The West Bengal Finance Act, 2023

Registered No. WB/SC-247 	 No. WB(Part-III)/2023/SAR-6 
Ikea Gaptte 
Extraordinary 
Published by Authority 
PHALGUNA 26] 	 FRIDAY, MARCH 17, 2023 	 [SAKA 1944 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 258-L.-17th March, 2023.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act I of 2023 
 
THE WEST BENGAL FINANCE ACT, 2023. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 17th March, 2023.] 
An Act to amend the Bengal Agricultural Income-tax Act, 1944 and the West Bengal 
Sales Tax (Settlement of Dispute) Act, 1999. 
WHEREAS it is expedient to amend the Bengal Agricultural Income-tax Act, 1944 
and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, for the purposes 
and in the manner hereinafter appearing; 
It is hereby enacted in the Seventy-fourth Year of the Republic of India, by the 
Legislature of West Bengal, as follows:— 
Ben. Act IV of 
1944. 
West Ben. Act IV 
of 1999. 
Short title and 
commencement. 
1. (1) This Act may be called the West Bengal Finance Act, 2023. 
 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 17, 2023 	 [PART III 
The West Bengal Finance Act, 2023. 
(Sections 2, 3.) 
(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. In the Bengal Agricultural Income-tax Act, 1944, in clause (d) of sub-section (2) 
of section 3, for the words, figures and letters "31st day of March, 2023", the words, 
figures and letters "31st day of March, 2025" shall be substituted. 
3. In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,— 
(1) in section 2, in sub-section (1),— 
(i) in clause (a), for the words, figures and letters "arrears of dues, in respect 
of the relevant Act and pending before any authority on the 31st day of 
January, 2020", the words, figures and letters "arrears of dues, reduced 
by, any deposit already made as per provisions of the relevant Act for 
entertainment of any appeal or revision thereunder, and/or any amount 
already paid, whether by way of deposit, security or otherwise, in terms 
of any order passed by any court or tribunal, or otherwise, and/or any 
amount recovered through any recovery proceedings including any 
garnishee proceeding, under the relevant Act, and pending before any 
authority on the 10th day of February, 2023" shall be substituted; 
(ii) in clause (aa), after the words "under the said Act", the words "reduced 
by any deposit already made or any amount already paid in respect 
thereof" shall be inserted; 
(iii) for clause (b), the following clause shall be substituted:— 
(b) "applicant" means a "dealer", a "transporter, carrier or transporting 
agent", an "occupier of a jute mill" or a "shipper of jute" as defined in 
the relevant Act, and includes legal heir, successor, assignee or nominee 
of such dealer, transporter, carrier or transporting agent, occupier of a 
jute mill or shipper of jute where the business of such dealer, transporter, 
carrier or transporting agent, occupier of a jute mill or shipper of jute has 
ceased to exist or has been discontinued prior to the date of coming into 
force of this Act, but does not include such dealer, transporter, carrier or 
transporting agent, occupier of a jute mill or shipper of jute, if any 
proceeding for prosecution has been instituted against him for any 
offence punishable under any of the provisions of the relevant Act: 
Provided that the applicant shall also include a dealer and an 
importer other than a dealer as referred to in clause (g) and clause (k), 
as the case may be, of sub-section (1) of section 2 of the West Bengal 
Tax on Entry of Goods into Local Areas Act, 2012.'; 
(2) in section 4, for the words, figures and letters "the 31st day of January, 2020", 
wherever they occur, the words, figures and letters "the 10th day of February, 2023" 
shall be substituted; 
Amendment of 
Ben. Act IV of 
1944. 
Amendment of 
West Ben. Act IV 
of 1999. 
West Ben. Act I 
of 2012. 
PART III] 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 17, 2023 	 3 
The West Bengal Finance Act, 2023. 
(Section 3.) 
(3) in section 4A, in sub-section (1),— 
(i) for the words, figures and letters "on the 31st day of January, 2020", the 
words, figures and letters "on the 10th day of February, 2023" shall be 
substituted; 
(ii) in clause (a), for the words, figures and letters "on or before the 31st day 
of January, 2020", the words, figures and letters "on or before the 10th 
day of February, 2023" shall be substituted; 
(iii) in clause (b), for the words, figures and letters "after the 31st day of 
January, 2020", the words, figures and letters "after the 10th day of 
February, 2023" shall be substituted; 
(iv) for the words "such arrear tax, penalty, late fee or interest due", the 
words "such arrear of dues, or such tax, interest, late fee or penalty due, 
as the case may be, reduced by, any deposit already made as per 
provisions of the relevant Act for entertainment of any appeal or revision 
thereunder, and/or any amount already paid, whether by way of deposit, 
