The West Bengal Appropriation ( No. 2 ) Act, 1993

West Ben. 
Act VIII of 
1987. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
West Bengal Act I of 1994 
THE WEST BENGAL TAXATION TRIBUNAL 
(AMENDMENT) ACT, 1994. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 28th February, 1994.] 
[28th February, 1994.] 
An Act to amend the West Bengal Taxation Tribunal Act, 1987. 
WHEREAS it is expedient to amend the West Bengal Taxation Tribunal 
Act, 1987, for the purpose and in the manner hereinafter appearing; 
It is hereby enacted in the Forty-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 Taxation Tribunal 
(Amendment) Act, 1994. 
(2) It shall be deemed to have come into force on the 7th day of 
September, 1993. 
2. In the West Bengal Taxation Tribunal Act, 1987 (hereinafter 
referred to as the principal Act), in section 8,— 
(1) in sub-section (7),— 
(a) in the proviso, for the words, letter and brackets "dispense 
with the requirement of clause (b)", the words, letters 
and brackets "relax or dispense with the requirements of 
clause (a), clause (b) or clause (c) on such terms and 
conditions as the Tribunal may consider fit and proper" 
shall be substituted; 
(b) after the proviso, the following proviso shall be 
inserted:— 
"Provided further that where the party against whom 
an application is made under sub-section (1) comes to 
know that the applicant has prayed for and interim order 
in such application, such party shall be entitled to appear 
at the hearing thereof and shall have opportunity of being 
heard."; 
Short title 
and 
commence-
ment. 
Amendment 
of section 8 
of West Ben. 
Act VIII of 
1987. 
The West Bengal Taxation Tribunal (Amendment) 
Act, 1994. 
[West Ben. Act I of 1994.] 
Repeal and 
saving. 
(Section 3.) 
(2) after sub-section (7), the following sub-sections shall be 
inserted:— 
"(8) Where an interim order is passed under the first proviso 
to sub-section (7), the applicant shall serve forthwith, 
if he has not served earlier, copies of the application 
made under sub-section (1) and of all documents in 
support of the plea for such interim order and a copy of 
the interim order obtained, if any, upon, or intimate 
such interim order to, all the parties against whom such 
interim order has been obtained 
(9) Every application for vacating or modifying any interim 
order passed under sub-section (7) shall, unless the 
Tribunal directs otherwise, be made only after prior 
notice to the person who made the application 
under sub-section (1) and the other parties to such 
application.". 
3. (1) The WestB engal Taxation Tribunal (Amendment) Ordinance, 
1993, is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any action taken 
under the principal Act as amended by the said Ordinance, shall be deemed 
to have validly done or taken under the principal Act as amended by this 
Act. 
West Ben. 
Ord. III of 
1993. 
2 

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