The West Bengal Finance Act, 2001

GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act XVI of 2001' 
THE WEST BENGAL FINANCE ACT, 2001. 
[Passed by the West Bengal Legislature. ] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 31st July, 2001.] 
An Act to amend the Indian Stamp Act, 1899, in its application to West 
Bengal, the Bengal Amusements Tax Act, 1922, 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 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 Luxury Tax Act, 
1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Sales Tax 
(Settlement of Dispute) Act, 1999. 
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its 
application to West Bengal, the Bengal Amusements Tax Act, 1922, 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 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 Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and 
the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, for the 
purposes and in the manner hereinafter appearing; 
It is hereby enacted in the Fifty-second Year of the Republic of India, 
by the Legislature of West Bengal, as follows:- 
'For proceedings of the West Bengal Legislative Assembly, see the proceedings of the meeting of that Assembly held on the 30th July, 2001. 
2 of 1899. 
Ben. Act V 
of 1922. 
Ben. Act X 
of 1935. 
Ben. Act IV 
of 1944. 
West Ben. 
Act XX] of 
1972. 
West Ben. 
Act VII of 
1973. 
West Ben. 
Act VI of 
1979. 
West Ben. 
Act XV of 
1994. 
West Ben. 
Act XLIX of 
1994. 
West Ben. 
Act IV of 
1999. 
165 
The West Bengal Finance Act. 2001. 
[West Ben. Act 
(Sections 1-3.) 
Short title 
and 
commence-
ment. 
Application 
and 
amendment 
of Act 2 of 
1899. 
Amendment 
of Ben. Act 
V of 1922. 
1. (1) This Act may be called the West Bengal Finance Act, 2001. 
(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 on 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, in article 40, for the entry in 
the second column, against item (b) in the first column, the following entry 
shall be substituted:— 
"Rupees ten for every Rs. 500 or part thereof, for the amount 
secured by such deed, subject to the maximum of Rs. 1,00,000.". 
3. In the Bengal Amusements Tax Act, 1922,— 
(1) in section 2, after clause (3a), the following clause shall be 
inserted, and shall be deemed to have been inserted, with 
effect from the 31st day of January, 1996:— 
`(3b) "The Commissioner of Entertainments Tax" means 
the Commissioner of Agricultural Income-tax, West 
Bengal, appointed by the State Government under 
sub-section (2) of section 21 of theBengal Agricultural 
Income-tax Act, 1944.'; 
(2) in section 3,— 
(a) in sub-section (3a),— 
(i) for the words "seventy per centunt of such value:", 
the words "sixty-five per centuin of such value:" 
shall be substituted; 
(ii) in the second proviso, for the words "or Nepali", 
the words ", Nepali or Santhali" shall be substituted; 
(b) for sub-section (3c), the following sub-section shall be 
substituted:— 
"(3c) Notwithstanding anything contained in sub-
section (3a), the entertainments tax shall not be charged, 
levied or paid on such part of the value of each ticket for 
admission to any cinematograph exhibition as represents 
service charge realised separately from any person in 
respect of his admission to such cinematograph exhibition 
and such service charge shall be at a rate- 
Ben. Act IV 
of 1944. 
166 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 3.) 
(i) not exceeding rupees two in the case of a fan-
cooled cinema hall, 
(ii) not exceeding rupees two and fifty paise in the case 
of a blowercooled cinema hall, and 
(iii) not exceeding rupees three in the case of an air-
conditioned cinema hall, 
for the purpose of incurring expenditure towards 
electricity, repair, maintenance, and for the benefit of the 
employees, of such cinema hall and the service charge so 
realised shall be utilised in such manner as may be 
prescribed."; 
(c) in sub-section (3d),— 
(i) for the words, figure, letter and brackets 
"Notwithstanding anything contained in sub-
section (3c), no claim", the words, figure, letter and 
brackets "No claim under sub-section (3c)" shall 
be substituted; 
(ii) for the words ", for maintenance of such cinema 
hall or for providing air-conditioning facilities 
therein.", the words, letter, figure and brackets ", 
for the purposes referred to in sub-section (3c)." 
shall be substituted; 
(3) in section 11,— 
(a) in sub-section (1), after the words "The Collector", the 
words ", the Commissioner of Entertainments Tax" shall 
be inserted; 
(b) in sub-section (2), after the words "The Collector", the 
words ", the Commissioner of Entertainments Tax" shall 
be inserted; 
(c) in sub-section (3), after the words "the Collector", the 
words ", the Commissioner of Entertainments Tax" shall 
be inserted; 
(d) sub-section (4) shall be renumbered as clause (a) of that 
sub-section and in clause (a), as so renumbered,— 
(i) after the words "the Collector", the words ", the 
Commissioner of Entertainments Tax" shall be 
inserted; 
(ii) after clause (a), the following clauses shall be 
inserted:- 
167 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 3.) 
