Amendment status not verified — confirm the current text below against the official source.
In the Bengal Finance (Sales Tax) Act, 1941,— (1) in section 11, in sub-section (2ia), the words, figures and letters "or the 30th day of June, 1995, whichever is later" shall be omitted with effect from the 1st day of April, 1995; (2) in section 11E, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 1995:— Where a registered dealer has furnished return or returns in accordance with the provisions of sub- section (3) of section 10 together with receipted challan showing payment of tax and interest, if any, payable thereon for the year comprising return period or periods commencing on or after the 1st day of April, 1993 and ending on or before the 31st day of December, 1994 (hereinafter referred to as the eligible period), and where the aggregate amount of taxes paid under this Act and the Central Sales Tax Act, 1956, does not exceed twelve thousand rupees according to such returns for such year, the return or returns so furnished by such dealer together with receipted challan showing payment of such amount of tax in respect of such eligible period shall, subject to the provisions of sub- section (2), be accepted as correct and complete; and the assessment in respect of such eligible period shall, notwithstanding anything contained in sub-section (1) of section 11, be deemed to have been made on the 30th day of June, 1995: Provided that where a dealer has not furnished return together with receipted challan showing payment of tax and interest, if any, for any return period falling within the eligible period, the provisions of this sub- section shall not apply to such dealer in respect of the assessment for such year falling within the eligible period: Provided further that where assessment made under sub-section (1) of section 11 in respect of such year falling within the eligible period has been set aside under section 20 with the direction to make fresh assessment, the provisions of this sub-section shall not apply.". "(1) Amendment of Ben. Act VI of 1941. 17 The West Bengal Finance Act, 1995. [West Ben. Act (Sections 5, 6.) Amendment of Ben. Act IV of 1944. Amendment of West Ben. Act IV of