The West Bengal Finance Act, 2014

Registered No. WB/SC-247 
	 No. WB(Part-II)/2014/SAR-9 
Walken 
otit z  0 4 retirgv tar s  
13:neOe ct•P• nn91%Poc#11:1A-4- t:',714 149A 
et14/ 
• 4., • 
ticiAci W4 
Extraordinary 
Published by Authority 
PHALGUNA 20] 
	 TUESDAY, MARCH 11, 2014 
	 [SAKA 1935 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 440-L.-11th March, 2014.—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 2014 
THE WEST BENGAL FINANCE ACT, 2014. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 11th March, 2014.] 
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, 
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 Indian Stamp Act, 1899, in its application to 
the State of West Bengal, 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-fifth Year of the Republic of India, by the Legislature 
of West Bengal, as follows:- 
2 of 1899. 
West Ben. Act VI 
of 1979. 
West Ben. Act 
XXXVII of 2003. 
2 	
THE KOLKATA GAZE! 1E, EXTRAORDINARY, MARCH 11, 2014 	 [Para III 
0 
Short title and 
commencement. 
Application and 
amendment of Act 
2 of 1899. 
Amendment of 
West Ben. Act VI 
of 1979. 
The West Bengal Finance Act, 2014. 
(Sections 1-3.) 
„ir 
1. (1) This Act may be called the West Bengal Finance Act, 2014. 
(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 purposes and in the 
manner hereinafter provided. 
(2) In sub-section (6) of section 47A to the principal Act,— 
(a) for the words "an interest at the rate of two per centum", the words "an 
interest at the rate of one per centum" shall be substituted; 
(b) for the words "full payment of such duty", the words "full payment of 
such duty, subject to a maximum of rupees twenty thousand" shall be 
substituted. 
(3) In Schedule IA to the principal Act,— 
(a) in article 32, in item (b), for the entries under the heading "Proper Stamp- 
duty" against sub-item (ii), the following entries under the heading "Proper 
Stamp-duty" shall be substituted:— 
"Rupees ten for every Rs. 500 or part thereof, for the amount secured 
by such deed, subject to the maximum of Rs. 1,00,000."; 
(b) in article 35,— 
(i) in item (c), for the entries under the heading "Proper Stamp-duty" 
against sub-item (ii), the following entries under the heading "Proper 
Stamp-duty" shall be substituted:- 
"The stamp-duty as conveyance (No.23) on the market value 
of the property which is the subject-matter of the lease, or an 
aggregate of stamp-duties as a Conveyance (No.23) on rent (three 
times of the average annual rent) and premium or money advanced 
or security charges advanced, whichever is higher: 
Provided that in any case, when an agreement for a lease is 
stamped or a lease in pursuance of such agreement is subsequently 
executed, the duty on such lease shall not exceed rupees ten."; 
(ii) in item (d), after Explanation III, the following Explanation 
shall be added:- 
'Explanation IV.—The expression "or for security charges 
advanced" referred to in items (b) and (c) of article 35, shall mean 
non-refundable security charges or deposits only.'; 
(c) in article 43, in item (a), for the entries under the heading "Proper Stamp- 
duty", the following entries under the heading "Proper Stamp-duty" shall 
be substituted:— 
"Fifty paise for every Rs. 5000 or part thereof, of the value of the 
good or commodity.". 
3. In the West Bengal State Tax on Professions, Trades, Callings and Employments 
Act, 1979,— 
(1) in section 3,— 
(a) in sub-section (2), the proviso shall be omitted; 
(b) after sub-section (2), the following sub-section shall be inserted:— 
"(3) The State Government, after giving by notification not less 
than fourteen days' notice of its intention so to do, may, by like 
notification, with prospective or retrospective effect, add to, amend, 
or alter the Schedule to the Act."; 
a 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 3 
The West Bengal Finance Act, 2014. .,„ 
(Section 3.) 
(2) in section 5, sub-section (5) shall be omitted; 
(3) for section 5C, the following section shall be substituted:— 
"Special provision 	 5C. (1) Notwithstanding anything contained in sub- 
for registration and section (1) and sub-section (2) of section 5, an employer enrolment. 	 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 March, 
2015, along with 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). 
