub-section (3) of section 25" shall be inserted, and 
shall be deemed to have been inserted, with effect from 
the 1st day of April, 1999; 
30 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 9.) 
(e) in the Explanation, after the word, figure and brackets 
"sub-section (2)", the words, figure, letter and brackets 
"or sub-section (2A)" shall be inserted, and shall be 
deemed to have been inserted, with effect from the 1st 
day of April, 1999; 
(6) in section 20, in sub-section (2), in clause (aa), in sub-clause 
(i), for the words "four per centum", the words "one per 
centum" shall be substituted; 
(7) in section 25,— 
(a) in sub-section (2), after the words "issued or to be issued 
by him,", the words, letters, figures and brackets "or 
who has purchased such goods against the declaration 
referred to in the second proviso to clause (gg) of sub-
section (1) of section 17 issued or to be issued to him," 
shall be inserted, and shall be deemed to have been 
inserted, with effect from the 1st day of April, 1999; 
(b) after sub-section (2), the following sub-sections shall be 
inserted, and shall be deemed to have been inserted, 
with effect from the 1st day of April, 1999:— 
"(3) Where any goods specified in a Schedule, other 
than Schedule IV, is transferred to Schedule VIIIA, and 
where a dealer, who has purchased such goods before 
the date of such transfer to Schedule VIIIA against the 
declaration referred to in the first proviso to sub-section 
(2) of section 17 furnished or to be furnished by him, 
sells such goods on or after the date of such transfer, the 
tax payable by him on his taxable turnover of sales of 
such goods shall, notwithstanding the rate of tax fixed 
under clause (gg) of sub-section (1), or sub-section 
(2A), of section 17, be levied— 
(a) at the rate fixed in clause (b), clause (d), clause (e), 
clause (f), clause (g), or clause (h), as the case may 
be, of sub-section (1) of section 17, or 
(b) at the rate fixed in clause (b), clause (c), clause (d), 
or clause (e), of sub-section (2) of section 17 in 
respect of sales referred to therein, 
as the case may be, as if the goods sold after the date of 
such transfer were, notwithstanding the transfer of such 
goods to Schedule VIIIA, specified in such Schedule 
as is referred to in clause (b), clause (d), clause (e), 
clause (f), clause (g), or clause (h), as the case may 
be, of sub-section (1) of section 17. 
31 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 9.) 
(4) Where any goods specified in column (2) of 
Schedule VIIIA has been purchased by a dealer in West 
Bengal before the date of any amendment in rate of tax 
under column (4) of the said Schedule is made on 
payment of tax at the rate fixed under column (3) of the 
said Schedule from a registered dealer in West Bengal 
and such purchasing dealer makes sales of the goods so 
purchased on or after the date on which any amendment 
in the rate of tax under column (4) of the said Schedule 
is made, the tax payable by such dealer shall be levied— 
(a) at the rate fixed under column (4) of the said 
Schedule, as if the rate of tax fixed thereunder 
remained unaltered notwithstanding the 
amendment made therein, or 
(b) at the rate specified in clause (b), clause (c), clause 
(d), or clause (e), of sub-section (2) of section 17 
in respect of sales referred to therein, 
as the case may be."; 
(8) in section 26, in sub-section (11), after the words "interest 
payable under this Act,", the words, figures and brackets "or 
has failed to furnish retrun referred to in sub-section (2) of 
section 30," shall be inserted; 
(9) in section 45, in sub-section (2),— 
(a) after the words "information received,", the words, 
figures and brackets "or upon verification of return 
under sub-section (7) of section 30," shall be inserted; 
(b) after the words "in respect of any return period,", the 
words "or has furnished incorrect statement of his 
turnover of sales or turnover of purchases or incorrect 
particulars of his sales or purchases in any return," shall 
be inserted; 
(10) in section 46A, in sub-section (3), for the words, figures and 
letters "on or before the 30th day of June, 2000,", the words, 
figures and letters "on or before the 31st day of January, 
2001," shall be substituted; 
(11) in section 63, for the words "fifty rupees", the words "two 
hundred rupees" shall be substituted; 
32 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 9.) 
