The West Bengal Finance Act, 2010

CAITRA 10] 	 WEDNESDAY, MARCH 31, 2010 	 [SAKA 1932 
liCullutta 
Registered No. WB/SC-247 	 No. WB(Part-III)/2010/SAR-6 
*Ic1141 
Extraordinary 
Published by Authority 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 445-L.-31st March, 2010.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act II of 2010 
THE WEST BENGAL FINANCE ACT, 2010. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 31st March, 2010.] 
 
An Act to amend the Bengal Amusements Tax Act, 1922, 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 Sales Tax Act, 1994, 
and the West Bengal Value Added Tax Act, 2003. 
WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, 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 Sales 
Tax Act, 1994, and the West Bengal Value Added Tax Act, 2003, for the purposes 
and in the manner hereinafter appearing; 
It is hereby enacted in the Sixty-first Year of the Republic of India, by the 
Legislature of West Bengal, as follows:— 
Ben. Act V of 
1922. 
West Ben. Act VI 
of 1979. 
West Ben. Act VI 
of 1982. 
West Ben. Act 
XLIX of 1994. 
West Ben. Act 
XXXVII of 2003. 
Short title and 
commencement. 1. (1) This Act may be called the West Bengal Finance Act, 2010. 
 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 2.) 
Amendment of 
Ben. Act V of 
1922. 
(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. In the Bengal Amusements Tax Act, 1922, in section 8C, in clause (a),— 
(1) for sub-clause (i), the following sub-clause shall be substituted:— 
"(i) in the case of a new multiplex theatre complex,— 
(A) if it is situated under the jurisdiction of the Kolkata 
Municipal Corporation or the municipalities of Baranagar, 
Dum Dum, South Dum Dum and Bidhannagar, four 
years, where it constitutes not less than three theatres 
and three years, where it constitutes two theatres, 
(B) if it is situated in the districts of Howrah, Hooghly, 
Burdwan, Nadia, Purba Medinipur,Paschim Medinipur, 
North 24-Parganas excluding the areas mentioned in 
item (A) and the areas under Sunderbans and South 
24-Parganas excluding the areas under the Kolkata 
Municipal Corporation mentioned in item (A) and 
Sunderbans, six years, where it constitutes not less than 
three theatres and five years, where it constitutes two 
theatres, and 
(C) if it is situated in an area other than those areas specified 
in items (A) and (B) above, seven years, where it 
constitutes not less than three theatres and six years, 
where it constitutes two theatres, 
or till such date when the total amount of entertaiments tax 
retained by such proprietor, by way of subsidy, does not 
exceed the total amount invested for the purpose of making 
the new multiplex theatre complex, whichever is earlier, from 
the date of commencement of such multiplex theatre complex; 
or"; 
(2) for sub-clause (ii), the following sub-clause shall be substituted:— 
"(ii) in the case of an existing cinema hall converted into a multiplex 
theatre complex,— 
(A) if it is situated under the jurisdiction of the Kolkata 
Municipal Corporation or the municipalities of Baranagar, 
Dum Dum, South Dum Dum and Bidhannagar, three 
years, where it constitutes not less than three theatres 
and two years, where it constitutes two theatres, 
(B) if it is situated in the districts of Howrah, Hooghly, 
Burdwan, Nadia, Purba Medinipur, Paschim Medinipur, 
North 24-Parganas excluding the areas mentioned in 
item (A) and the areas under Sunderbans and South 
24-Parganas excluding the areas under the Kolkata 
Municipal Corporation mentioned in item (A) and 
Sunderbans, five years, where it constitutes not less than 
three theatres and four years, where it constitutes two 
theatres, and 
PART 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 3 
The West Bengal Finance Act, 2010. 
(Sections 3, 4.) 
(C) if it is situated in an area other than those areas specified 
in items (A) and (B) above, six years, where it constitutes 
not less than three theatres and five years, where it 
constitutes two theatres, 
or till such date when the total amount of entertainments tax 
retained by such proprietor, by way of subsidy, does not 
exceed the total amount invested for converting an existing 
cinema hall into a multiplex theatre complex, whichever is 
earlier, from the date of commencement of such multiplex 
theatre complex:". 
Amendment of 
West Ben. Act VI 
of 1979. 
Amendment of 
West Ben. Act VI 
of 1982. 
3. In the West Bengal State Tax on Professions, Trades, Callings and Employments 
Act, 1979,— 
(1) in section 6, in sub-section (2), for the words, figure and brackets "Before 
any employer registered under this Act furnishes a return required by sub-
section (1), he shall, in the prescribed manner, pay into a Government 
Treasury or the Reserve Bank of India the full amount of tax due from 
him under this Act according to such return, 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", the following words, 
figure and brackets shall be substituted:— 
"Every registered employer required by sub-section (1) to furnish a return 
shall be liable to pay such late fee not exceeding rupees two hundred for 
each month or part thereof of delay in furnishing return, as may be 
prescribed, and pay, before furnishing such return, into a Government 
Treasury or the Reserve Bank of India the full amount of tax, interest 
and late fee, if any, due from him under this Act according to such return, 
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:"; 
(2) section 24A shall be omitted. 