(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 for the previous 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 tax payable by a person under section 3,— 
rupees one thousand only if paid within 30.06.2014 
rupees one thousand two hundred 
only 
if paid within 30.09.2014 
rupees one thousand five hundred 
only 
if paid within 31.12.2014 
rupees two thousand only if paid within 31.03.2015. 
(b) in respect of an employer liable to deduct and pay tax under 
section 4,— 
rupees one thousand only per 
employee 
if paid within 30.06.2014 
rupees one thousand two hundred 
only per employee 
if paid within 30.09.2014 
rupees one thousand five hundred 
only per employee 
if paid within 31.12.2014 
rupees two thousand only per 
employee 
if paid within 31.03.2015. 
(3) Such employer or person obtaining registration or enrolment 
under this section, shall continue to pay tax under section 3 or section 4 
for all subsequent periods as applicable. 
(4) If the application referred to in sub-section (1) filed by an 
employer or a person liable to pay tax under this Act, is found to be in 
order, the prescribed authority shall grant registration or enrolment or both 
to such an employer or a person, as the case may be."; 
(4) in section 6B, in sub-section (1), for the words, figures and letters "periods 
ending on the 31st day of March, 2012, he may, without payment of interest 
or late fee, furnish the pending returns for the period of last two years 
within 31st January, 2014", the words, figures and letters "periods ending 
on the 31st day of March, 2013, he may, without payment of interest or 
late fee, furnish the pending returns for the periods of last year within 31st 
January, 2015", shall be substituted; 
(5) section 7A shall be omitted; 
(6) Section 8A shall be omitted; 
(7) Section 12B shall be omitted; 
(8) section 13 shall be omitted; 
4 	 THE KOLKATA GAZE! 1E, EXTRAORDINARY, MARCH 11, 2014 	 [PART III 
The West Bengal Finance Act, 2014. 
(Section 3.) 
(9) in section 17A, for the words and figures "person falling under any of the 
entries from serial Nos. 2 to 22 of the Schedule has paid tax for any year 
at a rate lower than", the words "person has paid tax for any year at a rate 
lower than" shall be substituted; 
(10) in section 26, in sub-section (1), for the words "exemption or reduction in 
the rate of tax payable", the words "exemption or reduction in the rate of 
tax payable, or allow rebate on tax payable," shall be substituted; 
(11) for Schedule, the following Schedule shall be substituted:— 
`SCHEDULE 
(See sub-section (2) of section 3.) 
Schedule of rates of tax on professions, trades, callings and employments. 
SI. 
No. 
Class of persons Rate of tax 
(1) (2) (3) 
1. Employees earning monthly salary or wages— 
(i) Not exceeding Rs.8,500 
(ii) Above Rs.8,500 but not exceeding Rs. 10,000 
(iii) Above Rs. 10,000 but not exceeding Rs. 15,000 
(iv) Above Rs. 15,000 but not exceeding Rs. 25,000 
(v) Above Rs.25,000 but not exceeding Rs.40,000 
(vi) Above Rs.40,000 
Nil, 
Rs. 90 per month, 
Rs.110 per month, 
Rs. 130 per month, 
Rs. 150 per month, 
Rs. 200 per month. 
2. Persons being individuals engaged in any profession or calling 
(but not engaged as an employee) being— 
(a) Legal practitioners including solicitors and notaries 
public; 
(b) Medical Practitioners including medical consultants 
and dentists; 
(c) Directors (other than those nominated by Government) 
of companies registered under the Companies Act, 
1956 (1 of 1956) or under the Companies Act, 2013 
(18 of 2013); 
(d) Technical or professional consultants other than those 
mentioned elsewhere in the Schedule; 
(e) Members of Associations recognised under the 
Forward Contracts (Regulation) Act, 1952 (74 of 
1952); 
(0 Members of Stock Exchanges recognised under the 
Securities Contracts (Regulation) Act, 1956 (42 of 
1956); 
(g) Remisiers recognised by a Stock Exchange; 
(h) Holders of permits granted or issued under the Motor 
Vehicles Act, 1988 (59 of 1988), for transports 
vehicles, which are adapted to be used for hire or 
reward, like auto-rickshaws, three-wheeler goods 
vehicles, taxi including luxury taxi, trucks, trailers 
or buses; 
(i) Postal agents, chief agents, principal agents, special 
agents, insurance agents, surveyors and loss assessors; 
(j) Jockeys licensed by any Turf Club in the State; 
PART III] 	 THE KOLKATA GAZE! Ils, EXTRAORDINARY, MARCH 11, 2014 	 5 
The West Bengal Finance Act, 2014. 
