There are three units of Central Section, one each at Kolkata, Siliguri and Asansol. Main functions of the Central Section are: Cross verification of purchases and sales, Inspection, search & seizure, Investigation.
Government Departments are required to recover STDS (sales tax deducted at source) and TCS (collection of tax at source) from the bills at the time of making payment to any dealer (contractor or supplier).
Enrolment of transporter, carrier or transporting agent, amendment and cancellation of certificate of enrolment and penalty for failure to apply for enrolment.
(a) the 1st day of April, 2014, as the date on which section 1 of the said Act shall be deemed to have come into force; (b) the 1st day of June, 2014, as the date on which section 2 of the said Act shall come into force;
An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.
All the DDOs at the level of procuring authorities under H&FW Department should get themselves enrolled for the purpose of collection of tax at source (TCS) in the web site of Commercial Tax Department.
An Act to provide far expeditious enforcement of payment of arrear tax, penalty or interest in dispute under the sales tax laws in West Bengal by way of settlement of such dispute.
An Act to establish a fund to create, develop, maintain or improve transport infrastructure in West Bengal and for such purpose to levy and collect a cess on sale of motor spirit commonly known as petrol, high speed diesel oil and liquefied petroleum gas and to provide for matters connected therewith or incidental thereto.
An Act to amend the West Bengal Primary Education Act, 1973, Rural Employment and Production Act, 1976, Entertainment-cum-Amusement Tax Act, 1982 and Sales Tax Act, 1994, and to repeal Urban Land Taxation Act, 1976 and Multi-storeyed Building Tax Act, 1979.
An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.