Amendment status not verified — confirm the current text below against the official source.
In the Bengal Finance (Sales Tax) Act, 1941,— (1) in section 2,— (a) in clause (g),— (i) in sub-clause (ii), for the words "consideration, or", the word "consideration," shall be substituted; Short title and com- mencement. Amendment of Ben. Act V of 1922. Amendment of Ben. Act VI of 1941. 91 The West Bengal Finance Act, 1991. [West Ben. Act (Section 3.) (ii) in sub-clause (iii), after the word "consideration,", the word "or" shall be added; (iii) after sub-clause (iii), the following sub-clause shall be inserted:— "(iv) any supply of goods by any unincorporated association or body of persons to members thereof for cash, deferred payment or other valuable consideration,"; (b) after clause (ha), the following clause shall be inserted:— `(haa) "Special Commissioner" means the Special Commissioner of Commercial Taxes appointed under sub-section (1) of section 3C;'; (c) in clause (hb), after the words, figure and letter "or section 6D", the words, figure and letters "and includes the additional sales tax payable under section 6AA" shall be added; (d) in clause (i), for the words ", if any, refunded by the dealer in respect of any goods returned by the purchaser within such period:", the words, figures, letters and brackets— ", if any,— (i) refunded by the dealer in respect of any goods returned by the purchaser within such period, or (ii) separately charged as additional sales tax payable under section 6AA during such period:" shall be substituted; (2) after section 3B, the following section shall be inserted:— "Special 3C. (1) The State Government may appoint a person Commissioner. to be Special Commissioner of Commercial Taxes. (2) The Special Commissioner shall have such powers, and shall be entitled to exercise such duties, of the Commissioner as the State Government may, by notification in the Official Gazette, direct. (3) Reference to the Commissioner in this Act with respect to the powers and duties specified in the notification under sub-section (2) shall be deemed to include reference to the Special Commissioner. (4) The Commissioner may, notwithstanding anything Contained in sub-section (2), withdraw to himself from the Special Commissioner any case or matter which the Special Commissioner is competent to deal with in exercise or performance of the powers or duties referred to in sub-section (2). 92 The West Bengal Finance Act, 1991. VI of 1991.] (Section 3.) 45 of 1860. West Ben. Act XIII of 1988. 74 of 1956. (5) The Special Commissioner shall be deemed to be a public servant within the meaning of section 21 of the Indian Penal Code."; (3) in section 5,— (i) in sub-section ( I ),— (a) in clause (aa), the words "and lottery tickets" shall be omitted; (b) in clause (cc), after the words and figures "Road Transport Corporation Act, 1950", the words and figures "or the Darjeeling Gorkha Hill Council constituted under the Darjeeling Gorkha Hill Council Act, 1988" shall be added; (c) in clause (dd), the words "sales of lottery tickets and" shall be omitted; (ii) in sub-section (2), in clause (a), in sub-clause (vb), the words "lottery tickets," shall be omitted; (4) after section 6A, the following section shall be inserted:— "Liability to 6AA. Every dealer liable to pay tax under pay additional section 4 or sub-section (3) of section 8 shall, sales tax. in addition to the tax payable by him under sub-section (1) or sub-section (6) of section 5 or section 6B or section 6D, pay an additional sales tax at the rate of fifteen per cent= of the total amount of the tax payable by him for any period under sub-section (1) of section 5: Provided that no additional sales tax shall be payable under this section by any dealer on that part of the total amount of tax levied under sub-section (1) of section 5 which is payable by him on such taxable turnover as represents— (a) sales of goods specified in section 14 of the Central Sales Tax Act, 1956; (b) sales of edible oils; (c) sales of tea; (d) such other sales as may be prescribed." (5) in section 6B, in sub-section (1),— (a) in clause (a), for the word and figure "section 5", the words, figures and letters "section 5, section 6AA" shall be substituted; (b) in clause (b), for the word and figure "section 5", the words, figures and letters "section 5, section 6AA" shall be substituted; (6) in section 7, in sub-section (1),— (a) for the word, figure and letter "section 6C", the words, figures and letters "section 6AA, section 6C" shall be substituted; (b) in the proviso, for the word, figure and letter "section 6C", the words, figures and letters "section 6AA or section 6C" shall be substituted; 93 The West Bengal Finance Act, 1991. [West Ben. Act (Section 3.) (7) in section 19,— (a) after the words "the Commissioner", the words, figure and letter "or the Special Commissioner or an Additional Commissioner appointed under section 3A" shall be inserted, and (b) for the words "to assist him", the words "to assist the Commissioner" shall be substituted; (8) in section 21A,— (a) for the words "Tribunal, Commissioner" in the two places where they occur, the words, figure and letter "Tribunal or the Commissioner or the Special Commissioner or the Additional Commissioner appointed under section 3A" shall be substituted, and (b) for the words "to assist him" in the two places where they occur, the words "to assist the Commissioner" shall be substituted; (9) in section 26, in sub-section (2), after clause (dd), the following clause shall be inserted:— "(ddl) such other sales referred to in clause (d) of the proviso to section 6AA;"; (10) in Schedule I,— (a) in item 41, after sub-item (c) and the entry relating thereto in column 1, the following sub-item and entries in column 1 and column 2 shall be added:— "(d) Khaddar or Khadi as defined in the West Bengal Khadi and Village Industries Board Act, 1959, made of silk yarn. Except when sold by a dealer who does not manufacture such goods in his khadi production unit approved or certified by the Khadi and Village Industries Commission."; West Ben. Act XJV of 1959. (b) after item 112 and the entry relating thereto in column 1, the following items and entries in column 1 shall be added:— "113. Lottery tickets.