LexThe West Bengal Finance Act, 2020
West Bengal · state statute
Open in Lexace · Ask the AI about this actRegistered No. WB/SC-247
No. WB(Part-III)/2020/SAR-6
iKatkata 6ttytte
Extraordinary
Published by Authority
PHALGUNA 12] MONDAY, MARCH 2, 2020 [SAKA 1941
PART III—Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 231-L.-2nd March, 2020.—The following Act of the West Bengal Legislature, having been assented to by the
Governor, is hereby published for general information:—
West Bengal Act II of 2020
THE WEST BENGAL FINANCE ACT, 2020.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 2nd March, 2020.]
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the
Bengal Agricultural Income-tax Act, 1944, the West Bengal State Tax on Professions,
Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax (Settlement
of Dispute) Act, 1999, the West Bengal Value Added Tax Act, 2003 and the West
Bengal Goods and Services Tax Act, 2017 and to repeal the Bengal Opium Smoking
Act, 1932.
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its application
to West Bengal, the Bengal Agricultural Income-tax Act, 1944, the West Bengal State
Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal
Sales Tax (Settlement of Dispute) Act, 1999, the West Bengal Value Added Tax Act,
2003 and the West Bengal Goods and Services Tax Act, 2017 and to repeal the Bengal
Opium Smoking Act, 1932, for the purposes and in the manner hereinafter appearing;
2 of 1899.
Ben. Act IV of 1944.
West Ben. Act VI of
1979.
West Ben. Act IV of
1999.
West Ben. Act
XXXVII of 2003.
West Ben. Act
XXVIII of 2017.
Ben. Act X of 1932.
2 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III
The West Bengal Finance Act, 2020.
(Sections 1-5.)
Short title and
commencement.
Application and
amendment of Act
2 of 1899.
Amendment of
Ben. Act IV of
1944.
Amendment of
West Ben. Act VI
of 1979.
Amendment of
West Ben. Act IV
of 1999.
It is hereby enacted in the Seventy-first Year of the Republic of India, by the
Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Finance Act, 2020.
(2) Save as otherwise provided, this section shall come into force with immediate
effect, and the other provisions of this Act shall come into force on such date, with
prospective or retrospective effect as required, as the State Government may, by
notification in the Official Gazette, appoint and different dates may be appointed
for different provisions of this Act and any reference in any such provision to the
commencement of this Act shall be construed as a reference to the coming into force
of that provision.
2. (1) The Indian Stamp Act, 1899, in its application to West Bengal (hereinafter
referred to as the principal Act), shall be amended for the purposes and in the manner
hereinafter provided.
(2) In the principal Act,—
(a) in section 47A,—
(i) sub-section (6) shall be omitted;
(ii) in sub-section (7), the words, figure and brackets "together with the
interest, if any, charged under sub-section (6)" shall be omitted;
(b) in section 47B, in sub-section (3), for the words, figures, letter and
brackets "interest at the rate specified in sub-section (6) of section 47A
on the modified amount of such stamp duty from the month in which he
was liable to pay interest under sub-section (6) upto the month preceding
the month of payment of such modified amount of stamp duty", the words
"only the difference between the modified amount of stamp duty and the
stamp duty already paid" shall be substituted.
(3) In Schedule IA to the principal Act, in article 23, after the entries in the column
under heading "Proper Stamp-Duty", the following proviso shall be inserted:—
"Provided that when a document for amalgamation of contiguous land is executed
and registered, ad valorem stamp duty at the rate of one-half of one per centum of the
market value of the amalgamated property shall be chargeable, subject to a maximum
of rupees three lakh.".
3. In the Bengal Agricultural Income-tax Act, 1944, in section 3, in sub-section
(2), in clause (d), for the words, figures and letters "previous years ending on the 31st
day of March, 2019 and the 31st day of March, 2020", the words, figures and letters
"previous years ending on any day from the 31st day of March, 2019 to the 31st day of
March, 2022" shall be substituted.
4. In the West Bengal State Tax on Professions, Trades, Callings and Employments
Act, 1979, in the Schedule, in the entry in clause (a) in column (2) against serial number
3 in column (1), for the words, figures, letters and brackets "Dealers as defined under the
West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994)", the words, figures,
letters and brackets "Taxable persons as defined under the West Bengal Goods and
Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) and dealers as defined under the
West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994)" shall be substituted.
5. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,—
(1) in section 2, in sub-section (1), in clause (a), for the words, figures and
letters "on the 31st day of October, 2018", the words, figures and letters
"on the 31st day of January, 2020" shall be substituted;
PART III] THE KOLKATA GAZE 1'1'b, EXTRAORDINARY, MARCH 2, 2020 3
The West Bengal Finance Act, 2020.
(Section 5.)
(2) in section 4,—
(a) for the words, figures and letters "pending on the 31st day of
October, 2018", the words, figures and letters "pending on the
31st day of January, 2020" shall be substituted;
(b) in clause (b), for the words, figures and letters "on or before the 31st
day of March, 2014", the words, figures and letters "on or before the
31st day of January, 2020" shall be substituted;
in section 4A, in sub-section (1),—
(a) for the words, figures and letters "on the 31st day of October, 2018",
the words, figures and letters "on the 31st day of January, 2020"
shall be substituted;
(b) in clause (a), for the words, figures and letters "on or before the 31st
day of March, 2014", the words, figures and letters "on or before the
31st day of January, 2020" shall be substituted;
(c) in clause (b), for the words, figures and letters "after 31st day of
March, 2014", the words, figures and letters "after 31st day of
January, 2020" shall be substituted;
(4) in section 5,—
(a) in sub-section (1),—
(i) in clause (a), for the words, figures and letters "the 31st day of
January, 2019", the words, figures and letters "the 31st day of
March, 2020" shall be substituted;
(ii) in clause (b), for the words, figures and letters "the 31st day of
January, 2019", the words, figures and letters "the 31st day of
March, 2020" shall be substituted;
(b) in sub-section (la),—
(i) for the words, figures, letters and brackets "sub-clause (ii) of
clause (a) of sub-section (1) of section 7", the words, figures,
letters and brackets "sub-clause (i), or item (B) of sub-clause
(ii), of clause (a), or proviso to sub-clause (i) of clause (aa),
of sub-section (1) of section 7, as the case may be," shall be
substituted;
(ii) for the words "three months", the words "six months" shall be
substituted;
(5) in section 7,—
(a) in sub-section (1),—
(i) in clause (a),—
(A) for sub-clause (i), the following sub-clause shall be
substituted:—
"(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,—
(A) at the rate of twenty-five 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, if the application under section 5
is made along with proof of payment of such amount
in full; or
(3)
4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III
The West Bengal Finance Act, 2020.
(Section 5.)
(B) at the rate of twenty-five per centum of the portion,
being not less than half, of the remaining balance
amount of arrear tax in dispute in respect of which
payment for settlement under this Act is made within
31st day of March, 2020, and at the rate of thirty per
centum of the residual portion of the remaining balance
amount of arrear tax in dispute in respect of which
payment for settlement under this Act is made after
31st day of March, 2020, or the actual amount paid
in respect of such arrear tax in dispute, whichever is
higher, if the application under section 5 is made along
with the proof of payment of such amount required to
be made within 31st day of March, 2020, along with
prayer for granting installments for payment of thirty
per centum of the residual balance and such amount is
paid in monthly instalments not exceeding six months
from the month following the month in which the
application for settlement has been made;";
(B) in sub-clause (ii),—
(I) in item (A), for the words "thirty-five per centum", the
words "twenty-five per centum" shall be substituted;
(II) for item (B), the following item shall be substituted:—
"(B) at the rate of twenty-five per centum of the
portion, being not less than half, of the remaining
balance amount of arrear tax in dispute in respect
of which payment for settlement under this Act is
made within 31st day of March, 2020, and at the
rate of thirty per centum of the residual portion
of the remaining balance amount of arrear tax in
dispute in respect of which payment for settlement
under this Act is made after 31st day of March,
2020, or the actual amount paid in respect of such
arrear tax in dispute, whichever is higher, if the
application under section 5 is made along with
the proof of payment of such amount required to
be made within 31st day of March, 2020, along
with prayer for granting instalment for payment
of thirty per centum of the residual balance and
such amount is paid in monthly instalments not
exceeding six months from the month following
the month in which the application for settlement
has been made;";
(C) at the end, the following illustration shall be inserted:—
"Illustration.— In the context of clause (a), two
rates—@25% and @30% of arrear tax in dispute have
been specified. If the amount of arrear tax in dispute is
Rs. 1,00,000 and the applicant intends to make payment
within 31st March, 2020 for settlement of 60% of the
arrear tax in dispute, then he should pay 25% of 60% of
Rs. 1,00,000, i.e. Rs.15,000 before the 31st March, 2020
and submit the application alongwith a prayer for payment
of the residual balance in instalments. He is further required
to pay 30% of the residual balance 40% of Rs. 1,00,000,
i.e. Rs.12,000 in monthly instalments not exceeding six
months.";
PART 1111
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 5
The West Bengal Finance Act, 2020.
