The West Bengal Finance Act, 2007

CAITRA 10] 	 SATURDAY, MARCH 31, 2007 	 [SAKA 1929 
Rolkata aptte 
flAci 
Extraordinary 
Published by Authority 
Registered No. WB/SC-247 	 No. WB(Part-III)/2007/SAR-3 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 480-L.-31st March, 2007.—The following Act of the West Bengal Legislature, having been assented to by the 
Governor, is hereby published for general information:— 
West Bengal Act III of 2007 
THE WEST BENGAL FINANCE ACT, 2007. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 31st March, 2007.] 
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the 
Bengal Agricultural Income-tax Act, 1944, 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 Taxation Tribunal Act, 1987, the 
West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) 
Act, 1999, the West Bengal Transport Infrastructure Development Fund Act, 2002 and 
the West Bengal Value Added Tax Act, 2003. 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
Short title and 
commencement. 
Application and 
amendment of 
Act 2 of 1899. 
Amendment of 
Ben. Act IV of 
1944. 
(Sections 1-3.) 
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its application 
to West Bengal, the Bengal Agricultural Income-tax Act, 1944, 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 
Taxation Tribunal Act, 1987, the West Bengal Sales Tax Act, 1994, the West Bengal 
Sales Tax (Settlement of Dispute) Act, 1999, the West Bengal Transport Infrastructure 
Development Fund Act, 2002 and the West Bengal Value Added Tax Act, 2003, for 
the purposes and in the manner hereinafter appearing; 
It is hereby enacted in the Fifty-eighth Year of Republic of India, by the Legislature 
of West Bengal, as follows:- 
1. (1) This Act may be called the West Bengal Finance Act, 2007. 
(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, 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 the Schedule IA to the principal Act,— 
(a) in article 23, in the column under the heading "Proper Stamp-duty",— 
(i) in clause (a), for the words "six per centum of the market value,", 
the words "six per centum of the market value, in case the market 
value of the property does not exceed rupees twenty-five lath, and 
seven per centum of the market value, in case the market value of 
the property exceeds rupees twenty-five lakh," shall be substituted; 
(ii) in clause (b), for the words "six per centum of the market value,", 
the words "six per centum of the market value, in case the market 
value of the property does not exceed rupees twenty-five lakh, and 
seven per centum of the market value, in case the market value of 
the property exceeds rupees twenty-five lakh," shall be substituted; 
(iii) in clause (c), for the words "five per centum of the market value,", 
the words "five per centum of the market value, in case the market 
value of the property does not exceed rupees twenty-five lath, and 
six per centum of the market value, in case the market value of the 
property exceeds rupees twenty-five lath," shall be substituted; 
(b) in the Explanation appended to article 33,— 
(i) for the words and brackets "daughter (unmarried, widowed or 
divorcee)", the words and brackets "daughter (married, unmarried, 
widowed or divorcee)" shall be substituted; and 
(ii) for the words and brackets "sister (unmarried, widowed or divorcee)", 
the words and brackets "sister (married, unmarried, widowed or 
divorcee)" shall be substituted. 
3. In the Bengal Agricultural Income-tax Act, 1944, after section 67, the following 
section shall be inserted:— 
"Power to waive or 	 68. (1) Notwithstanding anything to the contrary contained in this reduce interest. Act, the State Government may, if it considers necessary so to do, 
by general or special order to be published in the Official Gazette, waive or reduce 
any interest payable under this Act by any class of persons or association of persons. 
2 of 1899. 
Ben. Act IV of 
1944. 
West Ben. Act VII 
of 1973. 
West Ben. Act VI 
of 1979. 
West Ben. Act 
VIII of 1987. 
West Ben. Act 
XLIX of 1994. 
West Ben. Act IV 
of 1999. 
West Ben. Act 
XXI of 2002. 
West Ben. Act 
XXXVII of 2003. 
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 3 PART III] 
The West Bengal Finance Act, 2007. 
Amendment of 
West Ben. Act VII 
of 1973. 
(Section 4.) 
(2) The State Government may amend or rescind the order under sub-
section(1).". 