4. In the West Bengal Entertainment-cum-Amusement Tax Act, 1982,— 
(1) in section 2, in clause (f), for the words, letter and brackets "under sub-
clause (d)", the words, letter and brackets "under clause (d)" shall be 
substituted; 
(2) in section 4A,— 
(a) for sub-section (4a), the following sub-section shall be substituted:— 
`(4a) Where any owner or any person for the time being in 
possession, of any electrical, electronic or mechanical device, is a 
cable operator and receives through such device the signal of any 
performance, film or any other programme telecast, and thereafter 
such owner or person,— 
(i) exhibits such performance, film or programme through cable 
television network directly to subscribers, or 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 4.) 
(ii) transmits such signal to a sub-cable operator who in turn 
provides cable service for exhibition of such performance, 
film or programme to the subscribers, 
such owner or person shall be liable to pay tax from the month in 
which he exhibits such performance, film or programme or transmits 
such signal to a sub-cable operator, for every connection for such 
exhibition, at the following rates in respect of different areas, 
namely:— 
(A) if the place where such Rs. 10 per month; 
exhibition as referred 
to in sub-clause (i) or 
sub-clause (ii) above is 
made is situated within 
the area of the Kolkata 
Metropolitan Area as 
described in the First 
Schedule to the West 
Bengal Town and 
Country (Planning and 
Development) Act, 1979 
(B) if the place where such Rs. 5 per month. 
exhibition is made is 
situated within any 
area other than the area 
specified in clause (A) 
Explanation.—For the purposes of this sub-section,— 
(a) "cable operator" means any person who provides cable service 
directly to customers or transmits signal to a sub-cable operator 
through a cable television network and otherwise controls or 
is responsible for the management and operation of a cable 
television network; 
(b) "sub-cable operator" means a person, other than any owner 
or person who is a cable operator referred to in this sub-
section, who, on the basis of an agreement, contract or any 
other arrangement made between him and such cable operator, 
receives signal from such cable operator and provides cable 
service for exhibition of performance, film or any programme 
to the customers; 
(c) "cable service" means transmission or re-transmission of 
programmes including broadcast television channel signals or 
satellite television channel signals or both through cables or 
by any other means; 
(d) "cable television network" means any system consisting of a 
set of closed transmission paths and associated signal 
generation, control and distribution equipment, designed to 
provide cable service for reception by multiple customers; 
(e) "gross receipt", in relation to any month or part thereof, shall 
mean the aggregate of amounts received or receivable by an 
owner, or a person for the time being in possession,of any 
West Ben. Act 
XIII of 1979. 
PART III] 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 5 
The West Bengal Finance Act, 2010. 
(Section 4.) 
electrical, electronic or mechanical device who exhibits any 
performance, film or any other programme through cable 
television network directly to customers or who transmits the 
signal for exhibition of any performance, film or any other 
programme telecast to a sub-cable operator; 
(f) "service provider" means the Government as a service provider 
and includes a licensee under the Indian Telegraph Act, 1885, 
as well as any direct to home operator, cable operator or sub-
cable operator; 
(g) "subscriber" means a person who receives the signals of a 
service provider at a place indicated by him to the service 
provider, without further transmitting it to any other person.'; 
(b) after sub-section (4a), the following sub-section shall be inserted:— 
`(4aa) Where a direct to home operator provides direct to home 
service for exhibition of any performance, film or any other 
programme telecast through satellite signals to subscribers, such 
direct to home operator shall be liable to pay tax from the month 
in which he exhibits such performance, film or programme for every 
connection for such exhibition at the following rates in respect of 
different areas, namely:— 
(A) if the place where such Rs. 10 per month; 
exhibition as referred 
to above is made is 
situated within the area 
of the Kolkata 
Metropolitan Area as 
described in the First 
Schedule to the West 
Bengal Town and 
Country (Planning and 
Development) Act, 1979 
(B) if the place where such Rs. 5 per month. 
exhibition is made is 
within any area other 
than the area specified 
in clause (A) 
Explanation.—For the purpose of this sub-section, the expression 
"direct to home operator" means an operator licensed by the 
Government of India to distribute multi-channel television 
programmes by using a satellite system directly to subscriber's 
premises without passing through intermediary such as cable operator, 
or sub-cable operator.'; 
(c) in sub-section (8),— 
(i) after the words "an owner or a person", the words "or a direct 
to home operator" shall be inserted; 
(ii) after the words, figure, letter and brackets "under sub-section 
(4a)", the words, figures, letters and brackets "or sub-section 
(4aa), as the case may be" shall be inserted; 
13 of 1885. 