"(b) The Collector or the Commissioner of 
Entertainments Tax may forward to the Bureau of 
Investigation constituted under section 7 of the 
West Bengal Sales Tax Act, 1994, any case of 
alleged or suspected evasion of entertainments tax 
or show tax as well as malpractices connected 
therewith for investigation and enquiry and the said 
Bureau of Investigation shall send a report in respect 
thereof to the Collector or the Commissioner of 
Entertainments Tax, as the case may be. 
(c) The Bureau of Investigation may, for the 
purpose of carrying out any investigation or making 
any enquiry referred to in clause (b), exercise all the 
powers under the section exercisable by different 
authorities referred to in this section."; 
(e) in sub-section (5), after the words "The Collector", the 
words ", the Commissioner of Entertainments Tax" shall 
be inserted; 
(4) in section 11A,— 
(a) in sub-section (2), after the words "the Collector", the 
words ", the Commissioner of Entertainments Tax" shall 
be inserted; 
(b) sub-section (3) shall be renumbered as clause (a) of that 
sub-section and— 
in clause (a), as so renumbered, for the words "Such 
authority as the State Government may specify in 
this behalf", the words "The Collector or the 
Commissioner of Entertainments Tax, as the case 
may be," shall be substituted; 
(ii) after clause (a), the following clause shall be 
inserted:— 
"(b) On payment of the sum compounded under 
clause (a) no prosecution for any offence punishable 
under this Chapter, or the rules made thereunder, 
shall be instituted or proceeded with in respect of 
the same fact for which composition of such offence 
has been made under that clause."; 
(5) in section 11B, for the words "of the State Government", the 
words "of the Collector, or the Commissioner of 
Entertainments Tax, as the case may be," shall be substituted. 
(i) 
West Ben. 
Act XL1X of 
1994. 
168 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Sections 4-7.) 
4. In the Bengal Electricity Duty Act, 1935,— 
(1) after section 3A, the following section shall be inserted:— 
"Review of order. 	 3B. Subject to such rules as may be 
prescribed, any assessment made or order passed under this 
Act or the rules made thereunder by any authority prescribed, 
may be reviewed by the said authority upon application or on 
his own motion, and, the West Bengal Commercial Taxes 
Appellate and Revisional Board referred to in section 7D 
may, in the like manner and for reasons to be recorded in 
writing, review any order passed by it."; 
(2) after section 7C, the following section shall be inserted:— 
"Revision of order. 	 7CC. Such authority as may be 
prescribed, may, on his own motion or upon application, 
revise any assessment made or order passed under the Act or 
the rules made thereunder on such conditions, and in such 
manner, as may be prescribed.". 
5. In the Bengal Agricultural Income-tax Act, 1944, in the Schedule, 
for paragraph B, the following paragraph shall be substituted:— 
"B. In the case of every domestic company, firm or other 
association of persons— 
Rate of tax 
on the whole of the total 
agricultural income. 	 45 paise in the rupee.". 
Amendment 
of Ben. Act 
X of 1935. 
Amendment 
of Ben. Act 
IV of 1944. 
West Ben. 
Act XIII of 
1979. 
6. In the West Bengal Entertainments and Luxuries (Hotels and Amendment 
Restaurants) Tax Act, 1972, in section 4, after the first proviso, the of West Ben. 
Act XXI of 
following proviso shall be added at the end:— 	 1972. 
"Provided further that no luxury tax shall be charged, levied and 
paid under clause (b) in respect of hotel situated outside the 
Calcutta Metropolitan Planning Area as described in the First 
Schedule to the West Bengal Town and Country (Planning and 
Development) Act, 1979.". 
7. In the West Bengal Duty on Inter-State River Valley Authority 
Electricity Act, 1973,— 
(1) in section 2, to clause (b1), the following Explanation shall be 
added, and shall be deemed to have been added, on the 1st day 
of April, 1993:- 
Amendment 
of West Ben. 
Act VII of 
1973. 
169 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
Amendment 
of West Ben. 
Act VI of 
1979. 
(Section 8.) 
'Explanation.—"Some other charge" shall include demand 
charge and power factor surcharge.'; 
(2) in the First Schedule, in Part A, in Section V, for the 
Explanation I, the following Explanation shal I be substituted, 
and shall be deemed to have been substituted, on the 1st day 
of April, 1993:— 
"Explanation L—In this Part, 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 
furnances, 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, 
notwithstanding anything contained in Part B of the Schedule, 
the duly 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 B of this Schedule.". 
8. In the West Bengal State Tax on Professions, Trades, Callings and 
Employments Act, 1979,— 
(1) in section 2, for clause (a), the following clauses shall be 
substituted:— 
`(a) "Bureau" means the Bureau of Investigation referred to 
in section 7 of the West Bengal Sales Tax Act, 1994; 
(aa) "Commissioner" means the Commissioner of 
Profession Tax appointed under section 12;'; 
(2) in section 7,— 
(a) in sub-section (4a), for the first proviso, the following 
proviso shall be substituted:— 
"Provided that any assessment in respect of any 
of the years or parts of years ending on or before the 
31st day of March, 2000, shall, notwithstanding the 
provisions of this sub-section, be made on or before the 
31st day of March, 2006;"; 
West Ben. 
