LexThe West Bengal Motor Spirit Sales Tax Act, 1974
West Bengal · state statute
Open in Lexace · Ask the AI about this actGOVERNMENT OF WEST BENGAL
LEGISLATIVE DEPARTMENT
West Bengal Act XI of 1974
THE WEST BENGAL MOTOR SPIRIT SALES TAX ACT,
1974.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Calcutta
Gazette, Extraordinary, of the 26th March, 1974.] •
[26th March, 1974.]
An Act to repeal and re-enact the law relating to imposition of
tax on sales of motor spirit in West Bengal.
WHEREAS it is expedient to repeal and re-enact the law relating to
imposition of tax on sales of motor spirit in West Bengal;
It is hereby enacted in the Twenty-fifth Year of the Republic of
India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Motor Spirit Sales
Tax Act, 1974.
(2) It extends to the whole of West Bengal.
(3) It shall come into forceon such date as the State Government
may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,— Definitions.
(a) "dealer" means any person who sells motor spirit
manufactured, made or processed by him in West Bengal,
or brought by him into West Bengal from any place outside
West Bengal or obtained by him in West Bengal otherwise
than by purchase and includes the manager or agent of any
person who resides outside West Bengal and sells such
motor spirit in West Bengal;
(b) "motor spirit" means any liquid or admixture of liquids
which is ordinarily used directly or indirectly as fuel for a
motor vehicle or stationary internal combustion engine;
Explanation.—In this Act, the expression "motor vehicle"
includes any means of carriage conveyance or transport, by
land, air or water;
(c) "prescribed" means prescribed by rules made under this
Act;
Short title,
extent and
commencement
33
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act
Taxing
authority.
Liability to
payment of
tax.
(Sections 3, 4. )
(d) "sale price" means the amount payable to a dealer as
valuable consideration for the sale of motor spirit, less any
sum allowed as cash discount according to ordinary trade
practice, but including any sum charged for anything done
by the dealer in respect of the motor spirit at the time of, or
before, delivery thereof, other than the cost of freight or
delivery, when such cost is separately charged;
(e) "turnover of sales", used in relation to any period, means the
aggregate of the sale prices or parts of sale prices received
and receivable by a dealer during such period, after
deducting the amount, if any, refunded by the dealer in
respect of any motor spirit returned by the purchaser within
three months from the date of sale and the amount, if any,
charged separately as tax under this Act by such dealer.
3. (1) The State Government shall prescribe an authority
(hereinafterreferred to as the prescribed authority), for carrying out the
purposes of this Act.
(2) The State Government may appoint, or may empower
the prescribed authority to appoint, persons to assist the
prescribed authority and the State Government or the prescribed
authority, as the case may be, may specify the area or areas over which
the persons so appointed shall exercise jurisdiction.
(3) Any power, duty or function, of the prescribed authority
may be delegated to the persons appointed under sub-section (2) in
accordance with such rules as may be made by the State Government.
(4) The prescribed authority and the persons appointed under
sub-section (2) shall be deemed to be public servants within the
meaning of section 21 of the Indian Penal Code.
4. (1) Subject to the provisions of this Act, there shall be paid to
the State Government a tax charged on all sales by a dealer of motor
spirit and levied at the rates specified in sub-section (2).
(2) The rate of tax on different kinds of motor spirit specified
in column 1 of the following Table shall be as specified in the
corresponding entries in column 2 of that Table:—
Act 45 of
1860.
TABLE
Kind of motor spirit
Rate of tax
1
2
1. Motor spirit, required for use Nine per centum of the turnover
as fuel in aircrafts, which has of sales.
a flashing point below 24.4
degrees Centigrade.
34
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Section 5.)
Ben. Act V of
1941.
Kind of motor spirit Rate of tax
1 2
2. Motor spirit, required for use Twenty-five per centum of the
as fuel in aircrafts, which turnover of sales.
has a flashing point at or
above 24.4 degrees
Centigrade.