West Ben. Act 
XIII of 1979. 
6 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 4.) 
(3) in section 5A,— 
(a) in the marginal note, for the words "Registration of cable operator.", 
the words "Registration of cable operator and direct to home operator." 
shall be substituted; 
(b) after sub-section (1), the following sub-section shall be inserted:— 
"(la) Every direct to home operator referred to in sub-section 
(4aa) of section 4A who is liable to pay tax under that sub-section 
shall get himself registered with the prescribed authority in the 
prescribed manner within ninety days from the end of the month 
in which he has become liable to pay tax under the said sub-
section or within ninety days from the date of coming into force 
of section 4 of the West Bengal Finance Act, 2010, whichever is 
later."; 
(c) for sub-section (2), the following sub-section shall be substituted:— 
"(2) If a cable operator or a direct to home operator fails to get 
himself registered within the time specified in sub-section (1) or 
sub-section (1 a), as the case may be, the prescribed authority may, 
after giving such cable operator or direct to home operator a 
reasonable opportunity of being heard, impose a penalty of a sum 
not exceeding five thousand rupees for each month of default."; 
(4) in section 5B,— 
(a) in the marginal note, for the words "Periodical returns and payment 
of tax by registered cable operator.", the words "Periodical returns 
and payment of tax by registered cable operators and direct to home 
operators." shall be substituted; 
(b) in sub-section (1),— 
(i) after the words "cable operator", the words "or direct to home 
operator" shall be inserted; 
(ii) for the words "his gross receipt", the words "the number of 
connections to which service has been provided directly or 
indirectly by him" shall be substituted; 
(c) in sub-section (2), after the words "cable operator", the words "or 
a direct to home operator" shall be inserted; 
(5) in section 5BA,— 
(a) in the marginal note, for the words "Interest payable by cable 
operator registered under this Act and determination thereof.", the 
words "Interest payable by cable operator and direct to home operator 
registered under this Act and determination thereof." shall be 
substituted; 
(b) in sub-section (1), after the words "cable operator", the words "or 
a direct to home operator" shall be inserted; 
(c) in sub-section (2), after the words "cable operator", the words "or 
a direct to home operator" shall be inserted; 
(d) in sub-section (3), after the words "cable operator", the words "or 
a direct to home operator" shall be inserted; 
PART III] 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 7 
The West Bengal Finance Act, 2010. 
(Section 4.) 
(6) in section 5BB, after the words "to the cable operator", the words "or 
to the direct to home operator" shall be inserted; 
(7) in section 5BC, for the words, figure and letters "payable under section 
5BB", the words, figures and letters "payable under section 5BA or 
section 5BB" shall be substituted; 
(8) in section 5C,— 
(a) in the marginal note, for the words "Assessment of tax payable by 
registered cable operator.", the words "Assessment of tax payable 
by registered cable operator and direct to home operator." shall be 
substituted; 
(b) after the words "a cable operator", the words "or a direct to home 
operator" shall be inserted; 
(c) after the words "such cable operator", wherever they occur, the 
words "or direct to home operator" shall be inserted; 
(9) in section 5D,— 
(a) in the marginal note, for the words "Assessment of tax payable by 
cable operator other than registered cable operator.", the words 
"Assessment of tax payable by cable operator and direct to home 
operator other than registered cable operator and direct to home 
operator." shall be substituted; 
(b) after the words "a cable operator", the words "or a direct to home 
operator" shall be inserted; 
(c) after the words "such cable operator", wherever they occur, the 
words "or direct to home operator" shall be inserted; 
(d) after the words "the cable operator", the words "or the direct to 
home operator" shall be inserted; 
(e) after the words, figure, letter and brackets "under sub-section (4a)", 
the words, figure, letters and brackets "or sub-section (4aa), as the 
case may be" shall be inserted; 
(10) in section 5E,— 
(a) after the words "cable operator", the words "or direct to home 
operator" shall be inserted; 
(b) for the words "gross receipts in respect of payments received or 
receivable for rendering cable service through cable television 
network", the words "the number of connections for exhibition 
provided by him directly or indirectly to subscribers" shall be 
substituted; 
(11) in section 7,— 
(a) after the words, figure, letter and brackets "under sub-section (4a)", 
the words, figure, letters and brackets "or to a direct to home 
operator liable to pay tax under sub-section (4aa), as the case may 
be" shall be inserted; 
(b) for the words "tax or penalty", wherever they occur, the words "tax 
or penalty or interest" shall be substituted; 
8 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 4.) 