(12) in section 70, in sub-section (1),— 
(a) for the words and figures "the provisions of section 
68,", the words and figures "the provisions of 
section 68, or section 73," shall be substituted, and 
shall be deemed to have been substituted, with effect 
from the 1st day of July, 1998; 
(b) for the words and figures "if the person bringing, 
importing or receiving such goods fails to furnish such 
particulars in such form as may be prescribed under 
section 68,", the words and figures "if the person 
bringing, importing, receiving or carrying such goods 
fails to furnish such particulars in such form, or such 
document, as may be prescribed under section 68, or 
section 73," shall be substituted, and shall be deemed to 
have been substituted, with effect from the 1st day of 
July, 1998; 
(13) in section 71,— 
(a) in the marginal note,— 
(i) the words "into West Bengal" shall be omitted, 
and shall be deemed to have been omitted, with 
effect from the 1st day of July, 1998; 
(ii) after the word and figures "section 68", the words 
and figures "or section 73" shall be inserted, and 
shall be deemed to have been inserted, with effect 
from the 1st day of July, 1998; 
(b) in sub-section (1), for the proviso, the following proviso 
shall be substituted:— 
"Provided that the sum of penalty that may be 
imposed under this sub-section shall not exceed— 
(a) thirty per centum of the value of goods if the rate 
of tax leviable under sub-section (1) of section 17, 
or sub-section (1) of section 18, or sub-section (1) 
of section 20, in respect of such goods does not 
exceed ten per centum; 
(b) fifty per centum of the value of goods if the rate of 
tax leviable under sub-section (1) of section 17, or 
sub-section (1) of section 18, in respect of such 
goods exceeds ten per centum."; 
33 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 9.) 
(14) in section 82, to sub-section (I), the following provisos shall 
be added:— 
"Provided that where an applicant fails to appear in 
person or through an authorised agent on the date and at the 
time and place fixed for hearing on the application for 
revision preferred by him, the Appellate and Revisional 
Board may, in its discretion, dismiss such application for 
such default of the applicant: 
Provided further that the Appellate and Revisional Board 
may, upon application filed by an applicant within forty-five 
days from the date of order of dismissal of an application for 
revision for default passed by it under the first proviso, or 
within such further time as it may allow for cause shown to 
its satisfaction, restore the application for revision so 
dismissed."; 
(15) in section 90, in sub-section (1), for the words "fifty 
thousand rupees", the words "five lakh rupees" shall be 
substituted; 
(16) in chapter X, after section 90, the following section shall be 
inserted:— 
"Compounding of 	 90A. (1) Subject to such conditions penalty that may be 
imposed under sec- as may be prescribed, any dealer to whom 
don 98B. 	 a notice has been issued under sub- 
section (1) of section 98B, may, before the date fixed in such 
notice for hearing, at his option, compound the penalty 
proposed to be imposed, as mentioned in such notice, and the 
Commissioner may, at his discretion, accept from such 
dealer, by way of composition of penalty proposed to be 
imposed under sub-section (1) of that section, an amount 
equal to ten per centum of the value of goods claimed by the 
dealer to have been transferred by him otherwise than by way 
of sale in West Bengal in the statement furnished by him 
under section 98A. 
(2) On payment in full of the amount referred to in sub-
section (1), the proceedings commenced against the dealer 
under sub-section (1) of section 98B shall not be proceeded 
with further."; 
34 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 9.) 
(17) after section 98A, the following section shall be 
inserted:— 
"Penalty for fur- 	 98B. (1) Whereupon verification of nishing incorrect 
information under the information in the statement furnished 
section 98A. 	 under section 98A by a dealer relating to 
transfer of goods otherwise than by way of sale in West 
Bengal, it comes to the knowledge of the Commissioner 
that— 
(i) any of the particulars furnished in such statement is 
not correct or complete; or 
(ii) the goods transferred by such dealer otherwise than by 
way of sale in West Bengal have not been accounted for 
by the dealer's head office, or branch office, or agent, as 
the case may be; or 
(iii) the agent of such dealer is not traceable or is not in 
existence at the address furnished in such statement; 
or 
(iv) the agent of the dealer to whom the transfer of goods has 
been made otherwise than by way of sale denies to have 
any knowledge of the goods claimed to have been 
transferred to him by the dealer; or 
(v) the goods have not been transported by the trans-
porter named in such statement under the consign-
ment note or railway receipt referred to in the said 
statement, 
the Commissioner may, in such manner as may be prescribed, 
impose on such dealer, by way of penalty, a sum, not less than 
fifteen per centum but not exceeding twenty-five per centum 
of the value of the goods so claimed to have been transferred 
by him. 
(2) If any penalty is imposed under sub-section (1) for 
concealment of any sale with an intent to evade payment of 
tax thereon in respect of any period, such sale shall be 
excluded in determining the turnover of sales in respect of 
such period for the purpose of imposition of penalty, if any, 
under section 76."; 
35 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 9.) 
