The West Bengal Finance Act, 2013

Ito Lida 
vlai; 
Extraordinary 
Published by Authority 
20 13 
pate 
Registered No. WB/SC-247 	 No. VVB(Part-HD/2013/SAR-8 
CAIIRA 5] 	
TUESDAY, MARCH 26, 2013 	 [SAKA 1935 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NO I thICATION 
No. 543-L.-26th March, 2013.—The following Act of the West Bengal Legislature, having been assented to by the 
Governor, is hereby published for general information:— 
West Bengal Act I of 2013 
THE WEST BENGAL FINANCE ACT, 2013. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 26th March, 2013.] 
 
An Act to amend the West Bengal State Tax on Professions, Trades, Callings and 
Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003. 
WHEREAS it is expedient to amend the West Bengal State Tax on Professions, 
Trades, Callings and Employments Act, 1979, 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-fourth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:- 
West Ben. Act VI of 1979. West Ben. Act 
XXXVII of 2003. 
Short title and 
commencement. 1. (1) This Act may be called the West Bengal Finance Act, 2013. 
(2) Save as otherwise provided, this section shall come into force at once, and 
the remaining provisions of this Act shall come into force on such date or dates 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 71 THE KOLKATA GAZE11E, EXTRAORDINARY, MARCH 26, 2013 	 [PART III 
The West Bengal Finance Act, 2013. 
(Section 2.) 
Amendment of 
West Ben. Act VI 
of 1979. 
• 2. In the West Bengal State Tax on Professions, Trades, Callings and Employments 
Act, 1979,— 
(1) in section 2, in clause (0,— 
(a) for the words "club or association, so engaged", the words "club or 
association, or a branch or office of such firm, company, corporation 
or other corporate body, any society, club or association, so engaged" 
shall be substituted; 
(b) Explanation shall be renumbered as Explanation I, and after the 
Explanation, so renumbered, the following Explanation shall be 
inserted:— 
"Explanation IL—For the purpose of this clause, every branch or 
office of a firm, company, corporation or other corporate body, any 
society, club or association shall be deemed to be separate person."; 
(2) after section 5B, the following section shall be inserted:— 
"Special provision 	 5C. (1) Notwithstanding anything contained in sub- for registration 
and enrolment. 	 section (1) and sub-section (2) of section 5, an employer 
or a person, other than a person earning salary or wages 
in respect of whom the tax is payable by his employer, who is liable to 
pay tax under section 3, or section 4, or both but has failed to apply for 
registration or enrolment or both under the Act, may, at his option, make 
an application for registration or enrolment or both in the prescribed form 
to the prescribed authority under section 5 within the 31st day of January, 
2014, alongwith a declaration by such employer or person in such 
prescribed form together with the proof of payment of tax, for the amount 
as mentioned in sub-section (2): 
Provided that the provisions of this sub-section shall not apply to any 
employer or person,— 
(a) if any notice for determination of his liability to pay tax under 
any of the provisions of the Act has been issued to him under 
section 17; or 
(b) if any accounts, registers or documents, including those in the 
form of electronic records have been seized from him under 
section 17 on or after coming into force of this section. 
(2) The amount of tax, depending on the fact whether tax is payable 
by the employer or a person, as the case may be, and the year or years 
or part thereof for which tax is to be paid under this section, in lieu of 
the tax otherwise payable by such employer or a person, shall be— 
(a) in respect of an employer liable to deduct and pay tax under 
section 4, at such rate not exceeding rupees two hundred per 
month per employee, as may be prescribed, for a maximum 
period of two years; 
(b) in respect of tax payable by a person under section 3, at such 
rate not exceeding rupees two thousand five hundred per 
annum, as may be prescribed, for a maximum period of two 
years. 
(3) If the application referred to in sub-section (1) filed by an employer 
or a person is found to be in order and the tax according to the declaration 
have been paid, the prescribed authority shall grant registration or 
enrolment or both to such an employer or a person within thirty days from 
the date of receipt of such application."; 
PART HO 
	
THE KOLKATA GAZEI LE, EXTRAORDINARY, MARCH 26, 2013 	 3 
The West Bengal Finance Act, 2013. 