(Section 3.) 
SI. 
No. 
Class of persons Rate of tax 
(1) (2) (3) 
where the annual gross income in the preceding year or 
part thereof of any such person mentioned above is— 
(i) Not more than Rs. 60,000 
(ii) Above Rs. 60,000 but not exceeding Rs. 72,000 
(iii) Above Rs. 72,000 but not exceeding Rs. 84,000 
(iv) Above Rs. 84,000 but not exceeding Rs. 96,000 
(v) Above Rs. 96,000 but not exceeding Rs. 1,08,000 
(vi) Above Rs. 1,08,000 but not exceeding Rs. 1,80,000 
(vii) Above Rs. 1,80,000 but not exceeding Rs. 3,00,000 
(viii) Above Rs. 3,00,000 but not exceeding Rs. 5,00,000 
(ix) Above Rs. 5,00,000 
Nil, 
Rs. 480 per annum, 
Rs. 540 per annum, 
Rs. 600 per annum, 
Rs. 1,080 per annum, 
Rs. 1,320 per annum, 
Rs. 1,560 per annum, 
Rs. 2,000 per annum, 
Rs. 2,500 per annum. 
3. Persons engaged in any profession or trade involving supply 
of goods or services or both, being— 
(a) Dealers as defined under the West Bengal Sales Tax 
Act, 1994 (West Ben. Act XLIX of 1994) or the 
West Bengal Value Added Tax Act, 2003 (West Ben. 
Act XXXVII of 2003) or the Central Sales Tax Act, 
1956 (74 of 1956), whether or not liable to pay tax 
under the aforesaid Acts, but excluding departments 
of the Central 	 or the State Governments; 
(b) Employers and/or Shopkeepers as defined in the West 
Bengal Shops and Establishments Act, 1963 (West 
Ben. Act XIII of 1963), whether or not their 
establishments or shops are situated within an area 
to which the aforesaid Act applies and also whether 
registered or not registered under that Act; 
(c) Co-operative societies registered or deemed to be 
registered under the West Bengal Co-operative 
Societies Act, 1983 (West Ben .Act XLV of 1983) 
and other registered societies; 
(d) Cable operator, signal provider including M.S.O. and 
cable hirer in cable television network and their 
agents; 
(e) Contractors of all descriptions engaged in any work; 
(f) Owners or occupiers or licencees or lessees of 
factories as defined in the Factories Act, 1948 (63 of 
1948); 
(g) Owners, occupiers, licencees or lessees of internet cafe; 
(h) Owners, occupiers, licencees or lessees of 
weighbridge; 
(i) Owners of Subscribers Trunk Dialling (STD) or 
International Subscriber Dialling (ISD) booths; 
(j) Owners or occupiers of cold storages; 
(k) Owners or occupiers or licencees or lessees of tutorial 
homes and training institutes of any description; 
(I) Owners or occupiers or licencees or lessees of 
residential hotels including guest houses, lodges, 
holiday homes or any other similar property let out 
on rent or against user fee; 
6 	
THE KOLKATA GAZE 1 if.„ EXTRAORDINARY, MARCH 11, 2014 	 [PART III 
The West Bengal Finance Ad, 2014. 
(Section 3.) 
SI. 
No. 