4. In the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 
1973,— 
(1) in the First Schedule,— 
(a) in PART A,— 
(i) in Section V, after the words, figures and letters "Rates in force 
from the 1st April, 1993", the words, figures and letters "to the 
31st March, 2007" shall be added; 
(ii) after Section V, the following Section shall be added:— 
"SECTION VI 
Rates in force from the 1st April, 2007 
(1) Low and medium voltage energy: 
Where low or medium voltage energy is consumed in any premises 
in connection with industrial or manufacturing process including cold 
storage, and consumption of energy during the month to which calculation 
of duty relates— 
(i) does not exceed five hundred units 
(ii) exceeds five hundred units but does not 
exceed two thousand units 
(iii) exceeds two thousand units but does not 
exceed three thousand five hundred units 
(iv) exceeds three thousand five hundred units 
(2) High voltage energy: 
(a) Except in cases falling under clause (b), where 
high voltage energy is consumed in any 
premises in connection with industrial or 
manufacturing process including cold storage 
(b) Where energy is consumed for the purposes 
of— 
(i) a cottage industry or a small-scale industry, 
by any undertaking not being a factory as 
defined in the Factories Act, 1948, or 	 63 of 1948. 
(ii) electrolysis or heating in electric furnaces 
by any industrial undertaking, 
and separate meters or sub-meters are installed for indicating the quantity 
of energy so consumed. 
Explanation I.—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, 
nil; 
2.5 per centum of 
the net charge for 
energy consumed; 
7.5 per centum of 
net charge for 
energy consumed; 
12.5 per centum of 
net charge for 
energy consumed. 
15 per centum of 
net charge for 
energy consumed; 
5.0 per centum of 
net charge for 
energy consumed; 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Section 4.) 
notwithstanding anything contained in Part B, 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 B of this Schedule. 
Explanation IL —(a) The special rate of duty referred to in clause (ii) of 
article (b) of Section II, Section III, Section IV or Section V or sub-clause 
(ii) of clause (b) of article (2) of Section VI of this Part shall not be admissible 
unless— 
(i) the cost of energy consumed for purposes of electrolysis or heating in 
electric furnaces, and 
(ii) separate books of account are maintained showing separately the details 
of the cost of energy consumed for purposes of electrolysis or heating 
in electric furnaces and total cost of manufacture by electrolysis or 
heating in electric furnaces. 
(b) An industrial undertaking claiming the benefits of the special rate of duty 
mentioned in clause (a) of this Explanation shall make an application in 
writing to an officer specially appointed in this behalf by the State Government 
by notification in the Official Gazette and thereupon such officer shall, after 
giving the applicant an opportunity of being heard and after making such 
enquiry (if any) as he may think fit, make an order,— 
(i) if he is satisfied that the requirements of this Act and the rules made 
thereunder have been complied with, allowing the application, or 
(ii) if he is not so satisfied, rejecting the application, and such order shall, 
subject to provisions of clause (c), be final. 
(c) The State Government may, on application or of its own motion, revise 
any order made under clause (b)."; 
(b) in PART B,— 
(i) in Section V, after the words, figures and letters "Rates in force from 
the 1st April, 1993", the words, figures and letters"to the 31st March, 
2007" shall be added; 
(ii) after Section V, the following Section shall be added:— 
`SECTION VI 
Rates in force from the 1st April, 2007 
(1) Low and medium voltage energy: 
Where low or medium voltage energy is supplied for lights, fans and 
all other purposes, except the purposes in connection with industrial or 
manufacturing process referred to in article (1) of Section VI of Part A, 
in any premises, and— 
(a) where low or medium voltage energy supplied for commercial 
purposes to a consumer whose consumption of such energy during 
the month to which the calculation of duty relates— 
(i) does not exceed one hundred and fifty 	 nil; 
units 
10 per centum of 
net charge for 
energy consumed; 
12.5 per centum of 
net charge for 
energy consumed; 
15 per centum of 
net charge for 
energy consumed; 
(b) where low or medium voltage energy supplied for any purposes, 
other than the commercial purposes referred to in clause (a), to a 
consumer whose consumption of such energy during the month to 
which the calculation of duty relates— 
(ii) exceeds one hundred and fifty units but 
does not exceed five hundred units 
(iii) exceeds five hundred units but does 
not exceed one thousand units 
(iv) exceeds one thousand units 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 5 
The West Bengal Finance Act, 2007. 