(Sections 6, 7.)
(ii) in clause (aa), to sub-clause (i), the following proviso shall be
added:—
"Provided that if the applicant intends to make payment of
the amount in instalments, the application under section 5 shall
be made along with proof of payment of fifty per centum of
the arrear tax in dispute together with a prayer for granting
instalment for payment of the remaining balance and such
balance amount should be paid in maximum of six monthly
instalments, from the month following the month in which such
application has been submitted, along with simple interest at the
rate of one-half of one per centum per month for each English
calendar month on the still outstanding balance amount;";
(b) in sub-section (2), in clause (b), for the words "fifty per centum",
the words "ten per centum" shall be substituted.
6. In the West Bengal Value Added Tax Act, 2003, in section 87A, for the words,
figures and letters "the 31st day of March, 2017", the words, figures and letters "the
31st day of March, 2020" shall be substituted.
7. In the West Bengal Goods and Services Tax Act, 2017,—
(1) in section 2, in clause (4), after the words "the Appellate Authority for
Advance Ruling,", the words "the National Appellate Authority for
Advance Ruling," shall be inserted;
(2) in section 10,—
(a) in sub-section (1), after the second proviso, the following
Explanation shall be inserted:—
"Explanation.— For the purposes of second proviso, the value
of exempt supply of services provided by way of extending deposits,
loans or advances in so far as the consideration is represented
by way of interest or discount shall not be taken into account for
determining the value of turnover in State.";
(b) in sub-section (2),—
(i) in clause (d), the word "and" occurring at the end shall be
omitted;
in clause (e), for the word "Council:", the words "Council;
and" shall be substituted;
(iii) after clause (e), the following clause shall be inserted:—
"(f) he is neither a casual taxable person nor a non-resident
taxable person:";
(c) after sub-section (2), the following sub-section shall be inserted:—
"(2A) Notwithstanding anything to the contrary contained in
this Act, but subject to the provisions of sub-sections (3) and (4) of
section 9, a registered person, not eligible to opt to pay tax under
sub-section (1) and sub-section (2), whose aggregate turnover in
the preceding financial year did not exceed fifty lakh rupees, may
opt to pay, in lieu of the tax payable by him under sub-section (1)
of section 9, an amount of tax calculated at such rate as may be
prescribed, but not exceeding three per cent. of the turnover in
State, if he is not—
(a) engaged in making any supply of goods or services which are
not leviable to tax under this Act;
Amendment of
West Ben. Act
XXXVII of 2003.
Amendment of
West Ben. Act
XXVIII of 2017.
6 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III
The West Bengal Finance Act, 2020.
(Section 7.)
(b) engaged in making any inter-State outward supplies of goods or
services;
(c) engaged in making any supply of goods or services through an
electronic commerce operator who is required to collect tax at
source under section 52;
(d) a manufacturer of such goods or supplier of such services as
may be notified by the Government on the recommendations of
the Council; and
(e) a casual taxable person or a non-resident taxable person:
Provided that where more than one registered person are
having the same Permanent Account Number issued under
the Income-tax Act, 1961, the registered person shall not be
eligible to opt for the scheme under this sub-section unless all
such registered persons opt to pay tax under this sub-section.";
(d) in sub-section (3), after the words, figure and brackets "under sub-
section (1)" where they occur, the words, figure, letter and brackets
"or sub-section (2A), as the case may be," shall be inserted;
(e) in sub-section (4), after the words, figure and brackets "of sub-
section (1)", the words, figure, letter and brackets "or, as the case
may be, sub-section (2A)" shall be inserted;
(f) in sub-section (5),—
(i) after the words, figure and brackets "under sub-section (1)", the
words, figure, letter and brackets "or sub-section (2A), as the
case may be," shall be inserted;
(ii) the following Explanations shall be inserted:—
'Explanation 1.— For the purposes of computing aggregate
turnover of a person for determining his eligibility to pay tax
under this section, the expression "aggregate turnover" shall
include the value of supplies made by such person from the
1st day of April of a financial year up to the date when he
becomes liable for registration under this Act, but shall not
include the value of exempt supply of services provided by
way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.