(Section 2.) 
(3) after section 6, the following sections shall be inserted:— 
"Audit of 	 6A. (1) Notwithstanding anything contained in accounts, etc. and 
raising of demand section 7 and subject to such conditions, restrictions and in certain cases. 	 in such manner, as may be prescribed, the Commissioner 
shall, from among registered employers, select, on a random basis or 
upon information or otherwise, such percentage, or such class or classes 
of employers, as may be prescribed, for audit of the accounts, registers 
or documents, including those in the form of electronic records, maintained 
or kept by such employers for any year or part thereof, not being a period 
which has ended four years previous to the date of selection. 
(2) After a selection is made under sub-section (1), the Commissioner 
shall, with due notice to the employer so selected, proceed to audit the 
accounts, registers and documents, including those in the form of electronic 
records, maintained or kept by the employer to verify the correctness of 
the returns furnished and tax paid thereon, for the year or part thereof 
as referred to in sub-section (1). 
(3) The Commissioner shall, after considering all the evidence produced 
in course of the proceedings or collected by him, or to the best of his 
judgement where the employer has failed to comply with the notice issued 
under sub-section (1), prepare a report stating his observation or findings 
therein, and also prepare a computation sheet, in the form and manner 
as may be prescribed, to be attached with the report showing quantification 
of tax, interest, or late fee payable by him: 
Provided that the Commissioner shall, before preparing the report, 
provide the employer an opportunity of being heard and incorporate his 
objections, if any, in such report. 
(4) Any audit under this section shall be completed within a period 
not exceeding three months from the date on which the selection is made 
by the Commissioner: 
Provided that where the Commissioner is satisfied that audit in respect 
of any employer cannot be completed within three months from the date 
of selection, he may, upon giving the employer an opportunity of being 
heard and for the reasons to be recorded in writing, extend the period 
for another three months and shall immediately communicate the same 
to the employer. 
(5) Where the employer accepts the findings in the report and pays 
the tax, interest or late fee as shown in the computation sheet stated in 
sub-section (3), the proceeding under this section shall automatically 
stand dropped. 
(6) Where the employer fails to pay the tax, interest, or late fee as 
stated in the computation sheet attached to the report within one month 
of receipt of such report and the computation sheet, the report shall, on 
expiry of the said one month, be deemed to be an order of assessment 
under section 7 and the computation sheet attached to the report shall 
be deemed to be a notice of demand and the amount mentioned therein, 
shall be payable within fifteen days thereafter. 
Special provision 	 6B. (1) Where a registered employer has not for famishing 
return. 	 furnished return under sub-section (1) of section 6, for 
one or more periods ending on the 31st day of March, 
2012, he may, without payment of interest or late fee, furnish the pending 
4 	 THE KOLKATA GAZEIt E, EXTRAORDINARY, MARCH 26, 2013 	 [PART III 
The West Bengal Finance Act, 2013. 
(Section 2.) 
returns for the period of last two years within 31st January, 2014, 
enclosing a receipt showing payment of full amount of tax according 
to such returns: 
Provided that— 
(1) the provisions of this section shall not apply to an employer 
whose accounts, registers or documents, including those in 
the form of electronic records have been seized from him 
under section 17 or where any assessment proceeding has 
been initiated under section 7; 
(2) in a case where the registered employer has already paid any 
interest or late fee for the relevant period such interest or late 
fee shall neither be refundable to him nor be adjusted against 
any liability, under any circumstances."; 
(4) in section 7,— 
(a) in sub-section (6), for the words, figures and letters "on or before 
the 31st day of March, 2011, shall be deemed to have been made 
on the 31st day of March, 2012", the words, figures and letters "on 
or before the 31st day of March, 2012 shall be deemed to have been 
made on the 31st day of March, 2013" shall be substituted; 
(b) in sub-section (6A), for the words, figures and letters "30th day of 
September, 2012", the words, figures and letters "30th day of 
September, 2013" shall be substituted; 
(c) in sub-section (8), for the words, figures and letters "31st day of 
December, 2012", the words, figures and letters "31st day of 
December, 2013" shall be substituted; 
after section 7A, the following section shall be inserted:— 
"summary 	 7B. (1) A return furnished by a registered employer assessment of 
returns. 	 under section 6, shall be deemed to have been summarily 
assessed on the date of submission of such return if— 
(a) the return furnished under the Act is complete and self-
consistent; 
(b) the amount of tax, interest and late fee is paid in full according 
to such return; and 
(c) no proceeding arising from seizure of accounts has been 
initiated or is pending in respect of the year to which the 
return period relates, or for any period in respect of the 
preceding two years, by any authority under the Act. 