3. Motor spirit, other than Thirteen per centum of the
motor spirit required for use turnover of sales.
as fuel in aircrafts, which
has a flashing point at or
above 24.4 degrees
Centigrade.
4. Any other kind of motor Tenper centum of the turnover of
spirit. sales.
(3) Notwithstanding anything contained in sub-section (1),
any stock of motor spirit held, at the commencement of this Act, by any
retail dealer licensed under the Bengal Motor Spirit Sales Taxation
Act,1941, in respect of which no tax has been paid under that Act, shall
be charged to tax under this Act on sales thereof at the same rates as
specified in sub-section (2), as if such retail dealer is a dealer under this
Act and all the provisions of this Act, including provisions relating
to submission of returns, assessment, penalties and recovery of taxes,
shall apply accordingly in respect of such sales.
5. (I) No tax shall be levied under this Act on the sale of any motor Exemptions.
spirit in respect of which such tax has already been paid.
(2) Subject to such conditions as it may impose, the State
Government may, if it is necessary so to do in the public interest, by
notification in the Official Gazette, exempt any specified sale or
category of sales from payment of the whole or any part of the tax
payable under the provisions of this Act.
(3) If the prescribed authority has reason to believe that there
has been a breach of the conditions subject to which an exemption was
granted, the prescribed authority shall, in the prescribed manner after
giving the person concerned an opportunity of being heard, assess the
amount of tax due and direct the person to pay the tax so assessed into
a Government Treasury or the Reserve Bank of India by such date as
may be specified in a notice issued for this purpose and the date to be
so specified shall be not less than fifteen days from the date of service
of such notice:
35
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act
Registration of
dealers.
(Section 6.)
Provided that the prescribed authority for reasons to be recorded
in writing may extend the date of such payment or allow the person
to pay the tax due by instalments.
(4) Any amount of tax which is not paid by the person
concerned in accordance with the provisions of sub-section (3) shall
be recoverable from him as an arrear of land revenue:
Provided that the provisions of sections 9 and 10 of the Bengal
Public Demands Recovery Act, 1913, shall not apply to a proceeding
for recovery of any tax referred to in this sub-section.
6. (1) No person shall, after the commencement of this Act, carry
on business in motor spirit as a dealer unless he has been registered
as such and possesses a registration certificate issued under this Act:
Provided that persons carrying on such business at the
commencement of this Act shall be allowed time up to two months
from such commencement to obtain such registration certificate though,
however, he will be liable for payment of tax under sub-section (1) of
section 4 from the date of commencement of this Act:
Provided further that a retail dealer granted licence under the
Bengal Motor Spirit Sales Taxation Act, 1941 and liable to pay tax
under sub-section (3) of section 4 of this Act may carry on business in
motor spirit under the said licence till any stock of motor spirit with
such dealer in respect of which no tax has been paid under the Bengal
Motor Spirit Sales Taxation Act, 1941, is sold or otherwise disposed
of and the said licence shall be deemed to be a certificate under this Act
till such stock is sold or otherwise disposed of.
(2) Application for registration under this Act for carrying on
business in motor spirit as a dealer shall be made to the prescribed
authority in such form as may be prescribed.
(3) If the authority referred to in sub-section (2) IS satisfied that
an application for registration is in order he shall grant a certificate to
the applicant and every such certificate shall be in the prescribed form
and contain the prescribed particulars and shall be subject to the
prescribed conditions.
(4) Subject to such conditions as may be prescribed, the
certificate granted under this section may be suspended or cancelled by
Ben. Act III of
1913.
36
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 7, 8.)
the authority which granted it after allowing its holder an opportunity
to show cause against such suspension or cancellation,—
(a) if there is any contravention of any of the provisions of this
Act or any breach of the conditions subject to which the
certificate was granted, or
(b) if the holder of the certificate has ceased to carry on business
as a dealer or has sold or otherwise transferred his interest
in the business in respect of which the certificate was
granted.
