LexThe West Bengal Finance Act, 2015
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Extraordinary
Published by Authority
Registered No. WB/SC-247 No. VVB(Part-D1)/2015/SAR-13
Gagne
CAITRA 3] TUESDAY, MARCH 24, 2015 [SAKA 1937
PART III—Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 435-L.-24th March, 2015.—The following Act of the West Bengal Legislature, having been assented to by
the Governor, is hereby published for general information:—
West Bengal Act III of 2015
THE WEST BENGAL FINANCE ACT, 2015.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 24th March, 2015.]
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal,
the Bengal Amusements Tax Act, 1922, the Bengal Electricity Duty Act, 1935, the
West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,
the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute)
Act, 1999 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 Bengal Amusements Tax Act, 1922, the Bengal Electricity
Duty Act, 1935, the West Bengal State Tax on Professions, Trades, Callings and
Employments Act, 1979, the West Bengal Sales Tax Act, 1994, the West Bengal Sales
Tax (Settlement of Dispute) Act, 1999 and the West Bengal Value Added Tax Act,
2003, for the purposes and in the manner hereinafter appearing;
2 of 1899.
Ben. Act V of
1922.
Ben. Act X of
1935.
West Ben. Act VI
of 1979.
West Ben. Act
XLIX of 1994.
West Ben. Act IV
of 1999.
West Ben. Act
XXXVII of
2003.
2
THE KOLKATA GAZE11h, EXTRAORDINARY, MARCH 24, 2015 [PART HI
The West Bengal Finance Act, 2015.
(Sections 1-3.)
It is hereby enacted in the Sixty-sixth Year of the Republic of India, by the
Legislature of West Bengal, as follows:-
Amendment of
Ben. Act V of
1922.
1. (1) This Act may be called the West Bengal Finance Act, 2015.
(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 Schedule IA to the principal Act,—
(a) in article 23, in the column under heading " Proper Stamp-duty",—
(i) in clause(a), for the words "rupees thirty lakh", the words "rupees
forty lakh" shall be deemed to have been substituted with effect
from the 2nd day of March, 2015;
(ii) in clause (b), for the words "rupees thirty lakh", the words "rupees
forty lakh" shall be deemed to have been substituted with effect
from the 2nd day of March, 2015;
(iii) in clause (c), for the words "rupees thirty lakh", the words "rupees
forty lakh" shall be deemed to have been substituted with effect
from the 2nd day of March, 2015;
(b) in article 43, in item (a), for the entries under headings "Description of
Instruments" and "Proper Stamp-duty", the following entries under
headings "Description of Instruments" and "Proper Stamp-duty", shall
be substituted, respectively :—
"(a) of any goods exceeding in
value twenty rupees;
(aa) of any goods exceeding in
value twenty rupees but
not delivered;
(ab) of any goods relating to
future and options trading;
(ac) of any goods relating to
forward contract of
commodities traded through
an association or otherwise;
3. In the Bengal Amusements Tax Act, 1922, in section 3, in sub-section (3), in
Table,—
(1)
Short title and
commencement.
Application and
amendment of
Act 2 of 1899.
Fifty paise for every Rs. 5,000 or
part thereof;
Ten paise for every Rs. 5,000 or
part thereof;
Ten paise for every Rs. 5,000 or
part thereof;
Ten paise for every Rs. 5,000 or
part thereof".
for item (a) and the entries relating thereto in column (1), column (2)
and column (3), the following item and the entries relating thereto in
column (1), column (2) and column (3), respectively, shall be
substituted:—
"(a) Musical soiree, magic show (i) upto Rs. 100 Nil
and dance (except cabaret) (ii) above Rs. 100 20 per
centum
of such
value";
PART IR] THE KOLKATA GAZE11E,, EXTRAORDINARY, MARCH 24, 2015 3
The West Bengal Finance Act, 2015.
(Sections 4, 5.)