(Sections 5, 6.) 
(i) does not exceed three hundred units 	 nil; 
(ii) exceed three hundred units 
(2) High voltage energy:  
10 per centum of 
net charge for 
energy consumed; 
Where high voltage energy is supplied for purposes, other than the 
purposes in connection with industrial or manufacturing process referred 
to in article (2) of Section VI of Part A, in any premises, and— 
(a) where rate is charged for high voltage energy 
for commercial purposes to a consumer 
(b) where rate is charged for high voltage energy 
for purposes, other than the commercial 
purposes referred to in clause (a), to a 
consumer 
17.5 per centum of 
net charge for 
energy consumed; 
15 per centum of 
new charge for 
energy consumed. 
(3) In respect of all premises where the supply of energy by a licensee is 
unmetered for— 	
Paise per month 
every lamp of less than 30 watts 	 20; 
every lamp of 30 watts or more but less than 40 	 29; 
watts 
every lamp of 40 watts or more but less than 60 	 37; 
watts 
every lamp of 60 watts or more but not exceeding 	 50; and 
100 watts 
every additional 10 watts or fraction thereof in 	 10. 
excess of 100 watts in any lamp 
Explanation.—For the purposes of Section VI of Part A and of Part B of 
this Schedule,- 
(i) the expression "low or medium voltage energy" means any energy supplied, 
the voltage of which does not exceed 650 volts under normal conditions, 
subject to the percentage variation allowed under the Indian Electricity 
Rules, .1956; 
(ii) the expression "high voltage energy" means any energy supplied, the 
voltage of which exceeds 650 volts under normal conditions, subject to 
the percentage variation allowed under the Indian Electricity Rules, 1956.'; 
(2) in the Second Schedule, in the Explanation, in clause ( 1), for the word 
and letter "Section V", the word and letters "Section VI" shall be substituted. 
Amendment of 
West Ben. Act VI 
of 1979. 
Amendment of 
West Ben. Act 
VIII of 1987. 
5. In the West Bengal State Tax on Professions, Trades, Callings and Employments 
Act, 1979, in section 7A, in sub-section (1), for the words "all the periods of a year", 
the words "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 rupees thirty thousand," shall be substituted. 
6. In the West Bengal Taxation Tribunal Act, 1987, in section 3,—
(1) in sub-section (4),— 
(a) in the first proviso, for the words "age of sixty-five years", the words 
"age of sixty-eight years" shall .be substituted; 
(b) in the second proviso, for the words, figures and letters "before the 
15th day of February, 2003", the words, figures and letters "before 
the 1st day of April, 2007" shall be substituted; 
6 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Section 7.) 
(2) in sub-section (5),— 
(a) in the first proviso, for the words "age of sixty-two years", the words 
"age of sixty-five years" shall be substituted; 
(b) in the second proviso, for the words, figures and letters"before the 
15th day of February, 2003", the words, figures and letters"before 
the 1st day of April, 2007" shall be substituted; 
(c) in the third proviso,— 
(i) for the words, figures and letters "before the 15th day of February, 
2003", the words, figures and letters "before the 1st day of 
April, 2007" shall be substituted; 
(ii) for the words "age of sixty-two years, whichever is later", the 
words "age of sixty-five years, whichever is earlier" shall be 
substituted. 
Amendment of 
West Ben. Act 
XLIX of 1994. 