(5) The holder of a certificate shall not be entitled to compensation
for any loss or damage suffered by him as a result of suspension or
cancellation of the certificate under sub-section (4).
7. The prescribed authority may, subject to such rules as may be Demand of
prescribed, and for good or sufficient reasons, demand from a dealer security.
reasonable security for proper payment of the tax payable by him under
this Act.
8. (1) Every dealer liable to pay tax under this Ait shall in respect
of his business in motor spirit submit every month to the prescribed
authority a correct return in the prescribed form and by the prescribed
date showing—
(i) the quantity of motor spirit manufactured, made, processed
or brought into West Bengal from any place outside West
Bengal or obtained in West: Bengal otherwise than by
purchase, by him during the preceding month ;
(ii) the quantity sold by him during such month;
(iii) the quantity liable to be charged to tax under this Act during
such month;
v) the sale-price and turnover of sales in respect of the quantity
referred to in clause (iii) during such month;
(v) such other particulars as may be prescribed.
(2) Before submitting thereturnreferredto in sub-section Win
each month, the dealer shall pay into a Government Treasury or the
Reserve Bank of India, the full amount of the tax due under this Act in
respect of the motor spirit sold by him and liable to tax under this Act
during the preceding month according to such return, and furnish along
with the return a receipt from such Treasury or Bank showing payment
of such amount.
Submission of
returns and
payment of
tax.
37
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act
(Section 9.)
Assessment of
tax.
(3) If any dealer discovers any omission or other error in any
return furnished by him, he may at any time before the date prescribed
for the furnishing of the next return by him furnish a revised return and
if the revised return shows a greater amount of tax to be due that was
shown in the original return, it shall be accompanied by a receipt
showing payment in the manner provided in sub-section (2) of the
additional amount.
9. (1) If no returns are furnished by a dealer in respect of any
period by the prescribed date, or if the prescribed authority is not
satisfied that the returns furnished are correct and complete, the
prescribed authority shall proceed in such manner as may be prescribed
to assess to the best of its judgement the amount of the tax due from
the dealer and in making such assessment, shall give the dealer a
reasonable opportunity of being heard; and in the case of failure by a
dealer to submit in respect of any period a return accompanied by a
receipt from a Government Treasury or the Reserve Bank of India, as
required under sub-section (2) of section 8, by the prescribed date, the
prescribed authority may, if it is satisfied that the default was made
without reasonable cause, direct that the dealer shall pay by way of
penalty in addition to. the amount of the tax so assessed a sum not
exceeding one and a half times that amount.
(2) No assessment under sub-section (1) shall be made after the
expiry of four years from the end of the period in respect of which the
assessment is made:
Provided that when a fresh assessment is required to be made in
pursuance of an order under section 17 or in pursuance of any order of
any Court, such fresh assessment may be made at any time within four
years from the date of such order.
Explanation.—In sub-sections (I) and (2) "period" means any
period not exceeding twelve months.
(3) In computing the time limited by sub-section (2) for
making any assessment under sub-section (1), the period during
which the prescribed authority is restrained from commencing or
continuing any proceeding for such assessment by an order of an
appellate or revisional authority or any Court shall be excluded.
(4) The amount of tax—
(a) due where the returns are furnished without receipt showing
full payment thereof, or
38
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.I
(Section 9.)
(b) assessed under sub-section (1), less the sum, if any, already
paid by the dealer in respect of the said period,
shall, together with any penalty that may be directed to be paid
under the provisions of sub-section (1), be paid by the dealer into a
Government Treasury or the Reserve Bank of India by such date as
may be specified in a notice issued by the prescribed authority for this
purpose and the date to be so specified shall be not less than twenty days
from the date of service of such notice:
Provided that the prescribed authority may, in respect of any
particular dealer and for reasons to be recorded in writing, extend the
date of such payment or allow such dealer to pay the tax due and the
penalty, if any, by instalments.
