The transferred territories ( application of west bengal tax laws) act, 1957

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GOVERNMENT OF WEST BENGAL.. .. . - - . *
•  Legislative Department
West Bengal Act XXVI of 1957
THE TRANSFERRED TERRITORIES (APPLICATION
OF WEST BENGAL TAX LAWS) ACT, 1957
^Passed by tb!e West Bengal Legislature.l
[ Assent of the President was first published in the Calcutta Gazette,
Extraordinary, of the 9th January, 1968. ]
[9tli January, 1958.]
An Act to o/pply to the transferred territories certai/n tax^  latos in force in the rest of West Bengal.
it is expedient to apply to the transferred
terrilorias certain tax laws in force in the rest of "West -
Bengal;
It is hereby enacted in the Eighth Tear of the Republic
of India, by the Legislature of West Bengal, as follows: —
(i) This Act may be called the Transferred Terri- short title
tories (Application of West Bengal Tax Laws) Act, 1957. and com-mence-
ment.
(2) It shall come into force immediately on the Transferred Territories (Application of West Bengal Tax Laws)Ordinance, 1957, ceasing to operate.
2, In this Act, "transferred territories" mean the Definition,territories transferred from the State of Bihar to the State
West Bengal by section 3 of the Bihar and West Bengal
(Transfer of Territories) Act, 1956.
3, As from the date of the commencement of the
Transferred Territories (Application of West Bengal Tax
Laws) Ordinance, 1957,—
(7) the enactments referred to in the Eirst Scheduleshall stand repealed in the transferred
teiiitories:
Provided that such repeal shall not affect—
{a) the previous operation of any such enactment oranything duly done or suffered thereunder; or
(5) any right, ' privilege, obligation or liability
acquired, accrued or incurred under any such
enactment; or
(a) any penalty, forfeiture or punishment incurred inrespect of any offence committed under any
such enactment; or
Repeal of
certain tax
laws in the
transferred
territories
and appli
cation of
certain tax
laws in
force in the
rest of
West
Bengal to
such teiri-
toriea.
='=Price—Indian, 12 nP.; English, 3d.
The Transferred Territories {Application of WestBengal Tax Laws) Act, 1967,
[West Ben. Act
(^Sections 4, 5 and the Fi^'st Schedule.)
{d) any investigation, legal proceeding or remedj^ inrespect of any suct.riglit, privilege, olDligation,
^  liability, penalty, forfeiture or punisbment as
aforesaid;
and any such investigation, legal proceeding or
remedy may be instituted, continued or enforced,
and any such penalty, forfeiture or i^unishnient
may be imposed, as if this Act had not come into
force;
{2) the enactments referred to in the Second Schedule
shall come into force in the transferred terri
tories; and rules made and notifications issued
under any such enactment which were in force
immediately before such date in the rest of
West Bengal, shall apply to the transferred
territories:
Provided that in applying the Bengal Pinance (Sales
Tax) Act, 1941 to the transferred territories, any ^
notification issued under sub-section {1) of seotion
4 shall be deemed to have been rescinded and the
following sub-section shall be deemed to be
substituted for that sub-section (including the
proviso thereof;, namely: —
"(i) With effect from the date on which this Act
comes into force in the territories transferred
from the State of Bihar to the State of "West
Bengal by section 3 of the Bihar and- West Xl;.
Bengal (Transfer of Territories) Act, 1956,
every dealer whose gross turnover during the
year immediately preceding such date exceeded
the taxable quantum shall be liable to pay tax
under this Act on all sales effected after such
date.".
Provision If any difficulty" arises in- giving effect to the pre
fer removal visions of this Act, the State Grovernment may, by order, doof diffioul- Qj. cause to be done anything, not inconsistent with this Act,ties. which may be necessary for removing the difficulty.
Savings. 5. Upon the "Transferred Territories (Application of
"West Bengal Tax Laws) Ordinance, 1957, ceasing to operate,
anything done, anj^ action taken or any legal effect produced
under the said Ordinance shall he deemed to have been done,
taken or produced under this Act as if this Act had come into
force on the Ist day of September, 1957.
of "
THE FIHST SCHEDTTLE
[See section 3(7).]
1. The Bihar Motor Spirit (Taxation on Sales) Act,
1939 (Bihar Act VIII of 1939).
2. The Bihar Sales Tax Act, 1947 (Bihar Act XIX of
1947),
' • X
The Transferred Territories (Application of West Be^al 3
Tax Laws) Act, 1957.
XXVfi of 1967.] ■ ^ .
• • (The Second Schedule.)
THE SECOND SCHEDULE ' * '
['•See section 3(2).]
1. Tlie Bengal Motor Spirit Sales Taxation Act, 1941
(Bengal Act V of 1941).
2. Tlie Bengal Finance (Sales Tax) Act, 1941 (Bengal
Act VI of 1941).
3. Tlie Bengal Raw Jute Taxation Act, 1941 (Bengal
Act XI of 1941).
4. Tlie West Bengal Sales Tax Act, 1954 (West Bengal
Act IV of 1954).
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WBGP-57/8-8899A-5M
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