Explanation 2.— For the purposes of determining the tax
payable by a person under this section, the expression "turnover
in State" shall not include the value of following supplies,
namely:—
(i) supplies from the 1st day of April of a financial year up to
the date when such person becomes liable for registration
under this Act; and
(ii) exempt supply of services provided by way of extending
deposits, loans or advances in so far as the consideration is
represented by way of interest or discount.';
(3) in section 22, in sub-section (1),—
(a) after the second proviso, the following proviso shall be inserted:—
"Provided also that the Government may, on the recommendations
of the Council, enhance the aggregate turnover from twenty lakh
43 of 1961.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 7
The West Bengal Finance Act, 2020.
(Section 7.)
rupees to such amount not exceeding forty lakh rupees in case of
supplier who is engaged exclusively in the supply of goods, subject
to such conditions and limitations, as may be notified.";
(b) the following Explanation shall be inserted :—
"Explanation.— For the purposes of this sub-section, a person
shall be considered to be engaged exclusively in the supply of
goods even if he is engaged in exempt supply of services provided
by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount.";
(4) in section 25,—
(a) after sub-section (6), the following sub-sections shall be inserted:—
"(6A) Every registered person shall undergo authentication, or
furnish proof of possession of Aadhaar number, in such form and
manner and within such time as may be prescribed:
Provided that if an Aadhaar number is not assigned to the
registered person, such person shall be offered alternate and viable
means of identification in such manner as Government may, on the
recommendations of the Council, prescribe:
Provided further that in case of failure to undergo authentication
or furnish proof of possession of Aadhaar number or furnish
alternate and viable means of identification, registration allotted to
such person shall be deemed to be invalid and the other provisions
of this Act shall apply as if such person does not have a registration.
(6B) On and from the date of notification, every individual
shall, in order to be eligible for grant of registration, undergo
authentication, or furnish proof of possession of Aadhaar number,
in such manner as the Government may, on the recommendations of
the Council, specify in the said notification:
Provided that if an Aadhaar number is not assigned to an
individual, such individual shall be offered alternate and viable
means of identification in such manner as the Government may, on
the recommendations of the Council, specify in the said notification.
(6C) On and from the date of notification, every person, other than
an individual, shall, in order to be eligible for grant of registration,
undergo authentication, or furnish proof of possession of Aadhaar
number of the Karta, Managing Director, whole-time Director,
such number of partners, Members of Managing Committee
of Association, Board of Trustees, authorized representative,
authorized signatory and such other class of persons, in such
manner, as the Government may, on the recommendations of the
Council, specify in the said notification:
Provided that where such person or class of persons have not
been assigned the Aadhaar number, such person or class of persons
shall be offered alternate and viable means of identification in such
manner as the Government may, on the recommendations of the
Council, specify in the said notification.
(6D) The provisions of sub-section (6A) or sub-section (6B) or
sub-section (6C) shall not apply to such person or class of
persons or such part of the State, as the Government may, on the
recommendations of the Council, specify by notification.";
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III 8
The West Bengal Finance Act, 2020.
(Section 7.)
(b) at the end, the following Explanation shall be inserted:—
`Explanation.— For the purposes of this section, the expression
"Aadhaar number" shall have the same meaning as assigned to
it in clause (a) of section 2 of the Aadhaar (Targeted Delivery of
Financial and Other Subsidies, Benefits and Services) Act, 2016.';
after section 31, the following section shall be inserted:—
"Facility of 31A. The Government may, on the recommendations of
to
digit
recipi
al pay
ent.