(12) in section 8,— 
(a) in sub-section (2), in clause (a),— 
(i) after the words, figure, letter and brackets "under sub-section 
(4a)", the words, figure, letters and brackets "or any such 
device used to provide direct to home service by any direct 
to home operator liable to pay tax under sub-section (4aa)" 
shall be inserted; 
(ii) after the words "maintained by such owner or person", the 
words "or direct to home operator" shall be inserted; 
(b) in sub-section (3), after the words "electrical, electronic or mechanical 
device,", the words "or direct to home operator" shall be inserted; 
(13) in section 8A,— 
(a) after the word, figure, letters and brackets "sub-section (4a)", the 
words, figure, letters and brackets "or any direct to home operator 
liable to pay tax under sub-section (4aa)" shall be inserted; 
(b) in clause (b), for the words "his gross receipt", the words "the 
number of connections provided by him directly or indirectly for 
exhibition to subscribers" shall be substituted; 
(c) after the words "such cable operator", wherever they occur, the 
words "or direct to home operator" shall be inserted; 
(14) in section 9,— 
(a) for the words "tax and penalty", the words "tax, penalty and interest" 
shall be substituted; 
(b) after the word, figure, letter and brackets "sub-section (4a)", the 
words, figure, letters and brackets "or from the direct to home 
operator liable to pay tax under sub-section (4aa)" shall be inserted; 
(c) after the words "such person", the words "or such direct to home 
operator" shall be inserted; 
(15) in section 9A, in sub-section (1),— 
(a) for the words "tax and penalty", the words "tax, penalty and interest" 
shall be substituted; 
(b) after the words, figure, letter and brackets "under sub-section (4a)", 
the words, figure, letters and brackets "or to a direct to home 
operator liable to pay tax under sub-section (4aa), as the case may 
be" shall be inserted; 
(c) after the words "tax or penalty", the words "or interest" shall be 
inserted; 
(16) in section 10, after the words "any person", the words "or any direct to 
home operator" shall be inserted; 
(17) in section 11A, in sub-section (1),— 
(a) after the words, figure, letter and brackets "under sub-section (4a)", 
the words, figure, letters and brackets "or sub-section (4aa)" shall 
be inserted; 
(b) in clause (c), after the word, figure and brackets "sub-section (1)", 
the words, figure, letter and brackets "or sub-section (1 a)" shall be 
inserted. 
1 
PART III] 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 9 
The West Bengal Finance Act, 2010. 
(Section 5.) 
Amendment of 
West Ben. Act 
XLIX of 1994. 
5. In the West Bengal Sales Tax Act, 1994,— 
(1) in section 8B,— 
(a) in sub-section (1), after clause (a), the following clause shall be 
inserted:— 
"(aa) in the case of any pending case referred to in clause (aa) of 
Explanation to sub-section (2), within one hundred and twenty 
days from the date of coming into force of the clause (aa) of 
Explanation to sub-section (2) or subject to the satisfaction of 
the Chairman, within such further time as may be allowed by 
him; or"; 
(b) in sub-section (2), in the Explanation,— 
after clause (a), the following clause shall be inserted:— 
"(aa) any appeal under section 79, or a revision under section 
80, section 81 or section 82, or an appeal or revision under 
the Central Sales Tax Act, 1956 made in accordance with 74 of 1956. 
the provision of this Act, other than appeal or revision 
referred to in clause (a), against an order of assessment 
passed on or before the 30th day of June, 2007, pending 
till the date of coming into force of this clause and where 
the subject-matter of appeal or revision is the imposition 
of additional amount of tax on certain sales or purchases 
or contractual transfer price, as evident from records seized 
under the provisions of the Act, which the dealer has not 
disclosed in the books of account and records maintained 
by him;"; 
(ii) in clause (e), for the word "Reconstruction.", the word 
"Reconstruction;" shall be substituted; 
(iii) after clause (e), the following clause shall be inserted:— 
"(f) a notice of demand has been served to a dealer on or before 
the 31st day of March, 2007, for realization of penalty 
imposed under section 76 where the dealer has removed 
the cause for imposition of such penalty by way of making 
payment of tax which would have been avoided by him as 
referred to in sub-section (1) of the said section."; 
(2) after section 54, the following section shall be inserted:— 
"Withdrawal of 	 54A. Where a certificate has been sent to the Tax certificate in 
certain special 	 Recovery Officer under sub-section (2) of section 52 for cases• 	 the recovery from a dealer, a certificate-debtor, the amount 
specified in a certificate pertaining to assessment of tax in respect of any 
year which ended on or before the 31st day of March, 1999 but where no 
amount in respect of such certificate has been recovered from the 
certificate-debtor on the day immediately preceding the day of coming 
into force of this section and if it is found from records that assessments 
of tax were made ex parte for all three consecutive years including the 
year in respect of assessment of tax of which the said certificate has been 
sent to the Tax Recovery Officer and the certificate of registration of the 
dealer, the certificate-debtor, had been cancelled on or before the 31st day 
of March, 2009 and if it is revealed on enquiry made in the manner as may 
be prescribed, the Commissioner is satisfied that the said dealer, the 
certificate-debtor, has ceased to exist at his disclosed place of business, 
(i) 
10 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
(3) 
The West Bengal Finance Act, 2010. 