7. In the West Bengal Sales Tax Act, 1994,— 
(1) in section 2, in clause (13), for the words "other than actionable claims, 
stocks, shares or securities", the words "other than lottery tickets, actionable 
claims, stocks, shares or securities" shall be substituted; 
(2) in section 8B,— 
(a) in sub-section (1), in clause (a), for the words "within one hundred 
twenty days from the date of coming into force of this section", the 
words "within two hundred and forty days from the date of coming 
into force of this section or subject to the satisfaction of the Chairman, 
within such further time as may be allowed by him" shall be substituted; 
(b) in sub-section (2), in the Explanation, for clause (a), the following 
clause shall be substituted:— 
"(a) an appeal or revision under any of the Act, or Acts so repealed, 
or an appeal under section 79, or a revision under section 80, 
section 81 or section 82, against an order of assessment passed 
on or before the 30th day of June, 1997, pending till the date 
of coming into force of this section;"; 
in section 32, in sub-section (3), for the words "and the excess interest 
paid, if any, shall be refunded.", the words and figures "for each British 
calendar month of default from the first day of the month next following 
the date specified in the notice originally issued under section 47 for 
payment thereof up to the month preceding the month of full payment 
of such tax or up to the month preceding the month of commencement 
of proceedings under section 52, whichever is earlier, upon so much of 
the amount of modified tax as remains unpaid, and the excess interest 
paid, if any, shall be refunded." shall be deemed to have been substituted 
with effect from the 1st day of May, 1995; 
(4) after section 35, the following section shall be deemed to have been 
inserted with effect from the 1st day of May, 1995:— 
"Validation of 	 35A. Notwithstanding anything contained in any interest charged. judgment, decree or order of any Court, Tribunal or 
Authority, no levy of interest under sub-section (3) of section 32 of the 
Act from the first day of the month next following the date specified in 
the notice originally issued under section 47 for payment of tax due, 
shall be deemed to be invalid or ever to have been invalid, and 
accordingly— 
(a) all such interest levied or collected or purporting to have been levied 
or collected under this Act shall be deemed always to have been 
validly levied or collected in accordance With this Act; 
(3) 
PART 
	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 7 
The West Bengal Finance Act, 2007. 
(Section 8.) 
(b) no suit or other proceeding shall be maintained or continued in any 
Court or before any Tribunal or Authority for the refund of, and no 
enforcement shall be made by any Court, Tribunal or Authority of 
any decree or order directing the refund of, any such interest which 
has been collected; 
(c) recoveries shall be made in accordance with the provisions of this 
Act, of all amounts which would have been collected thereunder as 
interest as aforesaid as if this section had been in force at all material 
times."; 
(5) in section 46A,— 
(a) in sub-section (3), for the words, figures and letters"on or before 31st 
day of January, 2007", the words, figures and letters"on or before 
30th day of April, 2007" shall be substituted; 
(b) in sub-section (4),— 
(i) in clause (a), for the words "within six months", the words 
"within twelve months" shall be substituted; 
(ii) clause (b) shall be omitted; 
(6) in section 79,— 
(a) in sub-section (1), for the words, figures and brackets "any person 
appointed under sub-section (1) of section 6 to assist the Commissioner 
as may be prescribed to exercise the power under this section", the 
words, figures and brackets "any person appointed under sub-section 
(1) of section 3 to assist the Commissioner as may be prescribed to 
exercise the power under this section" shall be substituted; 
(b) sub-section (3) shall be omitted; 
(7) in section 107, in clause (r),— 
(a) for the words "Acts so repealed;", the words "Acts so repealed:" shall 
be substituted; and 
(b) the following proviso shall be added:— 
"Provided that where any appeal or revision filed against an 
order of assessment passed under the Act, or Acts so repealed, is 
pending on the 30th day of June, 1997, the dealer, may, at its option, 
instead of getting such appeal or revision disposed of in accordance 
with the provisions of the Act or Acts so repealed, get the case settled 
by the West Bengal Sales Tax Settlement Commission established 
under section 8A of the Act"; 
(8) in Schedule IV, in PART A, serial No. 2 in column (1) and the entry 
relating thereto in column (2) shall be omitted. 
Amendment of 
West Ben. Act IV 
of 1999. 
8. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,— 
(1) in section 2, in sub-section (1), in clause (a), for the words, figures and 
letters "the 31st day of August, 2006", the words, figures and letters "the 
30th day of November, 2006" shall be substituted; 
(2) in section 4, in sub-section (1),— 
(a) for the words, figures and letters "an appeal or revision relating 
thereto which has been filed on or after the 1st day of April, 2003 
but is pending on the 31st day of August, 2006", the words, figures 
and letters "an appeal or revision relating thereto which has been filed 
on or after the 1st day of April, 2003 but is pending on the 30th day 
of November, 2006" shall be substituted; 
(b) for the words "as the case may be;", the words "as the case may be." 
shall be substituted; 
8 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Sections 9, 10.) 