Act XLIX of 
1994. 
170 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 8.) 
(b) in sub-section (6),— 
(i) after the words, figure and brackets "in sub-section 
(2)", the words, figures, letter and brackets "of this 
section or sub-section (1) of section 7A" shall be 
inserted; 
(ii) in clause (a), the words, figures and letters "by the 
1st day of March, 1998" shall be omitted; 
(iii) in clause (b), the words, figures and brackets 
"before the coming into force of the West Bengal 
Taxation Laws (Amendment) Act, 1997" shall be 
omitted; 
(iv) for the words, figures and letters "the 31st day of 
March, 1996", the words, figures and letters "the 
31st day of March, 2000" shall be substituted; 
(v) for the words, figures and letters "the 31st day of 
March, 1998", the words, figures and letters "the 
31st day of December, 2001" shall be substituted; 
(c) in sub-section (6A), for the words, figures and letters 
"by the 30th day of September, 1998", the words, 
figures and letters "by the 30th day of June, 2002" shall 
be substituted; 
(d) in sub-section (8), for the words, figures and letters "the 
31st day of March, 1999", the words, figures and letters 
"the 31st day of December, 2002" shall be substituted; 
(3) in section 9A,— 
(a) in sub-section (1),— 
(i) for the words, figures and letters "from the 1st day 
of April, 1991 and ending on the 31st day of 
August, 1992", the words, figures and letters "from 
the 1st day of July, 2001 and ending on the 31st day 
of December, 2001" shall be substituted; 
(ii) for the words, figures and letters "the 30th day of 
September, 1992", the words, figures and letters 
"the 31st day of January, 2002" shall be substituted; 
171 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 8.) 
(b) in sub-section (2),— 
(i) for the words, figures and letters "from the 1st day 
of April, 1991 and ending on the 31st day of 
August, 1992", the words, figures and letters "from 
the 1st day ofJuly, 2001 and ending on the 31st day 
of December, 2001" shall be substituted; 
(ii) for the words, figures and letters "the 30th day of 
September, 1992", the words, figures and letters 
"the 31st day of January, 2002" shall be substituted; 
(4) after section 12, the following section shall be inserted:— 
"Bureau. 	 12A. (1) Notwithstanding anything 
contained elsewhere in this Act, the Bureau may, on 
information or on its own motion, or on direction given by the 
State Government or the Commissioner, carry out 
investigation or make enquiry into any case of alleged or 
suspected evasion of tax under this Act and, into any 
malpractices connected therewith. 
(2) The Bureau may, for the purpose of carrying out any 
investigation or making any enquiry referred to in sub-
section (1), exercise all the powers referred to in section 17. 
(3) After a case of alleged or suspected evasion of tax has 
been investigated or enquired into, the Bureau shall send a 
report thereon to the Commissioner for such action as may be 
deemed necessary for the levy, collection, assessment and 
recovery of tax. 
(4) On receipt of a report, from the Bureau, the 
Commissioner may required the Bureau to transfer to him 
any accounts, registers or documents seized by the Bureau 
and such accounts, registers or documents shall be retained 
by him for further period, if necessary, subject to the provisions 
of sub-section (4) of section 17. 
(5) The Commissioner shall assign such functions of the 
Bureau to such officers of the Bureau as he may deem fit, and 
any person appointed under sub-section (2) of section 12 to 
assist the Commissioner shall, when appointed in the Bureau, 
be competent to exercise all the powers which are exercisable 
by such person under this Act and the rules made thereunder. 
(6) The officers appointed in the Bureau shall have 
jurisdiction over the whole of West Bengal."; 
172 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 8.) 
(5) for section 15, the following section shall be substituted:— 
"Accounts. 	 15. (1) Every employer or person shall 
keep and maintain a true and up-to-date accounts and 
documents pertaining to his business, profession, trade or 
calling along with a true and up-to-date records relating to 
disbursement of salaries and wages in respect of his employees 
or workers and in addition to such accounts, documents and 
records, he shall maintian and keep such registers or accounts 
in such form as may be prescribed. 
(2) Every employer or person referred to in sub-section 
(1) shall keep at his place of work all accounts, registers and 
documents which may be required by the Commissioner or 
an Additional Commissioner or any person appointed under 
sub-section (2) of section 12 to assist the Commissioner for 
the purpose of inspection under sub-section (2) of section 17, 
and shall not keep or remove elsewhere such accounts, 
registers and documents except in accordance with the 
requirements of law or except for any other purpose for which 
just cause is shown to the Commissioner or Additional 
Commissioner or the person appointed under sub-section (2) 
of section 12 to assist the Commissioner. 