(2) No assessment shall be made under section 7 in respect of any 
return summarily assessed under sub-section (I), unless such summary 
assessment is reopened under sub-section (3). 
(3) A summary assessment under sub-section (1) may be reopened by 
the Commissioner by an order in writing, after granting the registered 
employer an opportunity of hearing, within six years from the end of the 
year in respect of which such summary assessment has been made, if he 
is satisfied that an assessment is required to be made under section 7 in 
the interest of State revenue or for any other reason."; 
(6) in section 10, to the proviso, the following proviso shall be added:—
"Provided further that where a registered employer being a company, 
fails to make payment of tax under this section, any director, manager, 
(5) 
PART in] 	 THE KOLKATA GAZE I It, EXTRAORDINARY, MARCH 26, 2013 	 5 
The West Bengal Finance Act, 2011 
(Section 3.) 
secretary, or other officer of such company who was in charge of, and 
responsible to, the company for the conduct of business of such company 
and knowingly concerned with such non-payment of tax, shall be equally 
liable for the said penalty."; 
(7) for section 26, the following section shall be substituted:- 
"Power to exempt. 	 26. (1) The State Government may, by notification, 
make an exemption or reduction in the rate of tax payable 
by any specified class of persons subject to such restrictions and conditions 
as may be specified in the notification. 
(2) The State Government may, by notification, cancel or vary a 
notification issued under sub-section (1)."; 
(8) in the Schedule to the Act, in serial No. 1,- 
(a) in sub-serial (iii) in column (2), for the entry relating thereto in 
column (3), the word "Nil" shall be substituted; 
(b) in sub-serial (iv) in column (2), for the entry relating thereto in 
column (3), the word "Nil" shall be substituted. 
Amendment of 
West Ben. Act 
XXXVII of 2003. 
3. In the West Bengal Value Added Tax Act, 2003,- 
(1) in section 2,- 
(a) in clause (18), in sub-clause (a), for the words, figures, letters and 
brackets "enjoying composition under sub-section (3), sub-
section (3A), sub-section (3B) or sub-section (6), of section 16", the 
words and figures "enjoying composition under any of the sub-
sections of section 16" shall be substituted; 
(b) in clause (23), in sub-clause (c), for the words, figures, letters and 
brackets "under sub-section (3), sub-section (3A), or sub-
section (3B), or sub-section (6), of section 16", the words and figures 
"under any of the sub-sections of section 16" shall be substituted; 
(c) in clause (26), for the words, figures, letters and brackets "under sub-
section (3) of section 16 or sub-section (3A), or sub-section (3B), 
of section 16", the words and figures "under any of the sub-sections 
of section 16" shall be substituted; 
(2) in section 8,- 
(a) for sub-section (2), the following sub-section shall be substituted:- 
"(2) The Bureau shall consist of such numbers of operational 
units, and such numbers of Special Commissioners or Additional 
Commissioners (hereinafter referred to as Special Officers), as the 
State Government may deem fit to appoint and such number of other 
persons appointed under sub-section (1) of section 6 to assist the 
Commissioner as may be required for discharging its functions under 
the Act."; 
(b) for sub-section (4), the following sub-section shall be substituted: - 
"(4) The Bureau may, for the purpose of carrying out any 
investigation or inquiry under sub-section (3), exercise all the powers 
under section 42, section 66, section 66A, section 66AA, section 67, 
section 68, section 69, section 70, section 71, section 72, section 74, 
section 75, section 76, section 77, section 78, section 79, section 80 
and section 81."; 
6 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2013 	 [PART III 
The West Bengal Finance Act, 2013. 