(c) the proviso shall be omitted; 
(3) in section 4A, in sub-section (1),— 
(a) for the words, figures and letters "on the 31st day of August, 2006", 
the words, figures and letters "on the 30th day of November, 2006" 
shall be substituted; 
(b) the second proviso shall be omitted; 
(4) in section 5, in sub-section (1),— 
(a) in clause (a), for the words, figures and letters "the 31st day of 
January, 2007", the words, figures and letters "the 30th day of June, 
2007" shall be substituted; 
(b) in clause (b), for the words, figures and letters "the 31st day of 
December, 2003", the words, figures and letters "the 30th day of 
June, 2007" shall be substituted; 
(5) in section 7, in sub-section (1), for clause (a), the following clause shall 
be substituted:— 
"(a) where the dispute relates to any arrear tax in dispute and the application 
under section 5 is made on or before the 30th day of June, 2007, at 
the rate of forty-six per centum of the arrear tax in dispute or the 
actual amount paid in respect of such arrear tax in dispute, whichever 
is higher; or". 
Amendment of 
West Ben. Act 
XXI of 2002. 
Amendment of 
West Ben. Act 
XXXVII of 2003. 
9. In the West Bengal Transport Infrastructure Development Fund Act, 2002, in 
section 4, in sub-section (1), in clause (b),— 
(1) for sub-clause (viii), the following sub-clause shall be substituted:—
"(viii) Numaligarh Refinery Limited,"; 
(2) after sub-clause (xi), the following sub-clauses shall be inserted:—
"(xii) Haldia Petrochemicals Limited, 
(xiii) Reliance Industries Limited."; 
(3) for the words, letters and brackets "to sub-clause (xi)", the words, letters 
and brackets "to sub-clause (xiii)" shall be substituted; 
(4) in item (A), for the words, letters and brackets "to sub-clause (xi)", the 
words, letters and brackets "to sub-clause (xiii)" shall be substituted; 
(5) in item (B), for the words, letters and brackets "to sub-clause (xi)", the 
words, letters and brackets "to sub-clause (xiii)" shall be substituted. 
10. In the West Bengal Value Added Tax Act, 2003,— 
(1) in section 2,— 
(a) in clause (41), in sub-clause (b), for the words "installation or 
insurance,", the word "installation," shall be substituted; 
(b) in clause (57), in sub-clause (d), for the words "processing, treating", 
the words "processing, photocopying, developing, treating" shall be 
substituted; 
(2) in section 18,— 
(a) in sub-section (3), for the words "not found by the assessing authority", 
the words "not found by the assessing authority or the auditing 
authority" shall be substituted; 
(b) in sub-section (4), after clause (b), the following clause shall be 
inserted:— 
"(ba) reselling goods, or"; 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 9 
The West Bengal Finance Act, 2007. 
(Section 10.) 