(3) Where an employer orperson wilfully fails to maintain 
the books of accounts or other registers or documents as 
referred to under sub-section (1), or wilfully fails to comply 
with the requirements of sub-section (2), the Commissioner 
may, after giving him an opportunity of being heard, impose 
upon him a penalty not exceeding rupees one hundred for 
each day of such failure."; 
(6) in section 16, in sub-section (1), for the words "in writing", 
the words "in the prescribed form" shall be substituted; 
(7) in section 17, in sub-section (1), after the words "to produce", 
the words "and explain" shall be inserted; 
(8) in section 18, for the proviso, the following proviso shall be 
substituted:— 
"Provided that such excess amount shall first be adjusted 
towards the recovery of any amount due from an employer 
under the Act or from a person to whom a certificate of 
enrolment has been issued, and thereafter the balance amount, 
if any, shall be refunded."; 
173 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 8.) 
(9) in section 19,— 
(a) in sub-section (1),— 
(i) after clause (a), the following clause shall be 
inserted:— 
"(aa) fails to comply with any requirement under 
sub-section (1), or sub-section (2), of 
section 6, or "; 
(ii) after clause (b), the following clause shall be 
inserted:— 
"(bb) fails to comply with any requirement under 
sub-section (1), or sub-section (2), of 
section 8, or "; 
(iii) in the proviso, for the words, figures and letters 
"the 30th day of September, 1992", the words, 
figures and letters "the 31st day of January, 2002" 
shall be substituted; 
(b) after sub-section (6), the following sub-section shall be 
inserted:— 
"(7) No prosecution for any offence enumerated 
hereinbefore in this section shall be instituted in respect 
of the same facts for which a penalty has been imposed 
under this Act and no such penalty shall be imposed 
where a prosecution is instituted under this section."; 
(10) after section 24, the following section shall be inserted:—
"Clearance certificate. 24A. (1) Notwithstanding anything 
contained in any other law for the time being in force,— 
(a) no Government, local authority, educational institution, 
corporation or body corporate established by or under a 
Central or State Act shall place order with, or make 
purchases of any goods from, any person or make any 
payment to such person for such purchases, or 
(b) no Government, local authority, educational institution, 
corporation or body corporate established by or under a 
Central or State Act, or company incorporated under 
the Companies Act, 1956, or co-operative society 
registered or deemed to be registered under the West 
Bengal Co-operative Societies Act, 1983, shall enter -
into any contract with any person for execution by him 
of such contract and shall make payment to such person 
for execution of such contract, or - 	 _ 
I of 1956. 
West Ben. 
Act XLV of 
1983. 
174 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 8.) 
(c) no Government, local authority, educational institution, 
corporation or body corporate established by or under a 
Central or State Act, shall renew any licence issued by 
them to any person, 
unless the Commissioner certifies in the prescribed manner 
that such person— 
(i) has no liability to pay tax or has not defaulted in 
furnishing any return or returns together with the 
receipted chat Ian or challans showing payment of all tax 
payable under this Act, or 
(ii) has not defaulted in making payment of tax otherwise 
payable by, or due from, him under this Act, or 
(iii) has made satisfactory provision for securing the payment 
of tax by furnishing bank guarantee in favour of the 
Commissioner or otherwise, 
as the case may be. 
(2) The application for the certificate required under 
sub-section (1) shall be made by the person referred to in that 
sub-section to the Commissioner and shall be in such form 
and shall contain such particulars as may be prescribed."; 
(11) in the Schedule,— 
(a) against serial No. 1 in column (1), for item (x) and the 
entry relating thereto in column (2) and in column (3), 
the following items and entries relating thereto in 
column (2) and in column (3) shall be substituted:—
"(x) Rs. 15,001 or more, but 
less than Rs. 25,001 	 . . Rs. 130 per month, 
(xi) Rs. 25,001 or more, but 
less than Rs. 40,001 	 .. Rs. 150 per month, 
(xii) Rs. 40,001 and above .. Rs. 200 per month."; 
(b) against serial No. 2 in column (1), for the sub-item (x) 
and the entry relating thereto in column (2) and in 
column (3), the following sub-items and entries relating 
thereto in column (2) and in column (3) shall be 
substituted:— 
"(x) Rs. 1,80,001 or more, but 
less than Rs. 3,00,001 . . Rs. 1560 per annum, 
(xi) Rs. 3,00,001 or more, but 
less than Rs. 4,80,001 .. Rs. 1800 per annum. 
(xii) Rs. 4,80,001 and above.. Rs. 2400 per annum."; 
175 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 8.) 
(c) against serial No. 3 in column (1), for item (x) and the 
entry relating thereto in column (2) and in column (3), 
the following items and entries relating thereto in 
column (2) and in coumn (3) shall be substituted:— 
"(x) Rs. 1,80,001 or more, but 
less than Rs. 3,00,001 .. Rs. 1560 per annum, 
(xi) Rs. 3,00,001 or more, but 
less than Rs. 4,80,001 . . Rs. 1800 per annum, 
(xii) Rs. 4,80,001 and above.. Rs. 2400 perannum."; 
(d) against serial No. 9 in column (1), for the entries in sub-
item (i) of item (a) in column (2), and the entries relating 
thereto in column (3), the following entries in sub-
item (i) of item (a) in column (2) and the entries relating 
thereto in column (3) shall be substituted:— 
'(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 
(C) above Rs. 7.5 lakhs 
but not exceeding.  