(Section 3.) 
(c) in sub-section (7), for the words "assess or re-assess net tax or any 
other tax, impose penalty, determine interest, or collect or enforce 
payment of tax, penalty or interest", the words "make assessment 
including provisional assessment or re-assessment of net tax or any 
other tax or net tax credit, determine interest or late fee, impose 
penalty, or collect or enforce payment of tax, interest, late fee or 
penalty" shall be substituted; 
(d) for sub-section (8), the following sub-section shall be substituted:— 
"(8) A Special Officer may assign such functions of the Bureau 
to such other persons referred to in sub-section (2), as he may think 
fit."; 
(e) in sub-section (10), for the words "the Special Officer, the words 
"a Special Officer" shall be substituted; 
(f) in sub-section (11), for the words "the Special Officer", the words 
"a Special Officer" shall be substituted; 
(3) in section 12, for sub-section (2), the following sub-section shall be 
substituted:— 
"(2) Every registered dealer enjoying composition under any of the 
sub-sections of section 16 or under sub-section (4) of section 18, shall, 
in addition to tax payable under any of the provisions of the Act, be also 
liable to pay tax on turnover of purchases, where his turnover of sales 
or contractual transfer price, as the case may be, in the previous year, 
or in the case of a dealer registered in a year, from the start of that year, 
is more than rupees fifty lakh."; 
(4) in section 16,— 
(a) in sub-section (2),— 
(i) in clause (b), for the words "four per centum", the words "five 
per centum" shall be substituted; 
(ii) in clause (ba), for the words "thirteen decimal five zero per 
centum", the words "fourteen decimal five zero per centum" 
shall be substituted; 
(b) in sub-section (3), for the words "compounded rate not exceeding 
one per centum of the total turnover of sales of such dealer in the 
year for which such option is required to be exercised, and subject 
to such conditions and restrictions as may be prescribed", the words 
"compounded rate not exceeding one per centum of the total turnover 
of sales of such dealer in the year for which such option is required 
to be exercised, or a fixed amount, and subject to such conditions 
and restrictions, as may be prescribed" shall be substituted; 
(c) for sub-section (5), the following sub-section shall be substituted:— 
"(5) Any registered dealer, who intends to opt for payment of tax 
at the compounded rate under sub-section (3) or under sub-
section (3A) or under sub-section (3B) of this section, shall exercise 
his option for a year, or a 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, and an option 
exercised by a registered dealer to pay tax at the compounded rate 
in terms of any of the sub-sections of this section, shall be deemed 
to be final and irrevocable for that year or part of that year, as the 
PART 1111] 	
THE KOLKATA GAZEllE, EXTRAORDINARY, MARCH 26, 2013 	 7 
The West Bengal Finance Act, 2013. 
(Section 3.) 
