West Bengal Sales Tax Act, 1994
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
No. 500-L. 23rd March, 1995
NOTIFICATION
West Bengal Act XLIX of 1994
THE WEST BENGAL SALES TAX ACT, 1994
An Act to consolidate and amend the laws relating to the levy of tax on sale or purchase of goods in West Bengal.
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
TAXING AUTHORITIES, APPELLATE AND REVISIONAL BOARD AND BUREAU
3. Commissioner and other authorities and delegation of power by Commissioner.
4. Special Commissioner.
5. Additional Commissioner.
6. Appellate and Revisional Board.
7. Bureau of Investigation.
8. Persons appointed under the Act to be deemed to be public servants.
CHAPTER III
INCIDENCE AND LEVY OF TAX AND RATE OF TAX
9. Incidence of tax on sale.
10. Special liability to pay tax on sales.
11. Liability to pay tax on sales by casual trader.
12. Incidence of tax on purchase of raw jute.
13. Contingent liability to pay tax on purchases of goods.
14. Liability to pay tax on purchases by casual trader.
15. Liability to pay tax on the transfer of property in goods involved in the execution of works contract.
16. Incidence of turnover tax.
17. Levy and rates of tax on sale.
18. Power of the State Government to fix rates of tax on sale of goods specified in Schedule IV.
19. Payment of a lump sum in lieu of tax under section 17.
20. Rate of tax on purchases of raw jute and other goods.
21. Levy and rate of tax on works contract.
22. Levy and rate of turnover tax.
23. Payment of tax at compounded rates on works contract.
24. Tax-free sale of goods.
25. Power of the State Government to amend Schedules.
CHAPTER IV
REGISTRATION OF DEALER AND DEMAND OF SECURITY ETC.
26. Compulsory registration of dealers.
27. Voluntary registration of dealers.
28. Security to be furnished in certain cases.
29. Imposition of penalty for failure to get registered.
CHAPTER V
RETURN AND PAYMENT OF TAX, INTEREST, PENALTY AND DEDUCTION OF AMOUNT AT SOURCE TOWARDS PAYMENT OF TAX ETC.
30. Periodical returns and payment of tax.
31. Interest for non-payment or delayed payment of tax before assessment.
32. Interest for non-payment or delayed payment of assessed tax.
33. Exemption from payment of interest.
34. Interest payable by Commissioner.
35. Rounding off of tax payable for calculation of interest.
36. Rounding off of amount of tux or penalty.
37. Collection of tax only by dealers liable to pay tax.
38. Deduction at source from payment to a dealer against execution of works contract.
CHAPTER VI
INCENTIVES TO INDUSTRIAL UNITS – TAX HOLIDAY, DEFERMENT OF PAYMENT OF TAX AND REMISSION OF TAX
39. Tax holiday for new small-scale industries.
40. Deferment of payment of tax in respect of new and existing industrial units.
41. Remission of tax payable by new and existing industrial units.
42. Deferment of payment of tax and remission of tax for closed industrial units.
43. Deferment of payment of tax and remission of (ax for sick industrial units.
44. Power of the State Government to retax certain provisions of the Act.
CHAPTER VII
ASSESSMENT OF TAX, IMPOSITION OF PENALTY, PAYMENT, COLLECTION AND RECOVERY OF TAX, INTEREST AND PENALTY AND REFUND OF TAX, INTEREST AND PENALTY
45. Assessment of tax payable by registered dealers.
46. Assessment of tax payable by dealers other than registered dealers.
47. Payment of assessed tax and penalty.
48. Limitation for assessment.
49. Determination of interest.
50. Rectification of mistake in determination of interest.
51. Certain transfers of immovable property by a dealer to be void.
52. Recovery of tax, penalty, interest, appointment of Tax Recovery Officer, etc.
53. Tax Recovery Officer to whom certificates to be forwarded.
54. Amendment of certificates for tax recovery.
55. Validity of certificates for tux recovery.
56. Transmission of certificates for tax recovery to Collector in certain eases.
57. Special mode of recovery of tax. penalty and interest by Commissioner.
58. Assessment without prejudice to prosecution for any offence.
59. Assessment after partition of Hindu undivided family or dissolution of firm and tax payable by deceased dealer.
60. Refunds.
61. Reimbursement of tax levied under the Act in respect of sales or inter-State sales of declared goods.
CHAPTER VIII
MAINTENANCE, PRODUCTION AND INSPECTION OF ACCOUNTS; SEARCH AND SEIZURE OF ACCOUNTS; MEASURES TO REGULATE TRANSPORT OF GOODS; CHECKPOSTS; SEIZURE OF GOODS, IMPOSITION OF PENALTY; DISPOSAL OF SEIZED GOODS, ETC.
62. Maintenance of accounts, records, etc.
63. Compulsory issue of cash memo or bill.
64. Imposition of penalty for failure to issue cash memo or hill.
65. Production and inspection of accounts, registers and documents.
66. Seizure of dealer’s accounts.
67. Entry and search of place of business or any other place.
68. Restrictions on movement of goods specified in Part A of Schedule IV and notified goods.
69. Interception, detention and search of road vehicles and search of warehouse etc.
70. Seizure of goods specified in Pan A of Schedule IV and notified goods.
71. Penalty for transporting goods into West Bengal in contravention of section 68.
72. Regulatory measures for transport of goods through West Bengal.
73. Measures to prevent evasion of tax on sales within West Bengal.
74. Exemption from the operation of the provisions of section 72 and section 73.
75. Setting up of checkposts.
76. Penalty for concealment of sates and for furnishing of incorrect particulars of sales and purchases.
77. Utilisilion of penalty for unauthorised use of goods by any registered dealer or undertaking.
78. Imposition of penalty for improper use of declaration by a registered dealer.
CHAPTER IX
APPEAL, REVISION, REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE
79. Appeal against assessment.
80. Suo motu revision by Commissioner.
81. Revision by the Commissioner upon application.
82. Revision by Appellate and Revisional Board.
83. Review of order.
84. Appeal, review and revision against order passed under Schedule VI.
85. Reasonable opportunity for bearing.
86. Power of taking evidence on oath.
87. Reference to Tribunal.
CHAPTER X
OFFENCES AND PENALTIES, SPECIAL PROVISION FOR LIABILITY TO PROSECUTION. AND COMPOUNDING OF OFFENCES
88. Offences and penalties.
89. Special provision for liability to prosecution.
90. Compounding of offences.
CHAPTER XI
MISCELLANEOUS
91. Option for cancellation of registration under specified circumstances.
92. Indemnity of Government servant.
93. Returns etc. to be confidential.
94. Clearance certificate.
95. Power to call for information or statement from hank, post office, railway, etc.
96. Statement to be furnished by transporter, owner or lessee of warehouse.
97. Information to be furnished by dealers regarding changes of business.
98. Additional information to be furnished by dealers.
99. Transfer of business by registered dealers.
100. Bar to proceedings in civil court.
101. Manner of payment of tax, penalty, interest, etc.
102. Power of Commissioner to collect statistics from dealers.
103. Power of State Government to prescribe rates of fees.
104. Power of State Government to make rules.
105. Saving in relation to sales outside West Bengal, inter-State sales, and sales in course of import or export.
106. Repeal and savings.
107. Transitional provision.
108. Power to remove difficulties.