(5) Any amount of tax or penalty which is not paid by the dealer
concerned in accordance with the provisions of sub-section (4), shall
be recoverable from him as an arrear of land revenue :
Provided that where security has been furnished by a dealer in
pursuance of a demand under section 7 the prescribed authority may,
for good and sufficient reasons, realise any tax or penalty remaining
unpaid as aforesaid or part thereof by ordering forfeiture of the whole
or any part of the security:
Ben. Act III of Provided further that the provisions of sections 9 and 10 of the
Bengal Public Demands Recovery Act, 1913, shall not apply to any
proceedings for recovery of any tax or penalty referred to in this sub-
section.
(6)- Where any proceedings for the recovery as an arrear of land
revenue of any tax or penalty remaining unpaid have been commenced
under sub-section (5) and the amount of tax or penalty is subsequently
modified, enhanced or reduced in consequence of any assessment
made or order passed on appeal, revision or review under section 17,
the prescribed authority may in such manner and within such period as
may be prescribed inform the dealer and such authority by whom or
under whose order the recovery is to be made as may be prescribed in
this behalf and thereupon such proceedings may be continued as if the
amount of tax or penalty as so modified, enhanced or reduced had been
substituted for the tax or penalty which was to be recovered under sub-
section (5).
(7) Where any dealer is in default in making payment of any tax
payable under this Act after the assessment of such tax has been made
and the date for the payment thereof has expired the prescribed
1913.
39
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act
(Sections 10, 11.)
authority may, in the prescribed manner by notice issued in this behalf,
direct that in addition to the amount of arrears of such tax, such further
sum not exceeding double the amount of tax, as the prescribed
authority may specify in the notice shall be paid by the dealer by way
of penalty, by such date as may be specified in the notice, and the
amount of any such tax or penalty which remains unpaid after the date
so specified in the notice shall be recoverable as an arrear of land
revenue:
Provided that if the prescribed authority is satisfied that the default
in making payment of the tax has been due to circumstances beyond the
control of the dealer, it may, by order recording reasons for so doing,
exempt the dealer from payment of any penalty:
Provided further that the provisions of sections 9 and 10 of the Ben. Act III of
Bengal Public Demands Recovery Act, 1913, shall not apply to any 1913.
proceedings for recovery of any tax or penalty referred to in this sub-
section.
(8) Any assessment made under this section shall be without
prejudice to any prosecution instituted for an offence under this Act.
10. The prescribed authority shall, in the prescribed manner, refund
to a dealer applying in this behalf any amount of tax or penalty paid by
such dealer in excess of the amount due from him under this Act, either
by cash payment or, at the option of the dealer, by deduction of such
excess from the amount of tax due in respect of any other period:
Provided that no refund shall be made unless the claim for the same
is made within twelve months from the date of the assessment of tax
or the date of the imposition of penalty or within six months from the
date of any final order passed on appeal, revision or review under
section 17, whichever period expires later.
11. (1) Every dealer shall—
(a) keep true accounts of motor spirit manufactured, made or
processed by him, or brought by him into West Bengal from
any place outside West Bengal or obtained by him in West
Bengal otherwise than by purchase, and of turnover of sales,
and if the prescribed authority is satisfied that such accounts
are not sufficiently clear and intelligible, it may require the
dealer to keep accounts in such from as may be prescribed
by it;
(6) furnish any information that may be required by the
prescribed authority in order to enable it to carry out the
purposes of this Act;
Refunds.
Maintenance
of accounts,
furnishing of
information,
inspection,
search and
seizure.
40
The West Bengal Motor Spirit Sales Tax Act, 1974.
KT of 1974.]
(Sections 12, 13.)
(c) make available for inspection by the prescribed authority
any accounts, registers, vouchers or other documents relating
to the manufacture, making, processing, obtaining, import,
sale or purchase of motor spirit or matters connected
therewith, as may be required by the prescribed authority.
