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Commercial Taxes, Law

West Bengal Taxation Laws (Amendment) Act, 2016

An Act to amend the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003.

GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative

No. 1135-L Date: 30th December, 2016

NOTIFICATION

The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:-

West Bengal Act XI of 2016
THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2016

An Act to amend the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003.

Whereas it is expedient to amend the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing:

It is hereby enacted in the Sixty-seventh Year of the Republic of India, by the Legislature of West Bengal, as follows:-

1. Short title and commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment) Act, 2016.

(2) Save as otherwise provided, this section shall come into force at once, and the remaining provisions of this Act shall come into force on such date, or shall be deemed to have come into force on such date, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

2. Amendment of West Ben. Act XLIX of 1994

In the West Bengal Sales Tax Act, 1994,-

(1) in section 22D, sub-section (2), shall be omitted.

(2) in Schedule VIII, in column (1),-

(a) for the entries in column (2) and in column (3) against serial No. 2 in column (1), the following entries in column (2) and in column (3), respectively, shall be substituted:-

“Foreign liquor, whether made in India or not, including brandy, whisky, vodka, gin, rum, liqueur, cordials, bitters, and wines, or a mixture containing any of these, as also beer, ale, porter, cider, perry and other similar potable fermented liquors-

(i) where additional excise duty or pass fee has been paid under the Bengal Excise Act, 1909: Zero

(ii) where no additional excise duty or pass fee has been paid under the Bengal Excise Act, 1909: Fifty”;

(b) for the entries in column (2) and in column (3) against serial No. 3 in column (1), the following entries in column (2) and column (3), respectively, shall be substituted:-

“Country liquor-

(i) where additional excise duty has been paid under the Bengal Excise Act, 1909: Zero

(ii) where no additional excise duty has been paid under the Bengal Excise Act, 1909: Twenty”.

3. Amendment of West Ben. Act IV of 1999

In the West Bengal Sales Tax (Settlement of Dispute) Act, 1999,-

(1) in section 2, in sub-section (1), in clause (a), for the words, figures and letters “the 31st day of January, 2015”, the words, figures and letters “the 30th day of September, 2016” shall be substituted;

(2) in section 4, in sub-section (1),-

(a) for the words, figures and letters “the 31st March, 2010”, the words, figures and letters “the 31st March, 2014” shall be substituted;

(b) for the words, figures and letters “the 31st day of January, 2015”, the words, figures and letters “the 30th day of September, 2016” shall be substitued;

(3) in section 4A, in sub-section (1), for the words, figures and letters “on the 31 st day of January, 2015”, the words, figures and letters “on the 30th day of September, 2016 relating to any period upto the 31st day of March, 2014” shall be substituted;

(4) in section 5, in sub-section (1),-

(a) in clause (a), for the words, figures and letters “the 31st day of July, 2015”, the words, figures and letters “the 31st day of January, 2017” shall be substituted;

(b) in clause (b), for the words, figures and letters “the 31st day of July, 2015”, the words, figures and letters “the 31st day of January, 2017” shall be substituted;

(5) in section 7. in sub-section (1), in clause (a),-

(a) in item (ii), for the words “at the rate of fifteen per centum”, the words “at the rate of thirty per centumi” shall be substituted;

(b) in item (iii), for the words “at the rate of fifty-five per centum”, the words “at the rate of sixty per centum” shall be substituted;

(c) after Explanation II, the following Explanations shall be added:-

“Explanation III.- An application under this Act for settlement of tax in dispute shall cover all types of disputes related to the pending appeal or revision case and there shall not be any application for settlement of a part of the dispute leaving the other pail pending.

Explanation IV.- An amount of tax deposited for any period in accordance with clause (b) of the second proviso to sub-section (1) of section 84, or clause (a) of the first proviso or clause (a) of the second proviso, to sub-section (1) of section 87 of the West Bengal Value Added Tax Act, 2003, and such amount is not the tax admitted to be payable by the dealer, shall be adjusted against the amount payable under this Act for settlement of dispute for the same period under the relevant Act”;

(6) in section 8, in sub-section (1), in the first proviso for the words “seven working days”, the words “fifteen working days” shall be substituted.

4. Amendment of West Ben. Act XXXVII of 2003

In the West Bengal Value Added Tax Act, 2003,-

(1) in section 87, in sub-section (1C), to the proviso, the following proviso shall be added:-

“Provided further that an application for revision filed on or after the 1st day of July, 2015 and entertained thereafter may be disposed within the time period as specified in the Table above, or within six months from the date of order of refusing an application for settlement of dispute, or of revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, as the case may be. relating to the period covered in such revision, whichever is later”;

(2) in section 87A, to the provisos, the following proviso shall be added:-

“Provided also that an application for revision transferred from the Appellate and Revisional Board may be disposed within the time as specified above, or within six months from the date of order of refusing an application for settlement of dispute, or of revocation of certificate of settlement under the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, as the case may be, relating to the period covered in such revision, whichever is later”.

By order of the Governor,

MADHUMATI MITRA
Secy. to the Govt. of West Bengal
Law Department

No. 1135-L dated 30.12.2016, Source