Rs. 25 lakhs 
(D) above Rs. 25 lakhs 
but not exceeding 
Rs. 50 lakhs 
(E) above Rs. 50 lakhs 
but not exceeding 
Rs. 2 crore 
(F) above Rs. 2 crore 
Rs. 300 per annum, 
Rs. 600 per annum, 
Rs. 1200 per annum, 
Rs. 2000 per annum, 
Rs. 2500 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;'. 
176 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 9.) 
9. In the West Bengal Luxury Tax Act, 1994, in the Schedule,— 	 Amendment 
of West Ben. 
(1) in the entry relating to serial No. 9, after the words "Trousers Act XV of 
and Jeans", the words "Manufactured or made in India" shall 1994.  
be inserted; 
(2) in the entey relating to serial No. 10, after the words "Shirts 
and T-shirts", the words "manufactured or made in India" 
shall be inserted; 
(3) in the entry relating to serial No. 11, after the words "Coat, 
Jacket, Blazer and Suit", the words "manufactured or made 
in India" shall be inserted; 
(4) in the entry relating to serial No. 12 after the word "Watches", 
the words "manufactured or made in India" shall be inserted; 
(5) in the entry relating to serial No. 15, after the words "Electric 
switches on plates of any type", the words "manufactured or 
made in India" shall be inserted; 
(6) in the entry relating to serial No. 19, after the words "Home 
theratre equipment", the words "manufactured or made in 
India" shall be inserted; 
(7) in the entry relating to serial No. 20, after the words "Music 
system", the words "manufactured or made in India" shall be 
inserted; 
(8) in the entry relating to serial No. 21, after the words "Video 
camera", the words "manufactured or made in India" shall be 
inserted; 
(9) after serial No. 21 and theentry relating thereto, the following 
serial Nos. and entries relating thereto shall be added:— 
"22. Silk yarn not manufactured or made in India. 
23. Foreign liquor not manufactured or made in India. 
24. Toys not manufactured or made in India. 
25. Electrical and electronic goods, not manufactured or 
made in India, 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) rice cooker; 
(v) deep fat frier; 
(vi) inframatic; 
(vii) water heater including immersion heater; 
177 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 10.) 
(viii) electric kettle; 
(ix) electric knife; 
(x) cooking range; 
(xi) dish washer; 
(xii) electric iron; 
(xiii) electric hair-drier; 
(xiv) electric hair remover; 
(xv) refrigerator; 
(xvi) television set; 
(xvii) air conditioner and air cooler; 
(xviii) video game, electronic game and electronic 
game kit; 
(xix) video compact disc; 
(xx) video camera; and 
(xxi) electronic music system including components 
and parts thereof. 
26. Cosmetics not manufactured or made in India. 
27. Umbrella not manufactured or made in India. 
28. Tea not manufactured or made in India. 
29. Glassware and crockery not manufactured or made in 
India. 
30. Soap not manufactured or made in India. 
31. Chocolate and confectionery not manufactured or made 
in India. 
32. Readymade garments not manufactured or made in 
India. 
33. Motorcycle not manufactured or made in India. 
34. Motor vehicle not manufactured or made in India.". 
Amendment 
of West Ben. 
Act XLIX of 
1994. 
10. In the West Bengal Sales Tax Act, 1994,— 
(1) in section 2,— 
(a) in clause (6), in sub-clause (c), the words and figures "or 
Schedule IV" shall be omitted; 
(b) in clause (17), the words "and includes blending of tea" 
shall be omitted; 
(2) in section 13, in sub-section (1), clause (b) shall be omitted; 
178 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 10.) 
(3) in section 14,— 
(a) in sub-section (1), for the words "other than", the word 
"including" shall be substituted; 
(b) in sub-section (2), for the words, letters and brackets 
"clause (a), clause (b),", the words, letters and brackets 
"clause (b), clause (c)," shall be substituted; 
(4) in section 17, in sub-section (2),— 
(a) in clause (b),— 
(i) for sub-clause (i), the following sub-clause shall be 
substituted:— 
"(i) four per centwn of such part of his taxable 
turnover of sales as represents sales to a 
registered dealer of goods, other than goods 
specified in Part B of Schedule IV, of the 
class or classes specified in the certificate of 
registration of such dealer, as being intended 
for use by him directly in the manufacture in 
West Bengal of goods other than taxable 
goods, or newspapers for sales, other then 
the sale referred to in section 15, by him in 
West Bengal, and of containers and other 
materials for the packing of goods of the 
class or classes so specified;"; 
(ii) in sub-clause (ii),— 
(A) the words, figure and brackets "other than 
manufactured by way of blending in West 
Bengal of tea referred to in sub-clause (i)," 
shall be omitted; 
(B) for the words "by him in West Bengal,", the 
words "by him," shall be substituted: 
(b) in clause (c), for the words and figures "in section 15, by 
him in West Bengal;", the words and figures "in 
section 15, by him;" shall be substituted; 
(c) after clause (c), the following clause shall be inserted:—
"(ca) fourper centunz of such part of his taxable turnover 
of sales as represents sales to a registered dealer 
of containers and other materials for the packing 
of goods which are intended for use by him in the 
packing in West Bengal of goods, other than 
taxable goods or newspapers, manufactured by 
him in West Bengal, for sale, other than the sales 
referred to in section 15, by him in West Bengal;"; 
179 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 10.) 