(Section 5.) 
since the first day of the year of the said three consecutive years upto the 
day the said enquiry is completed, the Commissioner shall withdraw such 
certificate as if no amount of tax, penalty or interest, as referred to in 
sub-section (1) of section 52, was due, for the recovery in accordance 
with the provisions of clause (b) of sub-section (1) of section 52 of which 
the said certificate could have been sent by the Commissioner to the Tax 
Recovery Officer and intimate to the Tax Recovery Officer the order 
withdrawing such certificate."; 
after section 56, the following section shall be inserted:— 
`Settlement of 	 56A. (1) Nothwithstanding anything contained in amount specified 
in certificate, 	 clause (b) of sub-section (1), sub-section (2), of section 
amount of interest 52, a certificate-debtor, referred to in sub-section (2) of and charges, section 52, shall be eligible to make an application for recoverable from 
certificate-debtor. settlement of the amount, subject to the provisions of sub-
section (8) and sub-section (9) of section 52, specified in the certificate 
referred to in sub-section (2) of section 52, the amount of interest 
recoverable under clause (a) of rule 5 of the rules in Schedule X and charges 
recoverable under clause (b) of rule 5 of the rules in Schedule X, hereinafter 
referred to as "the total amount recoverable" in respect of a certificate, 
where such total amount remains unrecovered, either in part or in full, in 
accordance with the provisions of clause (b) of sub-section (1) of section 
52 on the day immediately preceding the day of coming into force of this 
section in respect of a certificate for which a notice under sub-section (5) 
of section 52 had been issued by the Tax Recovery Officer on or before 
the 31st day of March, 2004. 
(2) Where a certificate-debtor as referred to in sub-section (1), has 
made an application in respect of matters and proceedings connected with 
a certificate referred to in sub-section (2) of section 52 before the West 
Bengal Taxation Tribunal referred to in clause (38) of section 2, or the 
High Court or the Supreme Court and such application is pending before 
such Tribunal or Court on the date of coming into force of this section, 
such certificate-debtor shall be eligible to make an application for 
settlement of the total amount recoverable in respect of a certificate, as 
referred to in sub-section (1), where such total amount remains 
unrecovered, either in part or in full, in accordance with the provision of 
clause (b) of sub-section (1) of section 52 on the day immediately preceding 
the day of coming into force of this section in respect of a certificate for 
which a notice under sub-section (5) of section 52 had been issued by the 
Tax Recovery Officer on or before the 31st day of March, 2004, subject to 
the condition that before making such application for settlement, the 
applicant has obtained the leave of the Tribunal or the High Court or the 
Supreme Court, as the case may be, for such settlement: 
Provided that a certificate-debtor shall not be eligible to make an 
application for settlement of the total amount recoverable in respect of a 
certificate where the application in respect of matters and proceedings 
connected with such certificate pending before the Tribunal or the High 
Court or the Supreme Court, as the case may be, as referred to in this sub-
section, has been heard in part, or has been heard but judgement has not 
been delivered, before the coming into force of this section, by the Tribunal 
or the High Court or the Supreme Court, as the case may be. 
PART HI] 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 11 
The West Bengal Finance Act, 2010. 
(Section 5.) 
(3) An application for the purpose of sub-section (1) and sub-section 
(2) shall be made to the Tax Recovery Officer by whom or under whose 
order the recovery is being made or to be made, hereinafter referred to as 
"the appropriate Tax Recovery Officer", by the applicant in such form 
and in such manner, as may be prescribed in the rules in Schedule X, on 
or before the 31st day of March, 2011, or by such later date as the State 
Government may, by notification in the Official Gazette, specify. 
(4) Every applicant shall, before making the application under 
sub-section (3) for settlement of the total amount recoverable in respect 
of a certificate as referred to in sub-section (1), pay the amount calculated 
at the rate specified in sub-section (5) into the Reserve Bank of India or to 
the appropriate Government Treasury in the manner as is specified in the 
Act and the rules made thereunder and the copy of the duly receipted 
challan showing the payment of the amount, payable for settlement of the 
total amount recoverable in respect of a certificate, shall be furnished to 
the appropriate Tax Recovery Officer along with the application made 
under sub-section (3). 