(2) for the entries in column (2) and column (3) against item (c) and the
entries relating thereto in column (1), the following entries in column
(2) and column (3), respectively, shall be substituted:—
"(i) up to Rs. 100
(ii) above Rs. 100
Nil
20 per centum of such value".
Amendment of
Ben. Act X of
1935.
Amendment of
West Ben. Act VI
of 1979.
4. In the Bengal Electricity Duty Act, 1935, in the Second Schedule, in item 13,
for the words "first commercial production", the words "first commercial production,
or for such period, and to such extent, as may be mentioned in the relevant scheme
approved by the State Government under which such industrial unit has been set up"
shall be substituted.
5. In the West Bengal State Tax on Professions, Trades, Callings and Employments
Act, 1979,—
(1) in section 5, in sub-section (6), for the words "each twelve English calendar
months", the words "each English calendar month" shall be substituted;
(2) in section 6, after sub-section (2), the following sub-section shall be
inserted :—
"(2A) If any registered employer who has submitted a return under
sub-section (1), discovers any omission or error which is apparent and
honest in nature in the return furnished by him, he may furnish a revised
return, unless notified otherwise, before the due date of submission of
return for the next period, and if the revised return shows a greater amount
of tax, late fee or interest to be payable than what was shown in the
return submitted under sub-section (1), upon payment of the balance
amount of tax, late fee or interest in the manner as referred to in sub-
section (2):
Provided that a revised return under this sub-section shall be furnished
once only.";
after section 6B, the following section shall be inserted:—
"Profession tax 6C. (1) Any person who has liability to pay tax under payment
certificate. this Act, may obtain a profession tax payment certificate
in such form, in such manner and subject to such conditions and restrictions,
as may be prescribed.
(2) Any Government, local authority, body corporate established by
or under a Central or State Act, or any other person or entity or authority
as may be prescribed by the State Government, shall, before placing an
order with, or making purchase of any goods or services from any person
who has liability to pay tax under this Act or before making any payment
to such person for such purchase or before entering into any contract
with such person for execution by him of such contract or before making
payment to such person for execution of such contract or before renewal
of any licence issued to such person, ask for a valid profession tax payment
certificate from such person.";
(3)
4
THE KOLKATA GAZEIIE, EXTRAORDINARY, MARCH 24, 2015 [PART III
The West Bengal Finance Act, 2015.
(Sections 6, 7.)
(4) in the Schedule, —
(a) in the entry in item (d) of column (2) against serial No. 2 in column
(1), for the words "Technical or professional consultants", the words
"Technical or professional consultants, or service providers,"
shall be substituted;
(b) in the entry in item (c) of column (2) against serial No. 3 in column
(1), for the words, letters, figures and brackets "the West Bengal
Co-operative Societies Act, 1983 (West Ben. Act XLV of
1983)", the words, letters, figures and brackets "the West Bengal
Co-operative Societies Act, 1983 (West Ben. Act XLV of 1983) or
the West Bengal Co-operative Societies Act, 2006 (West
Ben. Act XL of 2006)" shall be substituted.
