The West Bengal Finance Act, 1992
west-bengal · 1992
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the West Bengal Finance Act, 1992
- S. 2Section 2 amends the Bengal Amusements Tax Act, 1922 by removing "sports and games" and the second proviso from section 3.
- S. 3Section 3 amends the Bengal Finance (Sales Tax) Act, 1941, adjusting turnover tax rates for dealers based on their aggregate gross turnover.
- S. 4Section 4 amends the Bengal Raw Jute Taxation Act, 1941 to change tax apportionment and appeal process rules.
- S. 5Section 5 amends the Bengal Agricultural Income-tax Act, 1944, to modify the filing and assessment timelines for agricultural income tax returns.
- S. 6Section 6 amends the West Bengal Sales Tax Act to redefine "sale" and adjust tax rates for specified commodities.
- S. 7Modifies the West Bengal Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, to adjust tax leviable conditions for dealers.
- S. 8Section amends the 1972 Act to change the tax rate for hotels and restaurants from 15% to 25% of room charges.
- S. 9Section 9 amends the West Bengal Motor Spirit Sales Tax Act, 1974, to increase the tax rate from 1.5% to 2%.
- S. 10Adds a new clause defining "land appurtenant" in the West Bengal Urban Land Taxation Act, 1976.
- S. 11Section 11 amends the West Bengal State Tax Act to change monthly tax rates and eliminate penalties and interest for timely tax payments in 1991-1992.
- S. 12Section 12 amends the West Bengal Entertainment-cum-Amusement Tax Act, 1982 by increasing various tax rates and extending the applicable period to December 1992.
- S. 19727 The West Bengal Finance Act, 1992
- S. 1974Amendment of West Ben
- S. 19799 The West Bengal Finance Act, 1992
- S. 1982—