(2) (a) The prescribed authority may, in accordance with such
rules as may be prescribed, enter and search any place where it has
reason to believe that the dealer keeps, or is for the time being
keeping, any accounts, registers, vouchers or other documents referred
to in clause (c) of sub-section (1) and, if necessary, inspect, take copies,
seize or retain them for so long as may be necessary for examination
or for the purpose of any prosecution;
(b) Subject as aforesaid, the prescribed authority may enter
and search at any time any building, vessel, vehicle or place in which
it has reason to believe that any dealer carries on business or keeps
any stock of motor spirit.
Explanation—The prescribed authority may, while entering and
searching any place referred to in clause (a) of this sub-section, break
open any door or window, or any almirah or safe or container in which
it has reason to believe that the dealer keeps, or is for the time being
keeping, any accounts, registers, vouchers or documents in relation to
his business.
12. (/) No person carrying on business in motor spirit as a dealer Transfer of
shall sell or otherwise dispose of such business or any part thereof business.
except to a person possessing a certificate under this Act to carry on
such business.
(2) If any person carrying on any such business sells or otherwise
disposes of such business or any part thereof he shall within fourteen
days from the date thereof inform the prescribed authority and if any
such person dies, his legal representative shall, in like manner, inform
the said authority.
(3) When the ownership of the business in motor spirit of a
dealer is transferred absolutely by sale or otherwise, or transferred by
way of lease any tax payable under this Act in respect of such
business by such dealer which remains unpaid at the time of transfer
shall be payable by the transferee.
13. No person to whom any returns under this Act are submitted or Returns, etc., to
be who makes an inspection or seizure under section 11 shall, save with confidential.
the previous sanction of the State Government, disclose any
41
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Ad
(Section 14.)
Offences and
penalties.
information obtained from any such return or inspection or seizure,
otherwise than departmentally or for the purpose of a prosecution
under the Indian Penal Code in respect of any such return, or of any Act 45 of 1861
account, voucher or other document inspected, or for the purpose of
a prosecution under this Act, or for the purpose of audit of receipts
and refunds of tax imposed under this Act or any other law for the time
being in force.
14. (1) Whoever—
(a) carries on business as a dealer without furnishing the
security demanded under section 7; or
(b) submits a false return; or
(c) fails when required so to do under clause (a) of sub-section
(1) of section 11, to keep prescribed account or refuses to
comply with any requirement made of him under clauses (b)
and (c) of sub-section (1) of section 11; or
(d) neglects to furnish any information required by sub-section
(2) of section 12,
shall be punishable with simple imprisonment which may extend to
six months or with fine which may extend to two thousand rupees
or with both and when the offence is a continuing one, with a daily fine
not exceeding fifty rupees during the period of the continuance of
the offence.
(2) Whoever carries on business as a dealer in contravention of
sub-section (I) of section 6 shall be punishable with simple
imprisonment which may extend to six months or with fine which may
extend to ten thousand rupees, or with both, and when the offence is a
continuing one, with a daily fine not exceeding one hundred rupees
during the period of the continuance of the offence.
(3) Whoever wilfully attempts in any manner to evade or defeat
any tax imposed under this Act shall, in addition to any other penalty
provided by any other law for the time being in force, be punishable
with imprisonment of either description for a term which may extend
to two years or with fine which may extend to ten thousand rupees or
with both.
(4) Whoever knowingly produces incorrect accounts, registers
or documents or knowingly furnishes incorrect information, shall be
punishable with imprisonment of either description for a term which
42
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 15-17.)
may extend to two years or with fine which may extend to ten thousand
rupees or with both.
(5) Whoever obstructs any officer making inspection or a
search or seizure under section 11 shall be punishable with imprisonment
of either description for a term which may extend to three months or
with fine which may extend to five hundred rupees or with both.
(6) Whoever abets any of the offences mentioned in sub-
sections (2) to (5), shall, if the Act abetted is committed in consequence
of the abetment, be punished with the punishment provided for the
offence.