6. In the West Bengal Sales Tax Act, 1994,—
(1) in section 17, in sub-section (3), after the proviso to clause (b), the
following proviso shall be inserted:—
"Provided further that where tax has been charged and collected on
sales other than on the basis of rate of tax in per centum on the sale price,
the amount of deduction under clause (b) shall be the sum total of the
amounts charged and collected by way of tax on sales separately in respect
of turnover of sales liable to be taxed at different rates.";
(2) in section 18, after sub-section (2), the following sub-section shall be
inserted:—
"(3) Notwithstanding anything contained in sub-section (1), the State
Government may, by notification, fix the amount of tax payable, subject
to such terms and conditions, if any, as may be notified, on the sale of
goods or sale of a class of goods specified in Schedule IV, on the basis of
weight, volume, measurement or unit of such goods, and different amounts
of tax may be fixed for sales of different items of such goods in respect
of a specified area or whole of the State.";
(3) in section 79, in sub-section (2), after the second proviso, the following
proviso shall be inserted:—
"Provided also that the appellate authority may dispose an appeal within
six months from the date of order of refusing an application for settlement
of dispute or revocation of certificate of settlement under the West Bengal
Sales Tax (Settlement of Dispute) Act, 1999, relating to the period covered
in such appear;
7. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,—
(1) in section 2, in sub-section (1),—
(a) in clause (a), for the words, figures and letters "the 31st day of
March, 2008", the words, figures and letters "the 31st day of January,
2015" shall be substituted;
(b) for clause (e), the following clause shall be substituted:—
`(e) "relevant Act" means—
(i) the West Bengal Sales Tax Act, 1994;
(ii) any of the Acts referred to in sub-section (1) of section
106 of the West Bengal Sales Tax Act, 1994;
(iii) the West Bengal Value Added Tax Act, 2003; or
(iv) the Central Sales Tax Act, 1956,
and includes the rules made, or notifications issued, under the Acts
referred to in sub-clause (i), sub-clause (ii), sub-clause (iii) or sub-
clause (iv); ' ;
Amendment of
West Ben. Act
XLIX of 1994.
Amendment of
West Ben. Act IV
of 1999.
West Ben. Act
IV of 1999.
West Ben. Act
XLIX of 1994.
West Ben. Act
XXXVII of
2003.
74 of 1956.
PART III] THE KOLKATA GAZE1 1 h, EXTRAORDINARY, MARCH 24, 2015 5
The West Bengal Finance Act, 2015.
(Section 7.)
(2) in section 4, in sub-section (1),—
(a) for the words "in respect of any period", the words, figures and
letters "in respect of any period ending on or before the 31st day of
March, 2010" shall be substituted;
(b) for the words, figures and letters "an appeal or revision relating
thereto is pending on the 31st day of March, 2008", the words,
figures and letters "an appeal or revision relating thereto is pending
on the 31st day of January, 2015" shall be substituted;
(3) in section 4A, in sub-section (1), for the words, figures and letters "on
the 31st day of March, 2008", the words, figures and letters "on the 31st
day of January, 2015" shall be substituted;
(4) in section 5, in sub-section (1),—
(a) in clause (a), for the words, figures and letters "the 31st day of
March, 2009", the words, figures and letters "the 31st day of July,
2015" shall be substituted;
(b) in clause (b), for the words, figures and letters "the 31st day of
March, 2009", the words, figures and letters "the 31st day of July,
2015" shall be substituted;
(5) in section 7, in sub-section (1),—
(a) for clause (a), the following clause shall be substituted:—
"(a) where the dispute relates —
(i) to any arrear tax in dispute which is solely owing to non-
furnishing or non-production of any certificate or declaration
prescribed under the relevant Act and the applicant is in
possession of such certificate or declaration on the date of
making an application under this Act in respect of a portion of
such arrear tax in dispute, at the rate of hundred per centum of
the remaining balance amount of arrear tax in dispute, or the
actual amount paid in respect of such arrear tax in dispute,
whichever is higher;
(ii) to any arrear tax in dispute, at the rate of fifteen per centum of
the arrear tax in dispute or the actual amount paid in respect of
such arrear tax in dispute, whichever is higher, if such dispute
is owing to disallowance of any claim of input tax credit under
the relevant Act for the relevant period;
(iii) to any other arrear tax in dispute not covered in any of the
above-mentioned sub-clauses, at the rate of fifty-five per centum
of the arrear tax in dispute or the actual amount paid in respect
of such arrear tax in dispute, whichever is higher;";
(b) for clause (b), the following clause shall be substituted:—
"(b) where the dispute relates to any arrear interest in dispute for
non-payment of any arrear tax in dispute and an application
has been made under this Act in respect of such arrear tax in
dispute, by waiving the arrear interest in dispute.";
6
THE KOLKATA GAZE 11'E, EXTRAORDINARY, MARCH 24, 2015 [PART III
The West Bengal Finance Act, 2015.