case may be, for which such an option has been exercised, subject 
to the conditions mentioned in sub-section (3)."; 
(d) in sub-section (7), for the words "as may be prescribed", the words 
", as may be prescribed, and such an option exercised by a registered 
dealer shall be deemed to be final and irrevocable for that year or 
part of that year, as the case may be, for which such option has been 
exercised, subject to the conditions mentioned in sub-section (6)" 
shall be substituted; 
(5) in section 18,— 
(a) in sub-section (1),— 
(i) in clause (a), for the words "four per centum", the words "five per centum" shall be substituted; 
(ii) in clause (aa), for the words "four per centum", the words "five per centum" shall be substituted; 
(iii) in clause (b), for the words "thirteen decimal five zero per centum", the words "fourteen decimal five zero per centum" shall be substituted; 
(b) in sub-section (4), after the first proviso, the following proviso shall 
be inserted:— 
"Provided further that an option exercised by a registered dealer 
under this sub-section shall be deemed to be final and irrevocable 
for that year or part of that year for which such an option has been 
exercised."; 
(6) in section 22,— 
(a) sub-section (11) shall be omitted; 
(b) in sub-section (12), in clause (a), for the words, figures, letters and 
brackets "under sub-section (3), or sub-section (3A), or sub-section 
(3B), or sub-section (6), of section 16", the words and figures "under 
any of the sub-sections of section 16" shall be substituted; 
in section 24, in sub-section (1), after the first proviso, the following 
proviso shall be inserted:— 
"Provided further that the provisions of the first proviso may be waived 
by the Commissioner on prayer of a dealer, by an order in writing."; 
(8) in section 25,— 
(a) in sub-section (1),— 
(i) for the words "every transporter, carrier or transporting agent", 
the words "every transporter, carrier or transporting agent, 
including those who are already in possession of a certificate 
of enrolment," shall be substituted; 
(ii) for the words "a certificate of enrolment", the words "a certificate 
of enrolment or a fresh certificate of enrolment, as the case may 
be," shall be substituted; 
(iii) for the words "as may be prescribed", the following words shall 
be substituted:— 
"as may be prescribed, and a transporter, carrier or transporting 
agent to whom a certificate of enrolment or a fresh certificate 
of enrolment has been issued shall— 
(a) display the certificate of enrolment or copies thereof at a 
conspicuous place of his head office and branch office(s) 
and warehouse(s); 
(b) mention the enrolment number as appearing in the certificate 
of enrolment issued to him on every consignment note and 
goods receipt issued by him and on every other document 
as may be prescribed; 
(7) 
8 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2013 	 [PART III 
The West Bengal Finance Act, 2013. 
(Section 3.) 
(b) in sub-section (2),— 
(i) for the words "to make an application for enrolment within the 
prescribed time", the words, letter, figure and brackets "to make 
an application for issue or amendment of the certificate of 
enrolment or a fresh certificate of enrolment, as the case may 
be, within the prescribed time, or fails to comply with clause 
(ii) of sub-section (1)" shall be substituted; 
(ii) for the words "a penalty of a sum not exceeding one thousand 
rupees for each month of default", the words, letters, figure and 
brackets "a penalty, of a sum not exceeding one thousand rupees 
for each month of default in making application for issue or 
amendment of certificate of enrolment, or for failure to comply 
with the provisions of clause (ii) of sub-section (1) for each such 
failure" shall be substituted; 
(9) in section 28A, in sub-section (1),— 
(a) for the words, figures and brackets "under sub-section (2) of section 
25", the words, figures and brackets "under sub-section (1) of section 
25" shall be substituted; 
(b) for the words "has ceased to exist", the words, figures and letter "has 
ceased to exist, or has obtained such certificate on the basis of 
documents or representations which have subsequently been found 
to be false, or has failed to comply with any requirement under 
section 66A" shall be substituted; 
(10) in section 30E, in sub-section (1A), for the words "turnover of sales or 
contractual transfer price or both, or turnover of purchases exceeds 
rupees three crore in a year", the words "turnover of sales or contractual 
transfer price or both, or turnover of purchases exceeds rupees five crore 
in a year" shall be substituted; 
(11) section 31 shall be renumbered as sub-section (1) of that section and after 
sub-section (1) so renumbered, the following sub-section shall be 
inserted:— 
"(2) Where the payment under sub-section (1) is required to make 
electronically and the dealer makes such payment by any other means, 
the Commissioner may direct the dealer to pay by way of penalty an 
amount not exceeding rupees one thousand for each such payment: 
Provided that the Commissioner may waive such penalty if it is proved 
to him that the circumstances under which the payment was made by the 
dealer other than by electronic means was beyond his control."; 
(12) in section 32,— 
(a) in sub-section (2),— 
(i) in the third proviso, for the words "whichever is earlier.", the 
words "whichever is earlier:" shall be substituted; 
(ii) after the third proviso, the following provisos shall be inserted:—
"Provided also that no late fee shall be payable under the third 
proviso, if the total amount of net tax, interest and late fee paid 
in short does not exceed rupees one thousand: 
Provided also that where a dealer having his principal place 
of business in sub-divisions of Darjeeling, Kalimpong or 
Kurseong in Darjeeling district, required to furnish returns under 
sub-section (1), has not furnished returns for the period 
PART an 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2013 	 9 
The West Bengal Finance Act, 2013. 