ment Council, prescribe a class of registered persons who shall
provide prescribed modes of electronic payment to the
recipient of supply of goods or services or both made by him and give
option to such recipient to make payment accordingly, in such manner
and subject to such conditions and restrictions, as may be prescribed.";
(6) in section 39,—
(a) for sub-section (1), the following sub-section shall be substituted:—
"(1) Every registered person, other than an Input Service
Distributor or a non-resident taxable person or a person paying
tax under the provisions of section 10 or section 51 or section 52
shall, for every calendar month or part thereof, furnish, a return,
electronically, of inward and outward supplies of goods or services
or both, input tax credit availed, tax payable, tax paid and such other
particulars, in such form and manner, and within such time, as may
be prescribed:
Provided that the Government may, on the recommendations
of the Council, notify certain class of registered persons who shall
furnish a return for every quarter or part thereof, subject to such
conditions and restrictions as may be specified therein.";
(b) for sub-section (2), the following sub-section shall be substituted:—
"(2) A registered person paying tax under the provisions of
section 10, shall, for each financial year or part thereof, furnish
a return, electronically, of turnover in the State, inward supplies
of goods or services or both, tax payable, tax paid and such other
particulars in such form and manner, and within such time, as may
be prescribed.";
(c) for sub-section (7), the following sub-section shall be substituted:—
"(7) Every registered person who is required to furnish a return
under sub-section (1), other than the person referred to in the
proviso thereto, or sub-section (3) or sub-section (5), shall pay to
the Government the tax due as per such return not later than the last
date on which he is required to furnish such return:
Provided that every registered person furnishing return under
the proviso to sub-section (1) shall pay to the Government, the tax
due taking into account inward and outward supplies of goods or
services or both, input tax credit availed, tax payable and such other
particulars during a month, in such form and manner, and within
such time, as may be prescribed:
Provided further that every registered person furnishing return
under sub-section (2) shall pay to the Government, the tax due
taking into account turnover in the State, inward supplies of goods
or services or both, tax payable, and such other particulars during a
quarter, in such form and manner, and within such time, as may be
prescribed.";
(5)
18 of 2016.
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 9
The West Bengal Finance Act, 2020.
(Section 7.)
(7) in section 44, to sub-section (1), the following provisos shall be added:—
"Provided that the Commissioner may, on the recommendations of the
Council and for reasons to be recorded in writing, by notification, extend
the time limit for furnishing the annual return for such class of registered
persons as may be specified therein:
Provided further that any extension of time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.";
(8) in section 49, after sub-section (9), the following sub-sections shall be
inserted:—
"(10) A registered person may, on the common portal, transfer any
amount of tax, interest, penalty, fee or any other amount available in the
electronic cash ledger under this Act, to the electronic cash ledger for
integrated tax, central tax, State tax or cess, in such form and manner and
subject to such conditions and restrictions as may be prescribed and such
transfer shall be deemed to be a refund from the electronic cash ledger
under this Act.
(11) Where any amount has been transferred to the electronic cash
ledger under this Act, the same shall be deemed to be deposited in the said
ledger as provided in sub-section (1).";
(9) in section 50, to sub-section (1), the following proviso shall be added:—
"Provided that the interest on tax payable in respect of supplies made
during a tax period and declared in the return for the said period furnished
after the due date in accordance with the provisions of section 39, except
where such return is furnished after commencement of any proceedings
under section 73 or section 74 in respect of the said period, shall be levied
on that portion of the tax that is paid by debiting the electronic cash
ledger.";
(10) in section 52,—
(a) to sub-section (4), the following provisos shall be added:—
"Provided that the Commissioner may, for reasons to be recorded
in writing, by notification, extend the time limit for furnishing the
statement for such class of registered persons as may be specified
therein:
Provided further that any extension of time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.";
(b) to sub-section (5), the following provisos shall be added:—
"Provided that the Commissioner may, on the recommendations
of the Council and for reasons to be recorded in writing, by
notification, extend the time limit for furnishing the annual statement
for such class of registered persons as may be specified therein:
Provided further that any extension of time limit notified by the
Commissioner of Central tax shall be deemed to be notified by the
Commissioner.";
10 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III
The West Bengal Finance Act, 2020.
(Section 7.)
(11) after section 53, the following section shall be inserted:—
"Transfer of 53A. Where any amount has been transferred from the certain amounts. electronic cash ledger under this Act to the electronic cash
ledger under the Central Goods and Services Tax Act or under the
Integrated Goods and Services Tax Act or under the Goods and Services
Tax (Compensation to States) Act, the government shall, transfer to the
central tax account or integrated tax account or cess account, an amount
equal to the amount transferred from the electronic cash ledger, in such
manner and within such time as may be prescribed.";
(12) in section 54, after sub-section (8), the following sub-section shall be
inserted:—
"(8A) Where the Central Government has disbursed the refund of
State tax, the Government shall transfer an amount equal to the amount
so refunded, to the Central Government.";
(13) in section 95,—
(a) in clause (a),—
(i) after the words "Appellate Authority", the words "or the
National Appellate Authority" shall be inserted;
(ii) after the words and figures "of section 100", the words, figures
and letter "or of section 101C of the Central Goods and Services
Tax Act" shall be inserted;
(b) after clause (e), the following clause shall be inserted:—
(f) "National Appellate Authority" means the National Appellate
Authority for Advance Ruling referred to in section 101A.';
(14) after section 101, the following section shall be inserted:—
"National 101A. Subject to the provisions of this Chapter, for the Appellate
Authority for Purposes of this Act, the National Appellate Authority for
Advance Ruling Advance Ruling constituted under section 101A of the under Central Central Goods and Services Tax Act shall be deemed to be Goods and
Services Tax Act, the National Appellate Authority for Advance Ruling shall be
Authority under
ate under this Act.";
this Act.