(Section 8.)
(6) to sub-section (1), the following Explanations shall be added:—
`Explanation I.—The "remaining balance amount of arrear tax in
dispute" referred to in sub-clause (i) of clause (a), shall mean that part of
arrear tax in dispute, which remains after deduction therefrom the amount
of tax in dispute related to such certificate or declaration for non-furnishing
or non-production of which that tax was assessed to be payable and where
the applicant furnishes satisfactory evidence of receipt and possession of
such certificate or declaration on the date of making an application under
this Act and where the relevant claim under the relevant Act is otherwise
allowable on the basis of such furnished certificate or declaration.
Explanation II. Where an application under this Act for settlement
of tax in dispute covers cases under clause (a), the amount payable for
settlement of tax in dispute shall be the sum total of the amounts arrived
at in accordance with the provisions of clause (a), determined separately
in respect of each case of arrear tax in dispute covered thereunder.'.
Amendment of
West Ben. Act
XXXVII of
2003.
8. In the West Bengal Value Added Tax Act, 2003,—
(1) in section 10, in sub-section (3), in clause (b), in the proviso, for the
words "five lakh rupees", the words "ten lakh rupees" shall be substituted;
(2) in section 14,—
(a) in sub-section (4), for the words "five lakh rupees", occurring in
two places, the words "ten lakh rupees" shall be substituted;
(b) in sub-section (5), for the words "five lakh rupees", the words "ten
lakh rupees" shall be substituted;
(c) in sub-section (6), for the words "five lakh rupees", the words "ten
lakh rupees" shall be substituted;
(d) in sub-section (7), for the words "five lakh rupees", the words "ten
lakh rupees" shall be substituted;
(e) in sub-section (8), for the words "five lakh rupees", the words "ten
lakh rupees" shall be substituted;
(3) in section 16, in sub-section (2),—
(a) in clause (c), for the words and figures "under section 19", the
words, figures and brackets "under sub-section (1) of section 19"
shall be substituted;
(b) after clause (c), the following sub-clause shall be inserted:—
"(d) at such rate as may be fixed by the State Government under
sub-section (2) of section 19, on such sales as represents sales
of any goods specified in Schedule D in respect of which such
rate has been fixed.";
(4) section 19 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) Notwithstanding anything contained in sub-section (1), the State
Government may, by notification, fix the amount of tax payable, subject
to such terms and conditions, if any, as may be notified, on the sale of
goods or sale of a class of goods specified in Schedule D, on the basis of
weight, volume, measurement or unit of such goods, and different amounts
of tax may be fixed for sales of different items of such goods in respect
of a specified area or whole of the State.";
PART THE KOLKATA GAZE 11E, EXTRAORDINARY, MARCH 24, 2015 7
The West Bengal Finance Act, 2015.
(Section 8.)