(5) The amount payable by an applicant for settlement of the total 
amount recoverable in respect of a certificate as referred to in sub-section 
(1), shall be determined— 
(a) where the amount, subject to the provisions of sub-section (8) and 
sub-section (9) of section 52, specified in a certificate referred to in 
sub-section (2) of section 52 does not exceed rupees five lakh and 
where such amount remains unrecovered, either in part or in full, on 
the date of making the application for settlement under sub-section 
(3),— 
(i) at the rate of twenty-five per centum of the amount, subject to 
the provisions of sub-section (8) and sub-section (9) of section 
52, specified in a certificate referred to in sub-section (2) of 
section 52 or the actual amount paid in respect of the amount 
specified in such certificate, whichever is higher, 
(ii) at the rate of fifty per centum of the amount of interest 
recoverable under clause (a) of rule 5 of the rules in Schedule 
X till the date of making application under sub-section (3), or 
the actual amount paid towards the interest recoverable, 
whichever is higher, 
(iii) at the rate of fifty per centum of the amount of charges 
recoverable under clause (b) of rule 5 of the rules in Schedule 
X till the date of making the application under sub-section (3), 
or the actual amount paid towards charges recoverable, 
whichever is higher; or 
(b) where the amount, subject to the provisions of sub-section (8) and 
sub-section (9) of section 52, specified in a certificate referred to in 
sub-section (2) of section 52 exceeds rupees five lakh and where 
such amount remains unrecovered, either in part or in full, on the 
date of making the application for settlement under sub-section (3),— 
(i) at the rate of fifty per centum of the amount, subject to the 
provisions of sub-section (8) and sub-section (9) of section 
52, specified in a certificate referred to in sub-section (2) of 
section 52 or the actual amount paid in respect of the amount 
specified in such certificate, whichever is higher, 
12 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 5.) 
(ii) at the rate of fifty per centum of the amount of interest 
recoverable under clause (a) of rule 5 of the rules in Schedule 
X till the date of making application under sub-section (3), or 
the actual amount paid towards the interest recoverable, 
whichever is higher, 
(iii) at the rate of fifty per centum of the amount of charges 
recoverable under clause (b) of rule 5 of the rules in Schedule 
X till the date of making the application under sub-section (3), 
or the actual amount paid towards charges recoverable, 
whichever is higher; or 
(c) where the amount, subject to the provisions of sub-section (8) and 
sub-section (9) of section 52, specified in a certificate referred 
to in sub-section (2) of section 52 has been paid in full and no 
amount is recoverable in respect of the amount specified in such 
certificate, on the date of making the application for settlement under 
sub-section (3),— 
(i) at the rate of fifty per centurn of the amount of interest 
recoverable under clause (a) of rule 5 of the rules in Schedule 
X till the date of making application under sub-section (3), or 
the actual amount paid towards the interest recoverable, 
whichever is higher, 
(ii) at the rate of fifty per centum of the amount of charges 
recoverable under clause (b) of rule 5 of the rules in Schedule 
X till the date of making the application under sub-section (3), 
or the actual amount paid towards charges recoverable, 
whichever is higher. 
(6) The appropriate Tax Recovery Officer shall, within a period of 
one month following the month in which the application under sub-section 
(3) accompanied by the copy of the duly receipted challan showing 
payment of the amount payable for settlement is received by him, verify 
the correctness of the particulars and information furnished in the 
application and the amount paid on the basis of such particulars and 
information in the application and if he is satisfied that there is no 
discrepancy in the application and that the applicant has paid the amount 
payable for settlement in full, he shall issue a certificate of settlement to 
the applicant in such form as may be prescribed: 
Provided that where upon verification made in accordance with the 
provision of this sub-section, the appropriate Tax Recovery Officer fmds 
any discrepancy in the application or finds payment made by the applicant 
in short of the amount payable for settlement, he shall issue a notice to the 
applicant within one month following the month in which such application 
is received by him, asking him to rectify the discrepancy or to make 
payment of the amount which was paid in short by the applicant within 
thirty days from date of service of the said notice upon him and— 
(a) where the applicant, after receipt of the notice, rectifies the 
discrepancy or makes the payment of the amount paid in short within 
the time referred to in this proviso, the appropriate Tax Recovery 
Officer shall issue a certificate of settlement to the applicant, 
PART HI] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 13 
The West Bengal Finance Act, 2010. 
(Section 5.) 
(b) where the applicant, after receipt of the notice, does not rectify the 
discrepancy or does not make the payment of the amount paid in 
short within the time referred to in this proviso, the appropriate Tax 
Recovery Officer shall, after providing the applicant a reasonable 
opportunity of being heard and for reasons to be recorded in writing, 
reject his application for settlement. 
(7) The appropriate Tax Recovery Officer shall, for reasons to be 
recorded in writing, rectify or amend a certificate of settlement. 