(18) after section 103, the following section shall be inserted:— 
"Power of State 	 103A. The State Government may, Government for the purpose of collection of information engage an 
to  
any 
person, firm or 	 regarding existence of godown or company to 
collect certain 	 warehouse of dealers, or transporters, 
information. 	 where goods are stored by them and the 
nature, quantity or value of such goods stored in such godown 
or warehouse, engage the services of any person, firm or 
company to perform such work on such terms and conditions, 
as may be prescribed."; 
(19) in Schedule I,— 
(a) in the entry in item (ii) in column (2) against serial 
No. 14 in column (1), for the words "and pulses.", the 
words "and pulses except rice bran." shall be substituted; 
(b) in the entry in column (2) against serial No. 15 in column 
(1), for the words "in hank.", the words "in hank and 
cotton hosiery yam." shall be substituted; 
(c) for the entry in column (2) against serial No. 26 in 
column (1), the following entry shall be substituted:— 
"Cardiological life-saving instruments, that is to say,— 
(i) Cardiac pace-maker; 
(ii) Heart valve; 
(iii) Various types of Cardiac catheters such as Balloon 
Tipped, Double Lumen, Percutaneous Transluminal 
Coronary Angioplasty (PICA) with guide-wires; 
(iv) Angioplasty balloons including Cutting balloons, 
Atherectomy devices, Rotablators."; 
(d) in the entry in column (2) against serial No. 30 in 
column (1), after the word "Enamelled", the word 
"utensils," shall be inserted; 
(e) the entry in column (2) against serial No. 35 in 
column (1) shall be omitted; 
(0 for the entry in column (2) against serial No. 62 in 
column (1), the following entry shall be substituted:— 
"Organic manures other than those specified in any other 
Schedule."; 
(g) in the entry in column (2) against serial No. 80 in 
column (1), after the words "by hand", the words ", and 
wheel chair," shall be inserted; 
36 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 9.) 
(h) in the entry in column (2) against serial No. 95 in 
column (1),— 
(i) for the entry against item (xxi), the following entry 
shall be substituted, and shall be deemed to have 
been substituted, with effect from the 1st day of 
February, 2000:— 
"Isosorbide Dinitrate;"; and 
(ii) for item (xli) and the entry relating thereto, the 
following items and entries relating thereto shall be 
substituted:— 
"(xli) Zidovudine; 
(xlii) Cyclosporine."; 
(i) after serial No. 95 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:— 
"96. Tea seed."; 
(20) in Schedule IV, in Part A,— 
(a) in the entry in column (2) against serial No. 2 in 
column (1), the words ", air-conditioning plant, and 
spare parts, accessories and components thereof" shall 
be omitted; 
(b) in the entry in column (2) against serial No. 18 in 
column (1), for the words "components thereof.", the 
words "components thereof except those specified 
elsewhere in this Schedule or in any other Schedule." 
shall be substituted; 
(c) in the entry in column (2) against serial No. 20 in 
column (1), for the words "Cured and frozen meat,", the 
word "Meat," shall be substituted; 
(d) in the entry in column (2) against serial No. 21A in 
column (1), for the words "Disposable hypodermic 
syringe, disposable hypodermic needle, disposable 
perfusion set,", the words "Hypodermic syringe, 
hypodermic needle, perfusion set," shall be substituted; 
(e) in the entry in column (2) against serial No. 33 in 
column (1), the words "and spare parts, accessories and 
components thereof' shall be omitted; 
37 
The West Bengal Finance Act, 2000. 
[West Ben. Act 
(Section 9.) 
(f) in the entry in column (2) against serial No. 72 in 
column (1), the words ", and spare parts, accessories and 
components thereof' shall be omitted; 
(g) in the entry in column (2) against serial No. 86 in 
column (1), for the words "in hank", the words "in hank 
and cotton hosiery yam" shall be substituted; 
(h) for the entry in column (2) against serial No. 100 in 
column (1), the following entry shall be substituted, and 
shall be deemed to have been substituted, with effect 
from the 1st day of April, 1999:— 
"Industrial transformer including power and 
distribution transformer and booster transformer."; 
(i) in the entry in column (2) against serial No. 114 in 
column (1), after the words "mill board", the words 
", synthetic fibre board" shall be inserted; 
(j) for the entry in column (2) against serial No. 119 in 
column (1), the following entry shall be substituted:— 
"Industrial leather gloves."; 
(k) for the entries in column (2) against serial No. 122 in 
column (1), the following entry shall be substituted:— 
"Sheet made of plastic or any other synthetic 
substance."; 
(I) in the entry in column (2) against serial No. 123 in 
column (1), for the words "including casing.", the 
words "including casing but excluding those specified 
elsewhere in this Schedule or in any other Schedule." 
shall be substituted; 
(m) the entries in column (2) against serial No. 125 in 
column (1) shall be omitted; 
(n) for the entry in column (2) against serial No. 126 in 
column (1), the following entry shall be substituted:— 
"Floor and wall tiles of all varieties except those 
specified elsewhere in this Schedule or in any other 
Schedule."; 
(o) for the entry in column (2) against serial No. 133 in 
column (1), the following entry shall be substituted:— 
"Silk cloth other than artificial silk, manufactured 
or made in India."; 
38 
The West Bengal Finance Act, 2000. 
III of 2000.] 
(Section 9.) 
(p) in the entry in column (2) against serial No. 136 in 
coluinn (1), the words, letters and brackets ", constant 
voltage transformer (C.V.T.)" shall be omitted; 
(q) in the entries in column (2) against serial No. 138 in 
column 

Excerpt shown. Open the full act in Lexace.

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