(5) in section 22,—
(a) in sub-section (4), to the second proviso, the following proviso
shall be added:—
"Provided also that where a registered dealer purchases any duty
credit scrip from another registered dealer and utilises the same for
import of goods to be used for the purpose of manufacturing of
taxable goods within the State, input tax credit on the same shall be
available to him under clause (d) or clause (h) or both.";
(b) after sub-section (4), the following sub-section shall be inserted:—
"(4A) The input tax credit or input tax rebate in respect of a
transaction involving taxable goods shall be available to the
purchasing dealer—
(a) if the amount of tax is actually paid by the selling dealer in
respect of such transaction by way of deposit into appropriate
government treasury or by way of including such tax in the
total amount of output tax shown in the relevant return
submitted under section 32 by the selling dealer, and upon
payment of the net tax payable as per the return; and
(b) the amount of input tax credit or input tax rebate shall not
exceed the amount of tax so paid by the selling dealer in
respect of such transaction.";
(c) in sub-section (13), in clause (a), after sub-clause (iii), the following
sub-clause shall be inserted:—
"(iv) purchases goods and avails input tax credit or input tax rebate
on such purchases to the extent by which such input tax credit
or input tax rebate is in excess of what he is entitled to enjoy
in accordance with sub-section (4A); or";
(6) in section 24A,—
(a) in sub-section (1), for the words, figures and letters "the 31st day of
December, 2012", the words, figures and letters "the 31st day of
July, 2015" shall be substituted;
(b) in sub-section (3), for the words "date of order granting such
registration", the words "date of submitting complete application
for such registration" shall be substituted;
(7) in section 30E,—
(a) in sub-section (1A), for the words "whose turnover of sales or
contractual transfer price or both, or turnover of purchases exceeds
rupees five crore in a year", the words "whose turnover of
sales including stock transfer outside the State or contractual transfer
price or both or turnover of purchases including stock transfer into
the State exceeds rupees ten crore in a year" shall be substituted;
(b) for sub-section (1C), the following sub-section shall be substituted:—
"(1C) Every registered dealer, other than those mentioned in
sub-section (1A) or sub-section (IB), who are required to get his
accounts audited under the provision of the Income Tax Act, 1961, 43 of 1961.
shall, within such date as may be prescribed, submit a copy of the
audit report as required to be furnished under that Act together
with a copy of the Profit and Loss Account and Balance Sheet for
such year.";
8 THE KOLKATA GAZE! th, EXTRAORDINARY, MARCH 24, 2015 [PART IR
The West Bengal Finance Act, 2015.
(Section 8.)
(8) in section 33,—
(a) in sub-section (1), for the words "at the rate of twelve per centum
per annum", the words, figures and letter "at the rate as specified in
section 34B" shall be substituted;
(b) in sub-section (2), for the words "at the rate of twelve per centum
per annum", the words, figures and letter "at the rate as specified in
section 34B" shall be substituted;
(c) in sub-section (3), for the words "at the rate of twelve per centum
per annum", the words, figures and letter "at the rate as specified in
section 34B" shall be substituted;
(9) in section 34,—
(a) in sub-section (1), for the words "at the rate of twelve per centum
per annum", the words, figures and letter "at the rate as specified in
section 34B" shall be substituted;
(b) in sub-section (3), for the words "at the rate of twelve per centum
per annum", the words, figures and letter "at the rate as specified in
section 34B" shall be substituted;
(10) in section 34A, for the words "at the rate of twelve per centum per
annum", the words, figure and letter "at the rate as specified in
section 34B" shall be substituted;
(11) after section 34A, the following section shall be inserted:—
"Rate of interest 34B. The interest payable for any period by payable.
a dealer, casual dealer, transporter, contractee,
promoter, or any other person under the Act, shall be at the rate as
specified below:—
(a) at the rate of one per centum per month up to the first ninety
days of the period for which such interest is payable;
(b) at the rate of one and half per centum per month after the first
ninety days and up to three hundred days of the period for
which such interest is payable; and
(c) at the rate of two per centum per month after the first three
hundred days of the period for which such interest is payable.";
(12) section 36 shall be renumbered as sub-section (1) of section 36, and
after sub-section (1) so renumbered, the following sub-section shall
be inserted:—
"(2) The Commissioner shall, in the prescribed manner, pay a
simple interest at the rate of twelve per centum per annum for each
month of delay in making refund to a registered dealer in accordance
with section 62, arising out of an order under section 46 relating to
any assessment period starting on or after the 1st day of April,
2014, from the first day of the English calendar month next
following three months after the date of such assessment order, or
after the date of order under sub-section (3) of section 62, whichever
is later, and up to the date on which the refund is made, upon the
amount of tax paid in excess, or the amount of unadjusted net tax
credit over output tax which has not been carried forward to the
next return period and refundable to him according to such assessment
order.";
PART
THE KOLKATA GAZE11E, EXTRAORDINARY, MARCH 24, 2015 9
The West Bengal Finance Act, 2015.