(d) in clause (e), after the words "for the time being in 
force,", the words and brackets "or the West Bengal 
Rural Energy Development Corporation Limited (A 
Government of West Bengal Undertaking)" shall be 
inserted; 
(e) after clause (f), the following clause shall be inserted:—
"(fa) fourpercentum of such part of his taxable turnover 
of sales as represents sales of goods, other than 
goods specified in Part B of Schedule IV, to the 
Bharat Sanchar Nigam Limited: 
Provided that the provisions of this clause 
shall apply subject to such conditions and 
restrictions as may be prescribed;"; 
(f) in the second proviso, for the words, figure, letters and 
brackets ", except such sales referred to in sub-clause (i) 
of clause (b) as may be prescribed, the provisions of 
clause (b), clause (c),", the words, letters and brackets 
"the provisions of clause (b), clause (c), clause (ca)," 
shall be substituted; 
(5) in section 18, in sub-section (1),— 
(a) after the words "fix the rate of tax", the words "with 
prospective or retrospective effect," shall be inserted, 
and shall be deemed to have been inserted, on the 1st day 
of May, 1995; 
(b) the following proviso shall be added at the end:—
"Provided that the rate of tax not exceeding seventy-
fiveper cent= of the taxable turnover of sales of lottery 
tickets as specified in Schedule IV may be fixed."; 
(6) in section 20,— 
(a) in sub-section (2), clause (b) shall be omitted; 
(b) in sub-section (3), clause (d) shall be omitted; 
(7) after section 22B, the following section shall be inserted:— 
Set-off of tax 	 22C. (1) There shall be a set-off of an "  
paid on purchase amount equal to fifty per centum of the 
of raw jute. 	 amount of tax paid by an occupier of a jute- 
mill, registered under this Act, on his turnover of purchase of 
raw jute used by him directly in the manufacture in West 
Bengal of goods as may be prescribed, against the amount of 
tax payable by him under this Act on sales in West Bengal of 
goods so manufactured. 
180 
The West Bengal Finance Act. 2001. 
XVI of 2001.] 
(Section 10.) 
(2) A registered dealer who intends to claim a set-off of 
the amount of tax under sub-section (1) shall, for the purpose 
of determining the amount of tax to be set-off, maintain 
accounts, records or evidence in respect of the price and 
quantity of the raw jute purchased by him in West Bengal for 
use by him directly in the manufacture in West Bengal of 
goods referred to in sub-section (1). 
(3) No registered dealer, who enjoys tax holiday under 
section 39, or enjoys deferment of payment of tax under 
section 40, section 42, or section 43, or enjoys remission of 
tax under section 41, or section 42, or section 43, shall be 
entitled to claim any set-off under sub-section (1). 
(4) The claim for set-off of the amount of tax referred to 
in sub-section (1) shall not exceed the amount of tax payable 
by a registered dealer in*respect of his sale in West Bengal of 
the goods referred to in that sub-section, manufactured by 
him in West Bengal."; 
(8) in section 25, in sub-section (1), after the words "by like 
notification,", the words "with prospective or retrospective 
effect," shall be inserted, and shall be deemed to have been 
inserted, with effect from the 1st day of May, 1995; 
(9) in section 26, in sub-section (12),— 
(a) for the words "in default of payment of which", the 
words ", or furnishes the return referred to in that sub-
section, for default of which," shall be substituted; 
(b) after the words "such tax, penalty and interest", the 
words ", or together with a copy of the receipt evidencing 
furnishing of such return, as the case may be," shall be 
inserted; and 
(c) after the words "as may be allowed, the prescribed 
authority", the words ", if necessary, upon verification, 
of the documents furnished with such application," shall 
be inserted; 
(10) in section 30, in sub-section (5),— 
(a) for the words, figures and brackets "a certificate of 
deduction referred to in sub-section (3) of section 38", 
the words, figures and brackets "a copy of the certificate 
of deduction referred to in sub-section (3) of section 38, 
duly certified by such dealer," shall be substituted; and 
181 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 10.) 
