The West Bengal Finance Act, 2022

Registered No. WB/SC-247
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No. WB(Part-III /2022/SAR-3
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Extraordinary
Published by Authority
T HURSDAY, MARCH 31, 2022
PART III- Acts of theWest BengalLegislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
[SAKA 1944
NOTIFICATION
No. 316-L.3 1st March, 2022.- 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 2022
THEWESTBENGALFINANCEACT,2022.
Short title and
commencement.
[Passed by the WestBengalLegislature.]
[Assent of the Governor wasfirst published in theKolkata Gazette,
Extraordina ry, of the 31st March, 2022.]
An Act to amend the Bengal Agricultural Income-taxAct, 1944, the West Bengal
State Tax on Professions, Trades, Callings and EmploymentsAct, 1979 and the West
Bengal ValueAdded Tax Act, 2003.
WHEREASit is expedient to amend the Bengal Agricultural Income-tax Act, 1944,
the West Bengal State Tax on Professions, Trades, Callings and Employments Act,
1979 and the West Bengal Value Added Tax Act, 2003 for the purposes and in the
manner hereinafter appearing;
It is hereby enacted in the Seventy-third 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, 2022.
Ben. Act IV of
1944.
West Ben. Act VI
of 1979.
West Ben. Act
XXXVII of 2003.

2
Amendment of
Ben. Act IV of
1944.
Amendment of
West Ben. Act VI
of 1979.
Amendment of
West Ben. Act
XXXVIIof2003.
THE KOLKATA GAZETTE, EXTRAORDINARY,MARCH 31, 2022
The West Bengal FinanceAct, 2022.
(Sections 2- 4.)
(2) Save as otherwise provided, this section shall come intoforce 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 t o the
commencement ofthisAct shallbe construed as areferencetothe comingintoforce of
that provision.
2. IntheBengalAgriculturalIncome-taxAct, 1944, inclause (d)ofsub-section (2)
of section 3, for 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", the words, figures and
letters "previousyears ending on any day from the 31st day of March,2019 to the 31st
day of March, 2023" shall be substituted.
3. IntheWestBengalStateTax onProfessions,Trades,CallingsandEmployments
Act, 1979, in sub-section (4a) of section 7,
(a) for the words "after the expiry of two years", the words "after the expiry
oftwoyearsor suchfurtherperiod asmaybe extendedbythe Government
by notification in the Official Gazette" shall be substituted;
(b) after the third proviso, the following proviso shall be inserted:.
"Providedalsothattheassessmentinrespectoftheyearorapartoftheyear
endingonorbeforethe31stdayofMarch,2020,shall,notwithstandingthe
provisionscontainedinthissub-section,be made onorbefore the 31st day
of May, 2022:;
(c) inthefifthproviso,for thewords "Providedfurther",thewords "Provided
also" shall be substituted.
4. In the West Bengal Value Added Tax Act, 2003, in section 87A, for the words,
figuresandletters"the31stdayofMarch,2020°,thewords,figuresandletters"the31st
day of March, 2022" shall be substituted.
By order of the Governor,
[PART III
PARTHA SARATHI SEN,
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.

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