(Section 8.)
(13) in section 40,—
(a) after sub-section (2), the following sub-sections shall be
inserted:—
"(2A) After the deposit of the amount deducted under sub-section
(2), the person who makes the deduction, shall furnish a scroll,
within such date, in such manner, and to such authority, as may be
prescribed.
(2B) Where the person who makes the deduction under
sub-section (2) or a contractee, delays in furnishing the scroll referred
to in sub-section (2A), he shall be liable to pay late fee and the provisions
of sub section (2) of section 32 shall, mutatis mutandis, apply.";
(b) in sub-section (3), for the words "within fifteen days from the date
of such deposit", the words "within twenty-five days from the end
of the English Calendar month during which deduction is made"
shall be substituted;
(c) for sub-section (3A), the following sub-section shall be substituted:—
"(3A) Where a contractee discovers any omission or error in the
data entered in the scroll, he may furnish a revised scroll within six
English Calendar months beginning from the month immediately
following the month in which the original scroll is to be furnished,
and if the revised scroll shows a greater amount of tax deducted, or
late fee or interest payable, than what was shown in the original
scroll, it shall be accompanied by a copy of the receipted challan or
a copy of the account statement showing the extra amount of tax,
late fee or interest payable thereon, in the manner as may be
prescribed:
Provided that the Commissioner may, if he is satisfied on the
reasons adduced by the contractee, extend, by an order in writing,
the time for revising the scroll.";
(d) after sub-section (3A), the following sub-sections shall be inserted:—
"(3B) Where the person who makes the deduction under sub-
section (2) or a contractee, fails to deposit the amount so deducted
towards tax leviable on intra-State contractual transfer price, within
the prescribed date, he shall pay a simple interest at the rate specified
in section 34B for the period commencing on the date immediately
following the prescribed date for payment of such amount and upto
the date preceding the date of payment of such amount or preceding
the date of commencement of proceeding under section 55,
whichever is later.
(3C) Where the interest payable under sub-section (3B) has not
been paid, the Commissioner may determine the amount of interest
so payable and issue notice to the person for payment of the same
in such manner as may be prescribed, and if the amount of interest
so demanded is not paid within the date specified in such notice,
the amount may be recovered in accordance with the provisions of
section 55 or section 60.
10 THE KOLKATA GAZE1 l'E, EXTRAORDINARY, MARCH 24, 2015 [PART III
The West Bengal Finance Act, 2015.
(Section 8.)
(3D) No interest or late fee or penalty shall be payable under this
section in such cases, or under such circumstances, and subject to
such conditions or restrictions, if any, as the State Government may,
by notification, specify.";
(14) in section 47AA,—
(a) sub-section (3) shall be omitted;
(b) in sub-section (4), for the words "any other reason", the words and
figures "any other reason, and such assessment may be made,
notwithstanding anything contained in section 47 or section 49, within
the 30th day of June next following one year from the date of
reopening of such summary assessment" shall be substituted;
(15) in section 61, in sub-section (1), for clause (ab), the following clause
shall be substituted:—
"(ab) to a registered dealer, whose sum total of the turnover of inter-State
sales of taxable goods within the meaning of sub-section (1) of section 8
of the Central Sales Tax Act, 1956 and of the turnover of sales of goods in
the course of export out of the territory of India within the meaning of
section 5 of the Central Sales Tax Act, 1956, exceeds fifty per centum of
the total turnover of sales in a return period, of such per centum of excess
amount of input tax credit after adjustment of reverse credit over output
tax for such return period, as corresponds to the sum total of the turnover
of sales referred to in this sub-clause computed as per centum of total
turnover of sales in the return period;";
(16) in section 84,—
(a) in sub-section (1), for the second proviso, the following proviso
shall be substituted:—
"Provided further that no appeal for any period submitted on or
after the 1st day of April, 2015, shall be entertained by the said
authority unless it is satisfied that the applicant has produced the
documents relating to proof of payment of—
(a) full amount of tax, interest, penalty or late fee, as the case may
be, as the applicant may admit to be due from him, and
(b) fifteen per centum of the amount of tax in dispute in such
appeal:";
(b) in sub-section (2), after the third proviso, the following proviso
shall be inserted:—
"Provided also that the appellate authority may dispose an appeal
within six months from the date of order of refusing an application
for settlement of dispute or revocation of certificate of settlement
under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,
relating to the period covered in such appeal.";
74 of 1956.
