Substitution of Rule 47(9)(b) of West Bengal Financial Rules
Finance, Finance Rules , Tender 👁️ 159
Submission of Sales Tax and Income Tax Clearance Certificate is not necessary by the contractors for contract value above Rs. 50,000=00 as per amendment of Rule 47(9)(b) of WBFR.Government of West Bengal
Finance Department
Audit Branch
No. 8490-F(Y) Dated, 17th December 2015.
NOTIFICATION
It has been enjoined in Rule 47(9)(b) of WBFR vol-1, as amended vide Notification no. 5400-F(Y) dated 25th June 2012 that sales tax and income tax clearance certificates should be furnished by the contractors for contracts valued above Rs. 50,000/-.
Necessity of submission of the tax clearance certificate has since been examined by the State Government. It has been decided that submission of such clearance certificates is not necessary.
Therefore, in exercise of the power conferred under clause (3) of article 166 of Constitution of India the Governor is pleased to make the following amendment in West Bengal Financial Rules, vol-1 in partial modification of Notification no. 5400-F(Y) dt. 25.06.2012.
Rule 47(9)(b) of WBFR, vol-1 is substituted with the following provisions.
“Rule 47(9)(b):
i. Bidders shall submit copy of-
- valid PAN issued by the IT Dptt, GOI;
- valid registration no. (TIN) under West Bengal Value Added Tax Act, 2003;
ii. the following clause shall be included in all the contracts to be executed for (a) procurement of goods and,
(b) works-related contract involving supply of goods by contractor-
‘Tax invoice(s) needs to be issued by the supplier for raising claim under the contract showing separately the tax charged in accordance with the provisions of WBVAT Act, 2003.’
This order will be applicable to all the tenders invited for (a) procurement of goods and, (b) works-related contract involving supply of goods by contractor, including procurement under rule 47C on and from 1st January, 2016.
By order of the Governor,
Sd/- H.K. Dwivedi
Principal Secretary to the
Government of West Bengal