(3) in section 22,— 
(a) in sub-section (5), clause (b) shall be omitted; 
(b) in sub-section (8), for the words "Notwithstanding anything contained 
elsewhere in the Act", the words, figure, letter and brackets 
"Notwithstanding anything contained elsewhere in the Act, and subject 
to the provisions of sub-section (8A)," shall be substituted; 
(c) to sub-section (8A), the following proviso shall be added:— 
"Provided that where a dealer has exercised option for refund in 
respect of any quarter of a year under this sub-section, such option 
shall be deemed to be final and irrevocable for all subsequent quarters 
of the year for which such dealer is eligible for benefit under clause 
(a), or clause (b), or clause (c), of sub-section (1) of section 118."; 
(d) in the negative list, after serial No. 13 in column (1) and the entries 
relating thereto in column (2) and column (3), the following serial 
No. and the entries relating thereto in column (2) and column (3), 
respectively, shall be inserted:— 
"14. Industrial L.P.G. When the registered dealer is in 
the business of dealing in such 
goods."; 
(4) in section 29, in sub-section (4),— 
(a) for the word, figures and letter "section 34A", the words, figures 
and letter "section 34A and penalty calculated at such amount not 
exceeding rupees two thousand for each month of default or part 
thereof, as may be prescribed" shall be substituted; 
(b) for the words "remained cancelled", the words "remained cancelled:" 
shall be substituted; and 
(c) the following proviso shall be added:— 
"Provided that where the appropriate authority has granted the 
dealer any instalments in respect of payment of net tax, the certificate 
of registration, on application made by the dealer, may be restored, 
subject to such conditions and restrictions, and in such manner, as 
may be prescribed."; 
(5) in section 32, in sub-section (2),— 
(a) for the words "net tax and interest if any,", the words "net tax, 
interest, and penalty calculated at such amount not exceeding rupees 
two thousand for each month of default or part thereof as may be 
prescribed, if any," shall be substituted; 
(b) for the first proviso, the following proviso shall be substituted: 
"Provided that where a dealer required by sub-section (1) to 
furnish return for any return period is unable to make payment of 
the full amount of net tax or interest or penalty of amount not 
exceeding rupees two thousand for each month of default or part 
thereof as may be prescribed, payable according to such return, such 
dealer shall furnish the return without payment of the full amount 
of such tax or interest or penalty payable according to such return 
along with an application adducing reasons to the Commissioner for 
extension of time for making payment of net tax, interest and penalty 
up to the extended date of payment:"; 
(c) in the second proviso, for the words "net tax and interest", the words 
"net tax, interest and penalty, if any" shall be substituted; 
10 	 THE KOLKATA GAZE I 1E, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Section 10.) 
(6) in section 40, in sub-section (1),— 
(a) in clause (f), for the words "an educational institution, or", the words 
"an educational institution," shall be substituted; 
(b) for clause (g), the following clauses shall be substituted:—
"(g) a promoter, 
(h) any bank, 
(i) any hospital or nursing home or diagnostic centre, or 
(j) a partnership firm,"; 
(7) in section 41, in sub-section (1), for the words, figures and brackets 
"furnished under sub-section (1) of section 32", the words, figures and 
brackets "furnished under sub-section (1), or sub-section (3), of section 
32" shall be substituted; 
(8) in section 42, in sub-section (1), for the words, figures and brackets 
"under sub-section (1) of section 32", the words, figures and brackets 
"under sub-section (1), or sub-section (3), of section 32 or has failed to 
disclose the interest payable under sub-section (1) of section 33," shall 
be substituted; 
(9) in section 46,— 
(a) in sub-section (1),— 
(i) in clause (e), for the words, figures, letters and brackets "under 
clause (a) or clause (aa) of section 61", the words, figures, 
letters and brackets "under clause (a), or clause (aa), or clause 
(ab), of section 61" shall be substituted; 
(ii) after clause (e), the following clauses shall be inserted:— 
"(ea) a refund has been made to a registered dealer under sub-
section (8A) of section 22; or 
(eb) the Commissioner has reasons to believe that an assessment 
under sub-section (2) of section 9 of the Central Sales Tax 74 of 1956. 
Act, 1956, is required to be made for any year or part 
thereof; or"; 
(b) in the second proviso to sub-section (1), for the words, figure and 
brackets "has not been revoked under sub-section (3) of said section", 
the words, figures and brackets "has not been revoked under sub-
section (3), or sub-section (4), of the said section" shall be 
substituted; 
(10) in section 61,— 
(a) in clause (a), for the words "situated anywhere in West Bengal", the 
words "situated anywhere in West Bengal outside" shall be 
substituted; 
(b) after clause (aa), the following clause shall be inserted:— 
"(ab) to a registered dealer, whose all sales of goods in the course 
of export out of India within the meaning of section 5 of the 
Central Sales Tax Act, 1956, to the total sales equal to or exceed 
seventy-five per centum in a return period, the input tax credit 
available during such return period as referred to as 'A' in 
sub-section (17) of section 22 after adjustment of reverse credit, 
if any: 
Provided that no refund for a particular return period shall 
be made to a registered dealer where such dealer fails to furnish 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 11 
The West Bengal Finance Act, 2007. 