Class of persons Rate of tax 
(I) (2) (3) 
(m) Owners or occupiers or licencees or lessees of cinema 
houses and theatres including multiplexes, video 
parlours, video halls, video rental libraries; 
(n) Licensed vendors of country liquor, opium, bhang, 
pachwai or toddy; 
(o) Owners, occupiers, licencees or lessees of non-air 
conditioned beauty parlours or spa or hair dressing 
saloons; 
(p) Persons providing courier services; 
(q) Partnership firms constituted under Indian Partnership 
Act, 1932 (9 of 1932) and limited liability partnership 
firms established under Limited Liability Partnership 
Firms Act, 2008 (6 of 2009); 
where the annual gross turnover or annual gross receipt in 
the preceding year or part thereof of any such person 
mentioned above is— 
(i) Not more than Rs. 5,00,000; 
(ii) Above Rs. 5,00,000 but not exceeding Rs.7,50,000; 
(iii) Above Rs. 7,50,000 but not exceeding Rs.25,00,000; 
(iv) Above Rs. 25,00,000 but not exceeding Rs. 50,00,000; 
(v) Above Rs. 50,00,000; 
Nil, 
Rs. 300 per annum, 
Rs. 600 per annum, 
Rs. 1,200 per annum, 
Rs. 2,500per annum, 
4. Persons who are engaged in any profession, trade, or calling 
in West Bengal, being— 
(a) Estate agents or promoters or brokers or commission 
agents or del credere agents or mercantile agents; 
(b) Stevedores, clearing agents, customs agents, licensed 
shipping brokers or licensed boat suppliers; 
(c) Occupier of a jute mill, or shipper of jute, as defined 
in the West Bengal Sales Tax Act, 1994 (West Ben. 
Act XLIX of 1994) or the West Bengal Value Added 
Tax Act, 2003 (West Ben. Act XXXVII of 2003); 
(d) Occupiers, owners, lessees or licensees of rice mills; 
(e) Owners or lessees of petradieseUgas filling stations 
and service stations and agents or distributors thereof 
including retail dealers of liquified petroleum gas; 
(f) Owners or occupiers of distilleries, breweries and 
bottling plants; 
(g) Licensed vendors of foreign liquor; 
(h) Owners, licencees or lessees of premises let out for 
social functions; 
(i) Air-conditioned beauty parlours or spa; 
(j) Resorts, gym, slimming centres, and wellness centres 
of all types and descriptions; 
(k) Air-conditioned hair dressing saloons; 
(1) Air-conditioned restaurants; 
PART lin 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 7 
The West Bengal Finance Act, 2014. 
(Section 3.) 
SI. 
No. 
Class of persons Rate of tax 
.1) (2) (3) 
(m) Licensed money lenders under the Bengal Money 
Lender Act, 1940 (Ben. Act X of 1940); 
(n) Individuals or institutions conducting chit funds and 
lotteries and authorised stockists of lottery tickets; 
(o) Banking companies as defined in the Banking 
Regulation Act, 1949 (10 of 1949); 
(p) Companies registered under the Companies Act, 1956 
(1 of 1956) or the Companies Act, 2013 (18 of 2013); 
(q) Persons providing services in relation to the security 
of any property or person, by providing security 
personnel or otherwise and including the provision of 
services in relation to investigation, detection or 
verification of any fact or activity; 
(r) Bookmakers and trainers licensed by Royal Calcutta 
Turf Club or any other Turf Club in the State; 
(s) Owners or occupiers or licencees or lessees of nursing 
homes, pathological laboratories including diagnostic 
centres. 
Rs. 2,500 per annum. 
Explanatory Notes.— 
(1) The rate of tax payable by any person covered in entry against serial number 
4 above shall be Rs. 2,500 per annum irrespective of the amount of gross turnover or 
gross receipts of such person. 
(2) Notwithstanding anything contained in this Schedule, where a person is 
covered by more than one entry in this Schedule, the highest rate of tax specified 
under any of those entries shall be applicable in his case. 
(3) For the purposes of entries against serial number 2, "annual gross income", 
in relation to a person, shall mean the aggregate of the amounts including fee, 
remuneration, reimbursement, commission or any other sum, by whatever name called, 
relating to his profession or calling in West Bengal, receivable by him, and that of all 
his branches or offices in West Bengal, during the immediately preceding year. 
(4) For the purposes of entries under serial number 3, "annual gross turnover" or 
"annual gross receipt", as the case may be, in relation to a person, shall mean the 
aggregate of the amounts including valuable consideration, fee, remuneration, 
reimbursement, commission or any other sum, by whatever name called, relating to 
his profession or trade in West Bengal, receivable by him, and that of all the branches 
or offices in West Bengal in respect of a firm, company, corporation or other corporate 
body, any society, club or association, during the immediately preceding year. 