(Section 3.) 
commencing from the 1st day of April, 2008 and ending on 
the 30th day of June, 2011, such dealer shall furnish returns 
for such period on or before the 30th day of June, 2013 and 
shall pay full amount of net tax without payment of interest 
and late fee for such period: 
Provided also that no refund of interest and late fee shall be 
made, if any dealer mentioned in the foregoing proviso has 
already paid the amount of interest or late fee pertaining to the 
period mentioned in such proviso."; 
(13) in section 33, in sub-section (1), to the proviso, the following proviso 
shall be added:— 
"Provided further that no interest shall be payable by a dealer having 
his principal place of business in sub-divisions of Darjeeling, Kalimpong 
or Kurseong in Darjeeling district, for the period commencing from the 
1st day of April, 2008 and ending on the 30th day of June, 2011, where 
such a dealer furnishes the returns for such period under sub-section (1) 
of section 32, on or before the 30th June, 2013."; 
(14) in section 40, in sub-section (1), in proviso,— 
(a) in item (ii), for the words "works contract.", the words "works 
contract; or" shall be substituted; 
(b) after item (ii), the following item shall be inserted:— 
"(iii) where the amount mentioned in the tax invoice, invoice or bill 
in a single transaction or multiple transactions with a dealer 
during a year relating to transfer of property in goods (whether 
as goods or in some other form) in the execution of works 
contract does not exceed rupees ten thousand."; 
(c) after sub-section (3), the following sub-section shall be inserted:— 
"(3A) Where the person who has sent a copy of the account 
statement as referred to in sub-section (3) discovers any omission or 
error in it which is apparent and honest in nature, he may, within 
six English Calendar months beginning from the month immediately 
following the month in which such statement is to be sent, send a 
revised statement, and if the revised statement shows a greater amount 
of tax deducted, or late fee than what was shown in the original 
statement it shall be accompanied by a receipt showing payment of 
the extra amount of deducted tax or late fee in the manner as provided 
in section 31."; 
(15) in section 43A, for sub-section (2), the following sub-sections shall be 
substituted:— 
"(2) The special audit may be made, notwithstanding the provisions 
of section 47 or section 47A or section 47AA, for any period or part 
thereof within six years from the end of the year to which such period 
relates. 
(3) The provisions of sub-section (3) and sub-section (5A), of section 
43 shall apply mutatis mutandis in respect of audit under this section."; 
(16) in section 46, for sub-section (1), the following sub-sections shall be 
substituted:— 
"(1) The Commissioner may, after giving a notice to a registered 
dealer in such manner as may be prescribed, assess to the best of his 
10 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2013 	 [PART III 
The West Bengal Finance Act, 2013. 
(Section 3.) 
judgement the amount of net tax or any other tax payable or net tax 
credit of such dealer in respect of a year or part thereof, where— 
(a) no return has been furnished by the registered dealer for all or any 
of the return periods of such year or part thereof; or 
(b) the Commissioner deems it fit and proper to assess the registered 
dealer, as he is prima facie satisfied that there has been short payment 
of net tax or excess claim of net tax credit by such dealer, or that 
the State Government has suffered loss of revenue on account of such 
dealer, or for any other reason to be recorded in writing, including 
for the purpose of refund of tax: 
Provided that— 
(a) no assessment shall be made under this section for the period for 
which a provisional assessment has been made under sub-section (2) 
of section 45 but has not been revoked under sub-section (3) or sub-
section (4) of that section, or appeal is pending under section 84 or 
application for revision is pending under section 87 or section 87A, 
in respect of such assessment; 
(b) no assessment shall be made under this section in respect of a return 
period, where a notice under sub-section (2) of section 43 has been 
issued for the purpose of auditing the accounts, registers and 
documents of the dealer for a period containing that return period; 
(c) no fresh assessment proceedings under this sub-section shall be 
made, where the report together with the computation sheet arising 
from an audit under section 43, are deemed to be an order of assessment 
and a notice of demand, respectively, under sub-section (5A) of that 
section; 
(d) no assessment may be made under this Act in respect of any return 
period starting on or aftrer the 1st day of April, 2010, if assessment 
under the Central Sales Tax Act, 1956, is required to be made only 74 of 1956. 