security or otherwise, in terms of any order passed by any court or 
tribunal, or otherwise, and/or any amount recovered through any 
recovery proceedings including any garnishee proceeding" shall be 
substituted; 
(4) in section 5,— 
(i) in sub-section (1),— 
(a) in clause (a), for the words, figures and letters "the 31st day of 
March, 2020", the words, figures and letters "the 31st day of May, 
2023" shall be substituted; 
(b) in clause (b), for the words, figures and letters "the 31st day of 
March, 2020", the words, figures and letters "the 31st day of May, 
2023" shall be substituted; 
(ii) sub-section (la) shall be omitted; 
(iii) sub-section (4) shall be omitted; 
(5) in section 7,— 
(i) in sub-section (1),—
A. 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, at the rate of fifteen per centum of the remaining 
balance amount of arrear tax in dispute, if the application 
under section 5 is made along with proof of payment of 
such amount in full;"; 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 17, 2023 	 [PART III 
The West Bengal Finance Act, 2023. 
(Section 3.) 
(b) in sub-clause (ia), for the words "at the rate of hundred per 
centum, or the actual amount paid in respect of such arrear tax 
in dispute, whichever is higher", the words "at the rate of 
hundred per centum" shall be substituted; 
(c) for sub-clause (ii), the following sub-clause shall be 
substituted:— 
"(ii) to any other arrear tax in dispute not covered in 
sub-clause (i), or sub-clause (ia), at the rate of fifteen per 
centum of the arrear tax in dispute, if the application is 
made along with proof of payment of such amount in 
full;"; 
B. in clause (aa),— 
(a) for sub-clause (i), the following sub-clause shall be 
substituted:— 
"(i) for any arrear tax in dispute, at the rate of fiftyper centum 
of the arrear tax in dispute;"; 
(b) for sub-clause (ii), the following sub-clause shall be 
substituted:— 
"(ii) for any arrear late fee in dispute, at the rate of zero per 
centum;"; 
C. in clause (ab), for the words "at the rate of zero per centum, or the 
actual amount paid in respect of such arrear late fee in dispute, 
whichever is higher", the words "at the rate of zero per centum" 
shall be substituted; 
D. after clause (ab), the following clause shall be inserted:— 
"(ac) where the dispute relates to any arrear of penalty referred 
to in sub-clause (iii) of clause (a) of sub-section (1) of 
section 2 and an application has been made under this 
Act in respect of such penalty in dispute, at the rate of two 
per centum of the arrear penalty in dispute or rupees 
fifteen thousand, whichever is lower;"; 
E. Explanation IV shall be omitted; 
(ii) in sub-section (2),— 
A. clause (b) shall be omitted; 
B. in clause (c), for the words, brackets and letter "notwithstanding 
anything contained in clause (b) above", the words, brackets, 
figure and letters "notwithstanding anything contained in clause 
(ac) of sub-section (1)" shall be substituted; 
(6) in section 8, in sub-section (1), the fourth and fifth provisos shall be omitted; 
(7) in section 10, the proviso shall be omitted; 
PART III] 
	 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 17, 2023 	 5 
The West Bengal Finance Act, 2023. 
(Section 3.) 
(8) in section 12, for sub-section (2), the following sub-section shall be substituted:— 
"(2) If a certificate of settlement is revoked under sub-section (1), or any 
application for settlement of a dispute under sub-section (2) of section 8 
is refused, the appeal, revision or review, as the case may be, under the 
relevant Act, covered by such certificate of settlement, or such application 
for settlement, as the case may be, shall, notwithstanding the provisions of 
section 9 or section 10, stand revived or reinstated immediately upon such 
revocation or refusal, as the case may be, and such appeal, revision or 
review shall be decided, notwithstanding anything contained in the relevant 
Act, within a period of six months from the date of such revocation or 
refusal, as if no settlement of the arrear tax, penalty, late fee or interest in 
dispute in such appeal, revision or review, as the case maybe, has ever been 
made or applied for under this Act: 
Provided that in computing the aforesaid period of six months, the 
period during which the appropriate authorities were restrained from 
disposing of or proceeding with such appeal, revision or review by an order 
of any court or tribunal shall be excluded."; 
(9) in section 14, after the words "refundable under any circumstances", the words, 
figures and brackets "except in case of refusal to settle a case under sub-section (2) of 
section 8" shall be inserted. 
By order of the Governor, 
PRADIP KUMAR PANJA, 
Pr. Secy. to the Govt. of West Bengal, 
Law Department. 
Published by Law Department, Government of West Bengal and 
Printed at Saraswaty Press Ltd.(Govemment of West Bengal Enterprise), Kolkata 700 056. 

‹ Prev All West Bengal acts Next ›