(5) The rate of tax payable by each branch or office of a firm, company, corporation 
or other corporate body, any society, club or association shall be the same as that 
payable by that firm, company, corporation or other corporate body, society, club or 
association, as the case may be, in accordance with any entry of this Schedule. 
(6) If any person, who is not liable to make any payment of tax under this Act in 
any particular year or part thereof, as his annual gross income or annual gross turnover 
or annual gross receipt, as the case may be, in the previous year or part thereof did not 
exceed the minimum threshold limit as shown in column (3), but intends to get himself 
enrolled under this Act, or intends to continue his enrolment under this Act, as the 
case may be, he shall be liable to pay for that year or part thereof Rs. 480, if he is a person 
covered by serial No. 2, and Rs. 300, if he is a person covered by serial No. 3.'. 
8 	
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 [PART III 
Amendment of 
West Ben. Act 
XXXVII of 2003. 
The West Bengal Finance Act, 2014. 
(Section 4.) 
4. In the West Bengal Value Added Tax Act, 2003,— 
(1) in section 2,— 
(a) in clause (6), for the words "by notification specify, but shall not 
include second hand plant and machinery", the words "by notification 
specify" shall be substituted; 
(b) in clause (19A), for the words "in respect of works contract executed 
within West Bengal", the words "in respect of works executed within 
West Bengal" shall be substituted; 
(2) in section 7, in sub-section (1), for the words and figures "may constitute 
a West Bengal Sales Tax Appellate and Revisional Board for discharging 
the functions as referred to in section 87", the words and figures "may 
constitute a West Bengal Sales Tax Appellate and Revisional Board 
in Kolkata, and its different benches in other districts of the State, 
for discharging the functions as referred to in section 87" shall be 
substituted; 
(3) in section 10, in sub-section (6), for the words, figures and brackets "under 
sub-section (2) or under sub-section (3) or under sub-section (4) of 
section 14", the words and figures "under section 14" shall be substituted; 
(4) in section 24,— 
(a) in sub-section (1),— 
_(i) first proviso shall be omitted; 
(ii) second proviso shall be omitted; 
(b) sub-section (2B) shall be omitted; 
(5) in section 32,— 
(a) in sub-section (2), in the fifth proviso, for the words, figures and 
letters "on or before the 30th day of June, 2013", the words, figures 
and letters "on or before the 31st day of July, 2014" shall be 
substituted; 
(b) after sub-section (4), the following sub-section shall be inserted:— 
"(4A) The provisions of sub-section (4) shall, mutatis mutandis, 
apply for collection of tax at source made in terms of section 40A."; 
(6) in section 33, in sub-section (1), in the second proviso, for the words, 
figures and letters "on or before the 30th June, 2013", the words, figures 
and letters "on or before the 31st day of July, 2014" shall be substituted; 
(7) after section 40, the following section shall be inserted:— 
"Collection of tax 	 40A. (1) Notwithstanding anything contained in at source. 
section 32 or any rules made thereunder or any terms 
of a contract to the contrary, the person responsible for paying any sum 
for infra-state purchase of taxable goods from any dealer, wholly or partly 
in pursuance of a contract between such dealer and the Government or a 
local authority shall, at the time of payment of any sum to such dealer by 
any mode of payment, deduct towards tax payable under section 16 an 
amount equal to such percentage or percentages, not exceeding the rate 
specified in clause (b) of sub-section (2) of section 16, of such sum, and 
in such circumstances, as may be prescribed. 
(2) The provisions of sub-section (2) to sub-section (6) of section 40 
shall, mutatis mutandis, apply for collection of tax at source to be made in 
terms of this section."; 
PART rill 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 9 
The West Bengal Finance Act, 2014. 
(Section 4.) 
