West Bengal Finance Act, 2014 – Date of Effect
Commercial Taxes, Finance, Finance Act
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
No 848-F.T. Date: 28.05.2014
NOTIFICATION
In exercise of the power conferred by sub-section (2) of section 1 of the West Bengal Finance Act, 2014 (West Ben. Act 1 of 2014) (hereinafter referred to as the said Act), the Governor is pleased hereby to appoint the following dates on which the provisions of the said Act shall come into force:-
(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;
(c) the 1st day of April, 2014, as the date on which clause (1), clause (5), clause (6), clause (7), clause (8), clause (9), clause (10), and clause (11) of section 3 shall be deemed to have come into force;
(d) the 1st day of April, 2005, as the date on which clause (15) of section 4 of the said Act shall be deemed to have come into force;
(e) the 1st day of September, 2011, as the date on which sub-clause (b) of clause (1) and clause (14) of section 4 of the said Act shall be deemed to have come into force;
(f) the 1st day of January, 2015. as the date on which clause (2) of section 4 of the said Act shall come into force;
(g) the 1st day of April, 2013. as the date on which sub-clause (b) and sub-clause (d) of clause (8), sub-clause (a), sub-clause (b), sub-clause (c) and sub-clause (d) of clause (11) of section 4 of the said Act shall be deemed to have come into force;
(h) the 1st day of July, 2013, as the date on which clause (10) of section 4 of the said Act shall be deemed to have come into force;
(i) the 1st day of April, 2012, as the date on which item (iii) of sub-clause (c) of clause (8) of section 4 of the said Act shall be deemed to have come into force;
(j) the 1st day of April, 2014, as the date on which sub-clause (a) of clause (5), item (e) of sub-clause (11) and clause (12), of section 4 of the said Act shall be deemed to have come into force;
(k) the 1st day of July, 2014, as the date on which the remaining provisions of section 3, and the remaining provisions of section 4 of the said Act shall come into force.
By order of the Governor,
Sd/- ANURAG SRIVASTAVA, IAS
Joint Secretary to the Government of West Bengal.