West Bengal Value Added Tax Act, 2003

West Bengal Act XXXVII of 2003

THE WEST BENGAL VALUE ADDED TAX ACT, 2003

An Act to levy tax on sale of goods in West Bengal on the basis of value added to such goods at each stage of sale of such goods and on purchases of certain goods in West Bengal in specified circumstances and to provide for matters connected therewith or incidental thereto.

CHAPTER I
Preliminary

CHAPTER II
Taxing Authorities, Appellate and Revisional Board and Bureau.

CHAPTER III
Incidence and levy of tax.

CHAPTER IV
Registration of a dealer, enrolment of a transporter, carrier or transporting agent, demand of security, amendment or cancellation of registration of a dealer or enrolment of a transporter, carrier or transporting agent, information to be furnished by a casual dealer, dealer in certain cases.

CHAPTER V
Payment of net tax or any other tax, interest, penalty, furnishing of returns, and deduction of amount at source towards payment of tax, etc.

CHAPTER VI
Scrutiny and verification of returns and statements and the documents furnished by a dealer, casual dealer, and audit of accounts and other documents maintained by a dealer.

CHAPTER VII
Provisional assessment and assessment upon hearing and determination of interest.

CHAPTER VIII
Recovery of tax, penalty and interest and refund.

CHAPTER IX
Maintenance of accounts etc. by a dealer.

CHAPTER X
Furnishing of information, production, section, search and seizure of accounts, registers and the documents of a dealer, casual dealer or any other person and sealing of any place, room and almirah, etc.

CHAPTER XII
Measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc.

CHAPTER XIII
Appeal, revision, review, power of taking evidence on oath and reference.

CHAPTER XIV
Offences and penalties, special provision for liability to prosecution and compounding of offences.

CHAPTER XV
Miscellaneous.

Download: West Bengal Value Added Tax Act, 2003, Source