(Section 10.) 
a declaration appended to this section obtained from the selling 
dealer, in case the total purchase from such selling dealer during 
that return period exceeds rupees five lakhs. 
DECLARATION 
This is to declare under clause (ab) of section 61 that the 
undermentioned sales have been effected and tax has been charged on 
the bill(s) raised on the dealer and this is to certify that the net tax, if 
any, as per the return for the quarter ending 	 under the West 
Bengal Value Added Tax Act, 2003, has been deposited at the appropriate 
Government Treasury and the return for the said quarter has been filed 
with 	  (name of the office) on 	  (date). 
I also declare that I do not enjoy any incentive by way of remission/ 
tax holiday/deferment under section 118 of the West Bengal Value Added 
Tax Act, 2003. 
Serial No. Particulars Amounts 
1.  Name of the purchasing dealer 
with Vat Regn. No. 
2.  Total sales effected to such 
purchasing dealer during the 
quarter ending 	  
Rs. 
3.  Total tax realised from the 
purchasing dealer during the 
said quarter 
@ 1% Rs. 
@ 4% Rs. 
@ 12.5% Rs. 
Total Rs. 
4.  Nature of goods sold [Broad 
description to be given] 
5.  Remarks, if any 
Date of issue: 
Signature of the selling dealer with name 
and VAT Regn. No."; 
(11) in section 84, sub-section (3) shall be omitted; 
(12) in section 86, the first proviso shall be omitted; 
(13) in section 118,— 
(a) in sub-section (1), in clause (c), for the words "may be allowed 
remission of tax", the words "may be allowed remission of output 
tax" shall be substituted; 
(b) sub-section (3) shall be omitted; 
(14) in Schedule A,— 
(a) in the entry in column (2) against serial No. 3 in column (1), for the 
words "de-oiled cake", the words "de-oiled cake, de-oiled rice bran," 
shall be substituted; 
(b) after serial No. 4 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:— 
"4A. Bio-fertilisers and micronutrients, plant growth promoters and 
regulators."; 
West Ben. Act 
XXXVII of 2003. 
12 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Section 10.) 
(c) after serial No. 19 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:— 
"19A. Glass chimney, hurricane lantern, and kerosene lamp and 
accessories and components thereof"; 
(d) after item (ii) and entry relating thereto in column (2) against serial 
No. 20B in column (1), the following item and entry in column (2) 
shall be inserted:— 
"(iii) Readymade garments of value, whether printed or otherwise, 
not exceeding rupees fifty per piece, when sold from a Hat."; 
(e) for the entry in column (2) against serial No. 22 in column (1), the 
following entry shall be substituted:— 
"Handmade musical instruments, that is to say— 
(i) Tabla, khol, dhol, pakhwaj, mridanga, dhak, madal and 
dugdugi; 
(ii) Flute; 
(iii) Jaltaranga; and 
(iv) Ghungru."; 
(f) in the entry in column (2) against serial No. 23B in column (1), for 
the words "as Chimati pati", the words "as Chimati pati or made 
wholly of plastic," shall be substituted; 
(g) for the entry in column (2) against serial No. 37B in column (1), the 
following entry shall be substituted:— 
"Bini, and raw and unprocessed tobacco leaves."; 
(h) after serial No. 41 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:— 
"Zari and embroidery items, namely—imi, zari, kasab, salma, 
dabka, chumki, gota, sitara, naqsi, kora, glass bead, badla and 
gizai."; 
(15) in Schedule C,— 
(a) in Part I,— 
(i) for the entry in column (2) against serial No. 13B in column 
(1), the following entry shall be substituted:— 
"Battery operated vehicle as defined in clause (u) of rule 2 
of the Central Motor Vehicles Rules, 1989."; 
(ii) after serial No. 14A 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:— 
"14B. Blades, guards, sharks, arms, and shafts of an electric 
fan."; 
(iii) after serial No. 25AA 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:— 
"25AB. Digestive preparations, commonly known as aam 
pachak, amla pachak, ajwain pachak and jal jeera."; 
(iv) entry in column (2) against serial No. 27A in column (1) shall 
be omitted; 
(v) entry in column (2) against serial No. 31A in column (1) shall 
be omitted; 
PART III] 
	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 13 
The West Bengal Finance Act, 2007. 