West Ben. Act
IV of 1999.
PART III] THE KOLKATA GAZE1 1 E, EXTRAORDINARY, MARCH 24, 2015 11
The West Bengal Finance Act, 2015.
(Section 8.)
(17) in section 87, after sub-section (B3), the following sub-section shall be
inserted:—
"(1C) Any application for revision filed on or after the 1st day of July,
2015 and entertained thereafter, shall be disposed of within the date as
referred to in column (3) of the Table below corresponding to the date of
its filing as referred in column (2) of the said Table:—
TABLE
Sl.
No.
Date of filing of application
for revision
Date within which the
application for revision has
to be disposed of
(1) (2) (3)
1. Between 1st day of April and
30th day of September of a year
30th day of September of the
year immediately following
the year in which the revision
application was filed.
2. Between 1st day of October of a
year and 31st day of March of
the following year
31st day of March of the year
immediately following the
year in which the revision
application was filed.
Provided that the State Government may, subject to such conditions
and restrictions as may be prescribed, further extend the time for disposal
of such application for revision.";
(18) in section 87A, for the words, figures and letters "for a sum of less than
twenty lakh rupees and relating to the year ending on the 31st day of
March, 2007, and the 31st day of March, 2008, which had been preferred
under section 87 before the Appellate and 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 September, 2011, before the said
board, shall, on and from the 1st day of October, 2011", the words,
figures and letters "for such amount, and for such period, as the State
Government may, by notification, specify and which had been preferred
under section 87 before the Appellate and Revisional Board for revision
of a final appellate or revisional order from an order of assessment and
which is pending on the 31st day of March, 2015, before the said board,
shall, on and from the date as specified in the said notification" shall be
substituted;
(19) in section 93, in sub-section (11), for the words, figure, letter and brackets
"under sub-section (3A)", the words, figures, letters and brackets "under
sub-section (3A), sub-section (3B)" shall be substituted;
(20) in Schedule C,—
(a) in Part I, in the entry in column (2) against serial No. 54B in
column (1),—
(i) in item (viii), for the words "machinery for print industry",
the words "machinery for paint industry" shall be substituted;
12 THE KOLKATA GAZEUE, EXTRAORDINARY, MARCH 24, 2015 [PART HI
The West Bengal Finance Act, 2015.
(Section 9.)
(ii) in item (xxii), for the words "pollution control equipment
manufacturing machinery", the words "pollution control
equipment" shall be deemed to have been substituted with effect
from the 1st day of April, 2005;
(b) in Part III, in serial No. 188 in column (1) and the entry relating
thereto in column (4), after item (ii), the following item and the
entry relating thereto in column (4) shall be inserted:—
"(iia) electrical sockets;".
Validation. 9. Notwithstanding anything contained in any judgement, decree or order of any
court, tribunal or other authority, the amendment made in the principal Act by clause
(a) of sub-section (2) of section 2, shall be deemed to have been made with effect
from the 2nd day of March, 2015, and accordingly anything done or any action taken
or purported to have been taken or done under the principal Act on or after the said
date, shall, notwithstanding anything contrary contained in the judgement, decree or
order of any court, tribunal or other authority, be deemed to be, and to have always
been for all purposes, as validly and effectively taken or done as if the said amendment
had been in force at all material time.
By order of the Governor,
MALAY MARUT BANERJEE,
Secy. to the Govt. of West Bengal,
Law Department.
Published by Law Department, Government of West Bengal and
Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.