(b) in the proviso, for the words "such authority such 
certificate", the words "such authority the copy of such 
certificate" shall be substituted; 
(11) in section 39, after sub-section (2), the following sub-section 
shall be inserted and shall be deemed to have been inserted, 
with effect from the 1st day of September, 1999:— 
"(3) Notwithstanding the provisions contained in sub-
section (1) or the rules made thereunder, a dealer who has 
been enjoying, or has been entitled to enjoy, the benefit of 
exemption from payment of tax under that sub-section in 
respect of sale of goods manufactured by him in his newly set 
up small-scale industrial unit shall cease to be eligible for the 
benefit of exemption under that sub-section in respect of all 
sates of goods so manufactured by him, on franchise or 
otherwise, using the trpde mark or brand name or logo of any 
product of any other industrial unit, or commercial 
organisation, situated within or outside West Bengal."; 
(12) after section 39, the following section shall be inserted:— 
"Validation. 	 39A. Notwithstanding anything contained 
in any judgment, decree or order of any Court, Tribunal or 
other authority, all proceedings, acts or things taken or done 
on the basis of the provisions contained in clause (v) of the 
Explanation I to rule 98 of the rules made under sub-section 
(1) of section 39 in respect of dealers enjoying, or entitled to 
enjoy, the benefit of exemption from payment of tax under 
that sub-section shall, for all purposes, be deemed to be and 
to have always been taken or done validly and effectively as 
if the provisions of sub-section (3) of that section had been in 
force at the material time when such proceedings, acts or 
things were taken or done."; 
(13) in the first proviso to section 43A,— 
(a) in clause (i), the words and figures "and start production 
for the first time on or before the thirtieth day of June, 
2000" shall be omitted, and shall be deemed to have been 
omitted, with effect from the 1st day of January, 2000; 
(b) in clause (ii), after the words "the Directorate of 
Industries, Government of West Bengal", the words "or 
with the Directorate of Cottage and Small Scale Industries, 
Government of West Bengal" shall be inserted, and shall 
be deemed to have been inserted, with effect from the 1st 
day of January, 2000; 
182 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 10.) 
(14) in section 44, for the words and figures "in section 40, 
section 41, section 42 or section 43", in the two places where 
they occur, the words and figures "in section 40, section 41, 
section 42, section 43 or section 43A" shall be substituted, 
and shall be deemed to have been substituted, with effect 
from the 1st day of January, 2000; 
(15) in section 45A,— 
(a) in sub-section (1), for the words "seven lakh rupees", the 
words "fifty lakh rupees" shall be substituted; 
(b) in sub-section (2), for the words "seven lakh rupees", the 
words "fifty lakh rupees" shall be substituted; 
(16) in section 70, in sub-section (2), the following provisos shall 
be added at the end:— 
"Provided that such authority may, at the option, in 
writing, of the person from whom the seizure of goods is 
made under this sub-section, give custody of such seized 
goods to such person on the express condition that he shall 
keep such seized goods in the warehouse, or at any other 
place, referred to in clause (b) of section 69, where the seizure 
has been made, and that he shall not dispose of such seized 
goods in any manner before the proceedings, if any, initiated 
in respect of such seized goods under section 71 is concluded: 
Provided further that the authority referred to in this sub-
section may take physical possession of such seized goods 
from the custody of such person even before the conclusion 
of the proceedings under section 71 where such person 
communicates, in writing, to such authority his difficulty in 
keeping such seized goods in his custody after the expiry of 
thirty days from the date of giving of custody of such goods 
to him."; 
(17) after section 71A, the following section shall be i nserted:— 
"Penalty for 	 71B. (1) Where the goods are, or have contravention of 
the provisions of been, transported by a person, dealer or casual 
section 68 when trader in contravention of restrictions or goods transported 
are not available. conditions prescribed under section 68 and 
such goods are not available for seizure under sub-section (1) 
of section 70, the Commissioner, or the Additional 
Commissioner, shall, after giving such person, dealer or 
casual trader a reasonable opportunity of being heard, impose 
a penalty of a sum not exceeding twenty-five per cent unn of 
the value of such goods. 
183 
The West Bengal Finance Act, 2001. 
[West Ben. Act 
(Section 10.) 
(2) The procedure for imposition of penalty as prescribed 
under section 71A shall apply ntutatis nzutandis in the 
matter of imposition of penalty under this section."; 
(18) in section 72,— 
(a) in sub-section (6), the words, figure and brackets "after 
the search of the vehicle made under sub-section (5)," 
shall be omitted; 
(b) in sub-section (8), the following proviso shall be added 
at the end:— 
"Provided that where the goods are not available for 
detention and the penalty imposed under sub-section (6) 
is not paid, realisation of such penalty shall be made 
under section 52."; 
(19) in Schedule I,— 
(a) in the entry in column (2) against serial No. 8 in 
column (1), after the word "plants", the words "and spare 
parts thereof' shall be inserted; 
(b) after serial No. 13 in column (1) and the entry relating 
thereto in column (2), the following serial No. in 
column (1) and the entry relating thereto in column (2) 
shall be inserted:— 
"13A. Aquatic feed."; 
(c) against serial No. 14 in column (1) for the entries in 
column (2) and in column (3), the following entries in 
column (2) and in column (3) shall be substituted:— 
"(a) (i) Cereals and pulses (a) Except when sold in 
including broken 	 sealed containers 
particles thereof, 	 including polythene 
but excluding rice 	 packets. 
and wheat, 
(ii) Husk and bran of all 
cereals and pulses, 
when sold during the period from 1.5.1995 to 31.3.1999, 
(b) (i) Cereals and pulses (b) Except when sold in 
including broken 	 sealed containers 
particles thereof, 	 including polythene 
but excluding rice, 	 packets. 
wheat and broken 
particles of rice and 
wheat, 
184 
The West Bengal Finance Act, 2001. 
