The West Bengal Taxation Tribunal (Amendment) Act, 2022

Registered No. WB/SC-247 No. WB(Part-II1)/2025/SAR-11
Kolkata
Extraordinary
Published by Authority
VAISAKHA 10] WEDNESDAY, APRIL 30, 2025 [SAKA 1947
PART III—Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 490-L.—30th April, 2025.—The following Act of the West Bengal Legislature, having been assented to bythe Governor, is hereby published for general information: —
West Bengal Act XXVI of 2022
THE WEST BENGAL TAXATION TRIBUNAL
(AMENDMENT) ACT, 2022.
[Passed by the West Bengal Legislature]
[Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 30th April, 2025.]
An Act to amend the West Bengal Taxation Tribunal Act, 1987.
WuerEAS it is expedient to amend the West Bengal Taxation Tribunal Act, 1987, Wrest Ben. Actfor the purposes and in the manner hereinafter appearing; :
It is hereby enacted in the Seventy-third Year of the Republic of India, by theLegislature of West Bengal, as follows:—
Short title and 1. (1) This Act may be called the West Bengal Taxation Tribunal (Amendment)commencement,
Act, 2022,

THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 30, 2025 (Part IV
Amendment of
section 3 of West
Ben. Act VII of
1987.
The West Bengal Taxation Tribunal
(Amendment) Act, 2022.
(Section 2.)
(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, 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 West Bengal Taxation Tribunal Act, 1987, in section 3,—
(i) in sub-section (2),—
(a)
(b)
in clause (a), for the words “The Chairman and the Judicial Members
shall be appointed by the Governor in consultation with the Chief
Justice”, the words “The Chairman and the Judicial members of the
Tribunal shall be appointed by the State Government in consultation
with the Chief Justice” shall be substituted,
for clause (b), the following clause shall be substituted:—
“(b) A Technical Member shall be appointed by the State
Government on the recommendation of the Selection Committee of
three members constituted by the State Government, of which the
Chairman shall be a sitting Judge of the High Court nominated as such
by the Chief Justice and two other Members nominated by the State
Government.”;
(ii) in sub-section (3), for clause (c), the following clause shall be substituted:—
“(c) as a Technical Member unless—
(i) he is or has been an officer of the State Government or the Central
Government, not below the rank of Special Secretary to that
Government, in the Secretariat or elsewhere, and has dealt with
revenue or taxation matters during his service in the Government in
the capacity of a Deputy Secretary and above to the State Government
or the Central Government for a period of not less than two years in
the aggregate; or
(ii) he is or has been an officer of the West Bengal Revenue Service not
below the rank of Special Commissioner and has dealt with taxation
matters for at least one year in such capacity and as Additional
Commissioner for at least one year.”;
(iii) for sub-section (6), the following sub-section shall be substituted:—
“(6) The Chairman or any other Member shall not be removed by
the State Government from his office except on the ground of proved
misbehaviour or incapacity, after an inquiry made by the Chief
Justice or by a sitting Judge of the High Court as may be nominated

Part IV] THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 30, 2025
The West Bengal Taxation Tribunal
(Amendment) Act, 2022.
(Section 2.)
by the Chief Justice in which such Chairman or other Member had
been informed of the charges against him and given a reasonable
opportunity of being heard in respect of the charges:
Provided that for the aforesaid inquiry the State Government
may, by rules, provide the procedure for the inquiry of misbehaviour
or incapacity of the Chairman or any other Member.”.
By order of the Governor,
PRADIP KUMAR PANIA,
Pr. 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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