(15) in section 102,—
(a) after the words "Appellate Authority", wherever they occur, the
words "or the National Appellate Authority" shall be inserted;
(b) after the words and figures "or section 101", the words, figures and
letter "or section 101C of the Central Goods and Services Tax Act,
respectively," shall be inserted;
(c) for the words "or the appellant", the words ", appellant, the Authority
or the Appellate Authority" shall be substituted;
(16) in section 103,—
(a) after sub-section (1), the following sub-section shall be inserted:—
"(1A) The Advance Ruling pronounced by the National
Appellate Authority under this Chapter shall be binding on—
(a) the applicants, being distinct persons, who had
sought the ruling under sub-section (1) of section
101B of the Central Goods and Services Tax Act and
all registered persons having the same Permanent
Account Number issued under the Income-tax 43 of 1961.
Act, 1961;
PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 11
The West Bengal Finance Act, 2020.
0..
Repeal of Ben.
Act X of 1932.
(Section 8.)
(b) the concerned officers and the jurisdictional officers in
respect of the applicants referred to in clause (a) and the
registered persons having the same Permanent Account
Number issued under the Income-tax Act, 1961.";
(b) in sub-section (2), after the words, figure and brackets "in sub-
section (1)", the words, figure, letter and brackets "and sub-section
(1A)" shall be inserted;
(17) in section 104, in sub-section (1),—
(a) after the words "Authority or the Appellate Authority", the words
"or the National Appellate Authority" shall be inserted;
(b) after the words and figures "of section 101", the words, figures and
letter "or under section 101C of the Central Goods and Services Tax
Act" shall be inserted;
(18) in section 105,—
(a) for the marginal heading, the following marginal heading shall be
substituted:—
"Powers of Authority, Appellate Authority and National
Appellate Authority.";
(b) in sub-section (1), after the words "Appellate Authority", the words
"or the National Appellate Authority" shall be inserted;
(c) in sub-section (2), after the words "Appellate Authority" wherever
they occur, the words "or the National Appellate Authority" shall be
inserted;
(19) in section 106,—
(a) for the marginal heading, the following marginal heading shall be
substituted:—
"Procedure of Authority, Appellate Authority and National
Appellate Authority.";
(b) after the words "Appellate Authority", the words "or the National
Appellate Authority" shall be inserted;
(20) in section 171, after sub-section (3), the following sub-section shall be
inserted:—
"(3A) Where the Authority referred to in sub-section (2), after
holding examination as required under the said sub-section comes to the
conclusion that any registered person has profiteered under sub-section
(1), such person shall be liable to pay penalty equivalent to ten per cent.
of the amount so profiteered:
Provided that no penalty shall be leviable if the profiteered amount
is deposited within thirty days of the date of passing of the order by the
Authority.
Explanation.—For the purposes of this section, the expression
"profiteered" shall mean the amount determined on account of not passing
the benefit of reduction in rate of tax on supply of goods or services or both
or the benefit of input tax credit to the recipient by way of commensurate
reduction in the price of the goods or services or both.".
8. (1) The Bengal Opium Smoking Act, 1932 is hereby repealed.
(2) Notwithstanding the repeal of the Bengal Opium Smoking Act, 1932, such
repeal shall not—
(a) affect the previous operation of the repealed Act and orders or anything
duly done or suffered thereunder;
43 of 1961.
12
The West Bengal Finance Act, 2020.
(Section 8.)
(b) affect any right, privilege, obligation, or liability acquired, accrued or
incurred under the repealed Act; and
(c) the provisions of section 6 of the Bengal General Clauses Act, 1899,
with regard to the effect of repeal shall continue to hold in respect of the
repealed Act.
Ben Act I of 1899.
By order of the Governor,
SANDIP KUMAR RAY CHAUDHURI,
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.
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 2, 2020 [PART III