(8) in section 43,— 
(a) in sub-section (3), the following proviso shall be deemed to have 
been inserted with effect from the 1st day of April, 2012:— 
"Provided that where a dealer pays in full the amount specified in 
the computation sheet, the return(s) submitted by the dealer for the 
relevant period shall be eligible to be considered for deemed 
assessment under section 47 or summary assessment under section 
47AA, as the case may be."; 
(b) in sub-section (5),— 
(i) for the words, letters, figures and brackets "may deem fit and 
proper, not only for the reason as described in this sub-section 
read with clause (ca) of sub-section (1) of section 46 but also 
for any other reason as contained in other clauses of sub-section 
(1) of section 46 where it is required to do so and also act 
according to the provision of sub-section (2) and sub-section 
(3), of section 46", the words "may deem fit and proper" shall 
be substituted; 
(ii) in the second proviso, for the words, letters, figures and brackets 
"clause (ca) of sub-section (1) of section 46", the words, 
figures and brackets "sub-section (1) of section 46" shall be 
substituted; 
(iii) in the third proviso, for the words, letters, figures and brackets 
"under any of the clauses of sub-section (1) of section 46, other 
than clause (ca) of sub-section (1) of section 46", the words, 
figures and brackets "under sub-section (1) of section 46 for 
reasons to be recorded in writing" shall be substituted; 
(c) in sub-section (5A),— 
(i) for the words, figure and brackets "report drawn under sub-
section (3)", the words, figures and brackets "report, in respect 
of any selection made under sub-section (1) on or after the 1st 
day of April, 2012, drawn under sub-section (3)" shall be 
deemed to have been substituted with effect from the 1st day 
of April, 2012; 
(ii) for the words "deemed to be an order of assessment and the 
computation sheet attached to the report shall be deemed to be 
a notice of demand", the words, figures and brackets "deemed 
to be an order of assessment under sub-section (1) of section 
46 and the computation sheet attached to the report shall be 
deemed to be a notice of demand upon such assessment" shall 
be deemed to have been substituted with effect from the 1st 
day of April, 2012; 
(iii) for the proviso, the following proviso shall be substituted:— 
"Provided that where an amount of net tax or interest or 
late fee is found to have been paid in excess as mentioned in 
such report and computation sheet, on expiry of one month as 
stated above, the said computation sheet shall be deemed to be 
a notice of demand."; 
(d) sub-section (6) shall be omitted; 
10 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 [PART HI 
The West Bengal Finance Act, 2014. 
(Section 4.) 
(9) after section 43A, the following section shall be inserted:— 
"Audit by a special 	 43AB. (1) If at any stage of a proceeding initiated team. 
under the Act against a dealer, the Commissioner, 
having regard to the nature and complexity of the accounts, records and 
documents, has reasons to believe that the dealer is engaged in an activity 
detrimental to the State revenue, he may call for audit of such accounts, 
records and documents of the dealer by a special team of selected tax 
professionals to be nominated by him in such manner, and subject to such 
restrictions and conditions, as may be prescribed. 
(2) The special team shall furnish a report of the audit in the prescribed 
form duly signed and verified by it and setting forth such other particulars 
as the Commissioner may require."; 
(10) in section 47AA, in sub-section (2), for the words, figure and brackets 
"under sub-section (4)", the words, letter, figures and brackets "under 
sub-section (4), or unless an approval of the Commissioner is obtained for 
making assessment under clause (b) of sub-section (1) of section 46, in 
respect of any period starting on or after the 1st day of April, 2011" shall 
be substituted; 
(11) in section 49, in sub-section (1),— 
(a) in the second proviso, for the words, letters, figures and brackets 
"under clause (ca) of sub-section (1) of section 46", the words, figures 
and brackets "under sub-section (5) of section 43" shall be substituted; 
(b) third proviso shall be omitted; 
(c) fourth proviso shall be omitted; 
(d) in the fifth proviso, for the words, figures, letters and brackets "under 
clause (e), or clause (ea), of sub-section (1) of section 46 is required 
to be made", the words, figures and brackets "under sub-section (1) 
of section 46 is required to be made by the Commissioner for any 
refund pertaining to that period" shall be substituted; 
in the seventh proviso, for the words and figures "on or before 31st 
day of December, 2013", the words and figures "on or before the 
31st day of December, 2014" shall be substituted. 