(Section 10.) 
(vi) in the entry in column (2) against serial No. 37A in column 
(1), for the words "Hurricane lantern, kerosene lamp, - 
petromax", the word "Petromax" shall be substituted; 
(vii) after serial No. 41 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:— 
"41A. Industrial L.P.G."; 
(viii) after serial No. 45 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:— 
"45A. Lozenges."; 
(ix) in the entry in column (2) against serial No. 54B in column 
(1),— 
(A) for item (xxv), the following item shall be substituted:— 
"(xxv) Machinery for refrigeration, cooling towers and 
air-conditioners"; 
(B) item (xxix) shall be omitted; 
(x) after serial No. 54B 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:— 
"54C. Spare parts, accessories and components of the plant 
and machinery mentioned in items (i) to (xxvii) in 
column (2) against serial No. 54B, and spare parts, 
accessories and components of an air-conditioner."; 
(xi) for the entry in column (2) against serial No. 55 in column 
(1), the following entry shall be substituted:— 
"Chappals and sandals made exclusively of plastic or Ethyle 
Vinyl Acetate commonly known as EVA; hawai chappals; 
and sole and strap thereof."; 
(xii) after serial No. 74A 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:— 
"74B. Spare parts of motor vehicles."; 
(xiii) for the entry in column (2) against serial No. 75A in column 
(1), the following entry shall be substituted:— 
"Sand, stone chips, and grit."; 
(xiv) in serial No. 81A in column (1), for the entry in item (vii) 
in column (2), the following items shall be substituted:— 
"(vii) sawn or sized timber; 
(viii) plywood."; 
(xv) for the entry in column (2) against serial No. 88D in column 
(1), the following entry shall be substituted:— 
"Wire net, wire netting and stranded wire."; 
(b) to Part II, the following notes shall be inserted:— 
"Note 1.—The provisions of the Central Excise Tariff Act, 1985, 5 of 1986. 
read with the Explanatory Notes, as amended from time to time 
published by the Customs Co-operation Council, Brussels, shall apply 
for the interpretation of this Part. 
14 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 	 [PART III 
The West Bengal Finance Act, 2007. 
(Section 10.) 
Note 2.—Where any of the commodities is described under any 
heading or, as the case may be, sub-heading, of this Part and such 
description is different in any manner with the corresponding 
description in the Central Excise Tariff Act, 1985, such commodity 5 of 1986. 
described as aforesaid shall be covered by the scope of this Part and 
any other commodities, covered by the corresponding description in 
the Central Excise Tariff Act, 1985, shall not be covered by the scope 
of this Part. 
Note 3.—Where the description of any of the commodities is 
under the heading or, as the case may be, sub-heading, of this Part 
matches fully with the corresponding description in the Central Excise 
Tariff Act, 1985, all the commodities covered for the purposes of the 
said tariff under that heading or sub-heading shall be covered by the 
scope of this Part. 
Note 4.—Where the description of any of the commodities is 
under any heading or sub-heading is shown as "other", the 
interpretation as provided in Note 1 shall apply."; 
(c) in Part III,— 
(i) the entry in column (4) against serial No. 189 in column (1) 
shall be omitted; 
(ii) in column (4) against serial No. 189 in column (1), the following 
entry shall be inserted:— 
"Purified terepthalic acid."; 
(iii) in the entry in column (4) against serial No. 192 in column (1), 
for the words "hydrogen peroxide.", the words "hydrogen 
peroxide, light magnesium oxide, tolune di-isocyanate, and 
calcium chloride." shall be substituted; 
(iv) after serial No. 200 in column (1) and the entry relating thereto 
in column (4), the following serial No. in column (1) and the 
entry relating thereto in column (4) shall be inserted:— 
"201. Pentaerythritol.". 
By order of the Governor, 
S. K. CHAKRABARTI, 
Secy. to the Govt. of West Bengal, 
Law Department. 
Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. 
(Government of West Bengal Enterprise), Kolkata 700 056 

‹ Prev All West Bengal acts Next ›