(7) No Court shall take cognizance of any offence under this
Act or under any rule made thereunder except with the previous
sanction of the prescribed authority, and no Court inferior to that of a
Presidency Magistrate or a Magistrate of the first class shall try such
offence.
(8) The offences punishable under this Act shall be cognizable
and non-bailable.
15. • (1) Subject to such conditions as may be prescribed, any person compounding
alleged to have committed an offence under any of the clauses other of offences.
than clauses (a)and (b) of sub-section (1), and sub-sections (2), (3), (4)
and (6), of section 14, or under any rule made under this Act, may
either before or after the commencement of any proceedings against
him in respect of such offence, at his option, compound such offence
by paying to the prescribed authority such sum not exceeding fifty
thousand rupees as may be determined by the prescribed authority.
(2) On payment in full of such sum as may be determined by
the prescribed authority under sub-section (/), by theperson concerned
no proceedings shall be commenced against such person as aforesaid
and any proceedings already commenced shall stand terminated.
16. No suit, prosecution or other legal proceedings shall lie against
any servant of the Government for anything which is in good faith done
or intended to be done under this Act.
17. (1) Any dealer may in the prescribed manner appeal to the
authority prescribed against any assessment within sixty days from the
date of receipt of a notice of demand issued in respect thereof or such
further period as may be allowed by the said authority for cause shown
to its satisfaction:
Provided that no appeal shall be entertained by the said authority
unless it is satisfied that twenty per centum of the tax assessed or such
Indemnity.
Appeal,
revision and
review.
43
The West Bengal Motor Spirit Sales Tax Act 1974.
[West Ben. Act
(Section 17.)
amount of the tax as the appellant may admit to be due from him
whichever is more, has been paid:
Provided further that the said authority may, for reasons to be
recorded, waive or reduce the amount of tax so required to be paid,
subject to the condition that the amount of tax admitted by the appellant
to be due from him shall be paid.
Explanation—For the purposes of this sub-section, a notice of
demand means any notice served according to the provisions of this
Act for realisation of tax or penalty imposed thereunder.
(2) Subject to such rules of procedure as may be prescribed, the
appellate authority, in disposing of any appeal under sub-section (1),
may—
(a) confirm, reduce, enhance or annul the assessment; or
(b) set aside the assessment and direct the assessing authority
to make afresh assessment after such further inquiry as may
be directed.
(3) Subject to such rules as may be prescribed and for reasons
to be recorded in writing—
(i) the prescribed authority may, of its own motion, review any
assessment made or order passed by it or revise any
assessment made or order passed by a person appointed
under section 3 to assist it,
(h) the prescribed authority may, upon application, revise any
order other than an order referred to in clause (iii) and an
order against which an appeal lies under sub-section (1)
passed by a person appointed under section 3 to assist it,
(iii) an authority appointed by the State Government may, upon
application, revise any appellate or revisional order passed
in the matter of assessment.
(4) Subject to such rules as may be prescribed, any assessment
made or order passed under this Act or the rules made thereunder by
any person appointed under section 3 may bp reviewed by the person
passing it, upon application or of his own motion.
(5) Before any order is passed under this section which is likely
to affect any person adversely, such person shall be given a reasonable
opportunity of being heard.
44
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Sections 18, 19.)
Explanation.—In this section "assessment" includes imposition of
penalty.
18. Save as is provided in section 17, no appeal or application for
revision or review shall lie against any assessment made or order
passed under this Act or the rules made thereunder by the prescribed
authority or any person appointed under section 3 to assist it.
19. (1) The State Government may make rules for carrying out the
purposes of this Act.