(12) in section 61, in sub-section (1), in clause (aa), for sub-clause (ii), the 
following sub-clause shall be substituted:— 
"(ii) the sales to registered dealers within the meaning of section 3 of 
the Central Sales Tax Act, 1956 exceeds fifty per centum of total sales;"; 
(13) in section 87,— 
(a) in sub-section (1),— 
(i) first proviso shall be omitted; 
(ii) second proviso shall be omitted; 
(iii) third proviso shall be renumbered as the first proviso to that 
sub-section and in the first proviso so renumbered, for the 
words "Provided also that", the words "Provided that" shall 
be substituted; 
(iv) to the first proviso so renumbered, the following provisos shall 
be added:— 
"Provided further that where an application for revision 
has been filed on or after the 1st day of April, 2014, relating to 
the provisional assessment or any other assessment passed by 
appropriate authority by taking into consideration an adverse 
finding arising out of seizure of books of accounts or other 
(e) 
74 of 1956. 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 11 
The West Bengal Finance Act, 2014. 
(Section 4.) 
records or goods or upon audit as referred to in section 43 or 
upon special audit as referred to in section 43A, and where in 
the first appeal or revision, such adverse finding is upheld by 
the first appellate or revisional authority, such appellate or 
revisional order shall not be revised by the Appellate and 
Revisional Board where any revision case relating to earlier 
period is already pending for disposal before it, unless the 
applicant produces the document relating to— 
(a) proof of payment of five per centum of the disputed 
amount or rupees one lakh, whichever is less, and 
(b) proof of payment of full amount of tax, interest and late 
fee, as the applicant may admit to be due from him: 
Provided also that any payment made against disputed 
amount shall be adjusted as payment for the relevant assessment 
period."; 
(b) after sub-section (1), the following sub-sections shall be inserted:— 
"(1A) The Appellate and Revisional Board, in disposing of an 
application for revision, shall, for reasons to be recorded in writing, 
confirm, reduce, enhance or annul the final appellate or revisional 
order from an order of provisional assessment or any other assessment. 
(IB) The applicant shall not be entitled to produce additional 
evidence, whether oral or documentary, in the Appellate and 
Revisional Board unless the Appellate and Revisional Board allows 
production of such evidence or document in the following 
circumstances:— 
(a) if the appellate or revisional authority, whose order is under 
revision before the Appellate and Revisional Board, had refused 
to admit such evidence; or 
(b) if the applicant seeking to produce additional evidence, 
establishes that even after exercising due diligence, such 
evidence was not within his knowledge or could not be 
produced earlier; or 
(c) if the Appellate and Revisional Board requires production of 
any document for pronouncing its judgement or for any other 
substantial cause: 
Provided that whenever additional evidence is allowed to 
be produced, the Appellate and Revisional Board shall record 
the reason for its admission."; 
(14) to section 87A, after the first proviso, the following proviso shall be 
added:— 
"Provided further that where an application for revision and the records 
relating thereto have not been transferred to such authority within the 
30th day of September, 2012, such application for revision shall be deemed 
not to have been transferred to such authority and such application shall 
be disposed of by the Appellate and Revisional Board in accordance with 
the provisions of section 87 within the 31st day of December, 2014."; 
(15) in Schedule A, after serial No. 20D in column (1) and entry relating 
thereto in column (2), the following serial No. in column (1) and entry 
relating thereto in column (2) shall be inserted:— 
"20E. Human hair."; 
12 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 11, 2014 	 [PART III 
The West Bengal Finance Act, 2014. 
(Section 4.) 
(16) in Schedule C, in Part I,— 
(a) after serial No. 30C 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:— 
"30D. Gas stove including LPG stove the maximum retail price of 
which does not exceed rupees one thousand."; 
(b) after serial No. 34 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:— 
"34A. Hair bands and hair clips.", 
(c) after serial No. 77C 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:— 
"77D. Sanitary napkins the maximum retail price of which does 
not exceed rupees twenty-five.". 
By order of the Governor, 
MALAY MARUT BANERJEE, 
Secy. to the Govt. of West Bengal, 
Law Department. 
Published by the Controller of hinting and Stationery, West Bengal and printed at Saraswaty Press Ltd. 
(Government of West Bengal Enterprise), Kolkata 700 056. 

‹ Prev All West Bengal acts Next ›