(VI of 2001.) 
(Section 10.) 
(ii) Husk and bran of all 
cereals and pulses, 
when sold during the period from 1.4.1999 to 31.3.2000, 
(c) (i) Cereals and pulses (c) Except when sold in 
including broken 	 sealed containers 
particles thereof, 	 including ploythene 
but excluding rice, 	 packets."; 
wheat and broken 
particles of rice and 
wheat, 
(ii) Husk and bran of all 
cereals and pulses 
except rice bran, 
when sold on or after 1.4.2000. 
(d) against serial No. 19 in column (1), for the entries in 
column (2), the following entries shall be substituted, 
and shall be deemed to have been substituted, with effect 
from the 1st day of January, 2000:— 
• "Tani, pachwai and bhang."; 
(e) the entry in column (2) against serial No. 21 in 
column (1) shall be omitted; 
(f) in the entries in column (2) against serial No. 26 in 
column (1), for item (iv), the following items shall be 
substituted:— 
"(iv) Angioplasty balloons including Cutting balloons, 
Atherectomy devices, Rotablators; 
(v) Intracoronary and vascular stents; 
(vi) Percutaneous Transluminal Coronary Angioplasty 
(PTCA) accessories; 
(vii) Pacemaker lead and introducer."; 
(g) after serial No. 34 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:— 
"34A. Dried fish, commonly known as shuntki 
maachh."; 
(h) against serial No. 41 in column (1), for the entry in 
column (2), the following entries shall be substituted:—
"Gur and jaggery, other than those specified 
elsewhere in this Schedule or in any other Schedule."; 
185 
The West Bengal Finance Act, 2001. 
[West Ben. Ac 
(Section 10.) 
(i) after serial No. 44 in column (1) and the entries relating 
thereto in column (2) and in column (3), the following 
serial No. in column (1) and entries relating thereto in 
column (2) and in column (3) shall be inserted:— 
"44A. (i) Products like pit 	 Except when sold by 
loom, frame loom, 	 a dealer who does not 
paddle driven semi- manufacture such 
automatic loom, 	 goods in his Khadi 
warping drum and 	 production unit 
bobbin, used in 	 approved or certified 
production of 	 by the Khadi and 
Khaddar or Khadi 	 Village Industries 
as defined in the 	 Commission."; 	 West Ben. 
West Bengal Khadi 
	 Act XIV of 
1959. 
and Village Industries 
Board Act, 1959; 
(ii) Bindi; 
(iii) Bullock cart; 
(iv) Brick frame; 
(v) Tile frame; 
(vi) Chakla and belan; 
(vii) Dal stirrer. 
(j) the entry in column (2) against serial No. 45 in 
column (1) shall be omitted; 
(k) in the entry in column (2) against serial No. 77 in 
column (1), after the words "and photovoltaic device", 
the words "and spare parts of all such devices" shall be 
inserted; 
(20) in Schedule IV, in Part A,— 
(a) in the entry in column (2) against serial No. 20 in 
column (1), for the word "fish," the words and brackets 
"fish (other than dried fish, commonly known as shuntki 
maachh)," shall be substituted; 
(b) •in the entry in column (2) against serial No. 67 in 
column (1), for the words, figures and brackets 
"but shall not include— 
(i) jute batching emulsifier, and 
(ii) soap manufactured, made or processed otherwise 
than in a factory as defined in the Factories Act., 63 of 1948. 
1948.", the following words, figures and brackets 
shall be substituted:— 
186 
The West Bengal Finance Act, 2001. 
XVI of 2001.] 
(Section 10.) 
63 of 1948. 
"but shall not include— 
(i) jute batching emulsifier, 
(ii) soap manufactured, made or processed otherwise 
than in a factory as defined in the Factories Act, 
1948, and 
(iii) hand-made soap of all varieties and description."; 
(c) after serial No. 67 in column (1) and the entry relating 
thereto in column (2), the following serial No. and the 
entry relating thereto in column (2) shall be inserted:—
"67A. Hand-made soap of all varieties and 
description, other than those specified in any other 
Schedule."; 
(d) the serial No. 70A in column (1) and the entry relating 
thereto in column (2) shall be omitted, and shall be 
deemed to have been omitted, with effect from the 1st 
day of May, 1995; 
(e) after serial No. 153 in column (1) and the entries relating 
thereto in column (2), the following serial No. in 
column (1) and the entry relating thereto in column (2) 
shall be inserted:— 
"153A. Camphor."; 
(f) in the entry in column (2) against serial No. 170 in 
column (1), the words "except hosiery goods made 
exclusively of cotton" shall be omitted; 
(g) against serial No. 183 in column (1), for the entry in 
column (2), the following entries shall be substituted, 
and shall be deemed to have been substituted, with effect 
from the 1st day of April, 1999:— 
(i) Belting of all varieties and description. 
(ii) Hose of all varieties and descriptions

Excerpt shown. Open the full act in Lexace.

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