(8) No order adversely affecting the applicant shall be passed without 
allowing the applicant an opportunity of being heard. 
(9) A certificate of settlement issued under sub-section (6), in respect 
of a certificate referred to in sub-section (2) of section 52, shall be 
conclusive as to the amount recoverable as referred to in sub-section (1), 
in respect of such certificate and it shall be deemed that the amount 
recoverable in respect of such certificate has been recovered in full from 
the applicant or the certificate-debtor, as the case may be and no amount 
is due to be payable in respect of such certificate by such person. 
(10) No Tax Recovery Officer shall proceed to recover from the 
applicant for settlement the amount recoverable in respect of a certificate 
in accordance with the provisions of clause (b) of sub-section (1) of section 
52, where in respect of such certificate an application has been made by 
the applicant under sub-section (3): 
Provided that such authority shall proceed to recover from the applicant 
the amount recoverable in respect of such certificate in accordance 
with the provisions of clause (b) of sub-section (1) of section 52 
where the application for settlement made under sub-section (3) has been 
rejected. 
(11) Any proceedings initiated or continued in respect of a certificate, 
referred to in sub-section (2) of section 52, in accordance with the 
provisions of clause (b) of sub-section (1) of section 52, or any application 
in respect of matters and proceedings connected with the certificate, as 
referred to in sub-section (2) of section 52, pending before the Tribunal or 
the High Court or Supreme Court, as the case may be, shall be deemed to 
have been withdrawn by the applicant from the date of making the 
application by the applicant under sub-section (3), where a certificate of 
settlement in respect of such certificate has been issued. 
(12) Notwithstanding anything contained in sub-section (7), where it 
appears to the appropriate Tax Recovery Officer that an applicant for 
settlement has obtained the benefit of settlement under this section by 
suppressing any material information or particulars or by furnishing any 
incorrect or false information or particulars, such authority may, for reasons 
to be recorded in writing and after giving the applicant a reasonable 
opportunity of being heard, revoke the certificate of settlement issued under 
sub-section (6). 
(13) Where a certificate of settlement is issued in respect of an 
applicant is revoked under sub-section (12), the recovery of the amount 
specified in the certificate from the applicant shall be resumed in 
accordance with the provisions of section 52, section 53, section 54, section 
14 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 5.) 
55 and section 56 as if no settlement in accordance with the provisions of 
section 56A has ever been made and the amount paid in accordance with 
the provisions of sub-section (5) by the applicant for settlement under this 
section shall be treated to have been paid towards the amount recoverable 
from the certificate-debtor in accordance with the provisions of section 
52, section 53, section 54, section 55 and section 56. 
(14) The appropriate Tax Recovery Officer shall keep the assessing 
authority, the appellate authority or the revisional authority under the Act, 
having jurisdiction over the applicant for settlement, informed, inter alio, 
of— 
(a) making of an application by an applicant under sub-section (3), or 
(b) passing of an order by the appropriate Tax Recovery Officer under 
sub-section (6), or 
(c) revocation of any certificate of settlement under sub-section (12), 
in such form or manner, and within such time, as may be prescribed.'; 
(4) in section 82, in sub-section (1), for the words "from an order of 
assessment", the words, figures and letter "from an order of assessment 
subject of the provisions of section 82A" shall be substituted; 
(5) after section 82, the following section shall be inserted:— 
"Fast track 
method of 
revision of certain provision of this Act, the application for revision, disputing 
82A. Notwithstanding anything contained in any other 
in such application the amount of tax, penalty or interest appellate or 
revisional order for a sum of less than one lakh rupees, which had been from an order of 
preferred under section 82 before the Appellate and assessment. 
Revisional Board for revision of a final appellate or 
revisional order from an order of assessment and which is pending on the 
30th day of June, 2010 before the said Board, shall, on and from the 1st 
day of July, 2010, stand transferred to such authority to be constituted by 
the Commissioner, and the application for revision so transferred shall be 
disposed of within a period of one year, and in such manner, as may be 
prescribed."; 
(6) in Schedule VIII, in the entry in column (3) against serial No. 2 in 
column (1), for the word "Thirty", the word "Thirty-seven" shall be 
substituted; 
(7) in Schedule X,— 
(a) in rule 5, in clause (a), for the words "at the rate of two per centum", 
the words "at the rate of one per centum" shall be substituted with 
effect from the 1st day of April, 2002; 
(b) in rule 60, in sub-rule (1), in clause (a), for the words "at the rate of 
twenty-fourper centum", the words "at the rate of twelveper centum" 
shall be substituted with effect from the 1st day of April, 2002; 
(c) in rule 64, for the words "at the rate not exceeding twenty-four per 
centum per annum", the words "at the rate not exceeding twelve per 
centum per annum" shall be substituted with effect from the 1st day 
of April, 2002; 
(d) in rule 69, in sub-rule (3), for the words "twenty-four per centum", 
the words "twelve per centum" shall be substituted with effect from 
the 1st day of April, 2002. 
