GOVERNMENT OF WEST BENGAL
No. 637-L Dated 4th April, 1994
West Bengal Act XV of 1994
THE WEST BENGAL LUXURY TAX ACT, 1994.
An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto.
- Short title and commencement.
- Taxing authorities.
- Incidence of luxury tax.
- Levy of luxury tax.
- Returns and payment of luxury tax.
- Assesment of luxury tax, imposition of penalty and determination of interest.
- Production and inspection of accounts and search of premises.
- Search and seizure of luxuries.
- Appeal, revision and review.
- Statement of case to the Tuition Tribunal.
- Bar to certain proceeding.
- Power to take evidence.
- Offences, penalties and prosecution.
- Liablity to prosecution.
- Compounding of offences.
- Power to make rules.
- Power to remove difficulties.
Download: No. 637-L dated 04.04.1994