for non-furnishing of declaration and certificates prescribed under 
the said Act, and the Commissioner deems it fit and proper not to 
make such assessment; 
(e) no assessment may be made for any return period starting on or after 
the 1st day of April, 2010, in respect of a registered dealer who has 
closed his business where the Commissioner deems it fit and proper: 
Provided further that if on appeal or revision, a provisional assessment 
order under section 45 in respect of a year or a return period is set aside 
with a direction to make fresh assessment, no further action shall be taken 
under section 45 and assessment for the year or part thereof containing 
that return period shall be made afresh under this section and such 
assessment shall be completed within two years from the date of order 
made in appeal or revision; 
(1A) Nothing in sub-section (1) shall be construed to restrict the 
power of the Commissioner, or of any person appointed under sub-
section (1) of section 6 to assist him, to make an assessment under this 
section in respect of any return period ending on or before the 31st day 
of March, 2012 where the proceeding for such assessment, or for audit 
under section 43 for such period, is or has been initiated on or before 
the 30th June, 2013."; 
PART ilin 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2013 	 11 
The West Bengal Finance Act, 2013. 
(Section 3.) 
(17) in section 49, in sub-section (1), after the sixth proviso, the following 
proviso shall be inserted:— 
"Provided also that a dealer who has furnished return under the fifth 
proviso to sub-section (2) of section 32, assessment under section 46 may, 
notwithstanding anything contained in this section, be made on or before 
the 31st day of December, 2013."; 
(18) in section 64, in sub-section (1), for the words, figures, letters and 
brackets "Subject to the first proviso to sub-section (3), first proviso to 
sub-section (3A), first proviso to sub-section (3B), of section 16 and first 
proviso to sub-section (4) of section 18,", the words, figures and brackets 
"Subject to the provisions relating to dealers paying tax at compounded 
rate under any of the sub-sections of section 16 or under sub-section (4) 
of section 18," shall be substituted; 
(19) in section 84, in sub-section (1), in the first proviso, for the words "in 
disposing of any appeal", the words "in disposing of such appeal" shall 
be substituted; 
(20) in section 87, in sub-section (1), after the second proviso, the following 
proviso shall be inserted:— 
"Provided also that where such application relates to an order passed 
by the appellate forum constituted by the Commissioner under the first 
proviso to sub-section (1) of section 84, such order shall not be revised 
unless the appellant produces the document relating to— 
(a) proof of payment of ten per centum of the amount of the disputed 
tax or rupees five latch, whichever is less, and 
(b) proof of payment of the full amount of tax, interest and late fee, as 
the appellant may admit to be due from him."; 
(21) in section 88, after the first proviso, the following proviso shall be 
inserted:— 
"Provided further that any order passed under section 87A or by the 
appellate forum constituted by the Commissioner under the first proviso 
to sub-section (1) of section 84, may be reviewed, either on its own 
motion or upon an application by the authority which has passed such 
order or by a similar authority to which the matter has been assigned to 
by the Commissioner."; 
(22) in Schedule C, for the words and figures "List of goods taxable at 4%", 
the words and figures "List of goods taxable at 5%" shall be substituted; 
(23) in Schedule CA, for the words and figures "List of goods taxable at 
13.5%", the words and figures "List of goods taxable at 14.5%" shall 
be substituted. 
By order of the Governor, 
MALAY MARUT BANERTEE, 
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 

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