PART III] 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 15 
The West Bengal Finance Act, 2010. 
(Section 6) 
Amendment of 
West Ben. Act 
XXXVII of 
2003. 
6. In the West Bengal Value Added Tax Act, 2003,— 
(1) in section 2, in clause (6), for the words "plant and machinery, other than 
civil structure, for use directly in the manufacture of goods in the State", 
the words "plant and machinery including components, spare parts and 
accessories of such plant and machinery, other than civil structure, for 
use directly in the manufacture of goods and pollution control equipments 
for use in the manufacture of goods, in the State," shall be substituted; 
(2) in section 8B, in sub-section (2), in the Explanation,— 
(a) in clause (d), for the word "Reconstruction.", the word 
"Reconstruction;" shall be substituted; 
(b) after clause (d), the following clauses shall be inserted:— 
"(e) a notice of demand served to a dealer for realisation of tax, 
interest, late fee or penalty, if any, on an assessment made in 
respect of any period which ended on the 31st day of March, 
2007 where the dealer had bona fide either not collected and 
paid no tax or collected and paid tax at a rate lower than the 
actual rate of tax applicable, on certain sale or on sale of certain 
goods, as the case may be and where the dealer claims by 
producing relevant evidences that such non-payment of tax or 
payment of tax at a rate lower than the actual rate is due to 
mistake of law during such year or part thereof; 
(0 a notice of demand has been served to a dealer on or before the 
31st day of March, 2007, for realization of penalty imposed 
under section 96, where the dealer has removed the cause 
for imposition of such penalty by way of making payment of 
tax which would have been avoided as referred to in sub-
section (1) of the said section."; 
(3) in section 16, after sub-section (5), the following sub-sections shall be 
inserted:— 
`(6) Notwithstanding anything contained in sub-section (1) or 
sub-section (2), a registered dealer having liability to pay tax under 
the Act, who makes sales of such cooked foods, non-alcoholic drinks 
and beverages, manufactured by him, as are specified in Schedule 
CA, from his hotel, mandap, restaurant or any other eating-house in 
West Bengal, may, at his option,— 
(a) if his turnover of sales of such goods, as referred to in this sub-
section, in the year ending on the day preceding the date of 
coming into force of this sub-section does not exceed fifteen 
lakh rupees; or 
(b) if his turnover of sales of such goods, as referred to in this 
sub-section, on or after the date of coming into force of this 
sub-section does not exceed fifteen lakh rupees; or 
(c) if his turnover of sales of such goods, as referred to in this 
sub-section, during the period from the commencement of the 
year in which he gets himself registered to the date of 
registration, does not exceed fifteen lakh rupees, 
pay, in lieu of tax payable under sub-section (2), tax for each tax 
period of the year, at such compounded rate not exceeding four per 
centum as the State Government may, by notification, specify on his 
turnover of sales of such goods, on which tax is payable, in the year 
for which such option is required to be exercised, subject to such 
restrictions and conditions as may be prescribed: 
Provided that such dealer shall not be entitled to issue tax invoice 
referred to in clause (48) of section 2 of the Act: 
16 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 	 [PART III 
The West Bengal Finance Act, 2010. 
(Section 6.) 
Provided further that if during the period of enjoyment of payment 
of tax at compounded rate, turnover of sales of such goods, as referred 
to in this sub-section, of a dealer exceeds fifteen lakh rupees, he shall 
become ineligible to pay tax under this sub-section from the 
commencement of the month immediately following the month during 
which his turnover of sales of such goods, as referred to in this sub-
section, exceeded such sum. 
Explanation I.—For the purpose of this sub-section, the 
word "hotel" shall have the same meaning as assigned to it in the 
West Bengal Entertainments and Luxuries (Hotels and Restaurants) 
Tax Act, 1972. 
Explanation II.—For the purpose of this sub-section, the word 
"mandap" means any immovable property as defined in section 3 of 
the Transfer of Property Act, 1882, and includes any furniture, fixtures, 4 of 1882. 
light fittings and floor coverings therein let out for consideration for 
organising any official, social or business function. 
(7) Any registered dealer, who intends to opt for payment under 
sub-section (6) of this section, shall exercise his option for a year, or 
part of the year in which he gets himself registered, by making an 
application to the Commissioner in such manner, and within such 
time, as may be prescribed.'; 
(4) in section 22,— 
(a) in sub-section (4),— 
(i) in the first proviso, for the words "specified in this sub-section.", 
the words "specified in this sub-section:" shall be substituted; 
(ii) after the first proviso, the following proviso shall be inserted:—
"Provided further that notwithst

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