(2) In particular, and without prejudice to the generality of the
foregoing power, such rules may provide for all or anyof the following
matters, namely:—
(a) delegation of any powers, duties or functions of the
prescribed authority to any person appointed under sub-
section (2) of section 3;
(b) the procedure for assessment under section 5;
(c) the form of application for registration under sub-section
(2) of section 6, the form of certificate, the particulars to be
contained therein and the conditions subject to which the
certificate may be granted;
(d) the conditions subject to which the certificate may be
suspended or cancelled;
(e) the form of returns under sub-section (1) of section 8, the
date by which they are to be submitted and the additional
particulars required under clause (v.) of sub-section (1) of
section 8 to be contained in those returns;
(1) the procedure to be followed for assessment under
section 9;
(g) the manner in which refunds under section 10 shall be
made;
(h) the authority to whom information is to be furnished under
section 12;
(i) the conditions under which offences may be compounded
under section 15;
(j) the manner in which, and the authority to which, appeals
against assessment may be preferred under section 17;
(k) the procedure for, and other matters (including fees)
incidental to, the disposal of appeals and applications for
revisions and reviews under section 17;
Bar to certain
proceedings.
Power to
make rules.
45
The West Bengal Motor Spirit Sales Tax Act, 1974.
[West Ben. Act
Savings.
Repeal and
savings.
(Sections 20, 21.)
(1) any other matter which may be or is required to beprescribed
under this Act.
(3) In making any rule the State Government may provide that a
breach thereof shall be punishable with a fine not exceeding two
thousand rupees and when the offence is a continuing one with a daily
fine not exceeding twenty- five rupees during the continuance of such
offence.
20. Nothing in this Act shall be construed to imposeorauthorisethe
imposition of a tax on the sale or purchase of motor spirit—
(a) where the sale or purchase takes place outside the State of
West Bengal;
(b) where the sale or purchase takes place in the course of
import of such motor spirit into, or export of such motor
spirit out of, the territory of India; or
(c) where the sale or purchase takes place in the course of inter-
State trade or commerce.
21. (1) The Bengal Motor Spirit Sales Taxation (Amendment)
Ordinance, 1973, is hereby repealed:
Provided that such repeal shall not affect—
(i) any right, title, obligation or liability already acquired,
accrued or incurred or anything done or suffered before the
commencement of this Act,
(ii) any legal proceeding or remedy in respect of such right,
title, obligation or liability, or
(iii) the levy, assessment, collection or refund of any tax, or the
imposition or recovery of any penalty, which may have
become payable before the commencement of this Act,
under the Bengal Motor Spirit Sales Taxation Act, 1941,
and any such proceeding may be instituted, continued or disposed of,
and any such remedy may be enforced and any such tax may be levied,
assessed or collected or any such refund may be made and any such
penalty may be imposed or recovered as if this Act had not been passed.
(2) The Bengal Motor Spirit Sales Taxation Act, 1941, is
hereby repealed:
Provided that such repeal shall not affect—
(i) any right, title, obligation or liability already acquired,
accrued or incurred or anything done or suffered before the
commencement of this Act,
West Ben. Ord.
VII of 1973.
Ben. Act. V of
1941.
46
The West Bengal Motor Spirit Sales Tax Act, 1974.
XI of 1974.]
(Section 21.)
Ben. Act V of
1941.
(ii) any legal proceeding or remedy in respect of such right,
title, obligation or liability, or
(iii) the levy, assessment, collection or refund of any tax, or the
imposition or recovery of any penalty, which may have
become payable before the commencement of this Act,
under the Bengal Motor Spirit Sales Taxation Act, 1941,
and any such proceeding may be instituted, continued or disposed of,
and any such remedy may be enforced and any such tax may be levied,
assessed or collected or any such refund may be made and any such
penalty may be imposed or recovered as if this Act had not been passed;
and any licence issued under the Bengal Motor Spirit Sales Taxation
Act, 1941, to a retail dealer liable to pay tax under sub-section (3) of
section 4 of this Act and in force immediately before the commencement
of this Act shall be deemed to be a certificate under this Act, and shall
as such continue in force till the stock of motor spirit with such dealer,
in respect of which no tax has been paid under the Bengal Motor Spirit
Sales Taxation Act, 1941, is sold or otherwise disposed of.
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