Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax Act, 1954,— (1) in section 9, in sub-section (6A), 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 9A, for sub-section (1), the following sub-section shall be substituted with effect from the 1st day of April, 1995:— "(1) Where a registered dealer has furnished return or returns in respect of any 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) in accordance with the provisions of sub-section (2) of section 8 together with receipted challan showing payment of tax and interest, if any, payable thereon and where the amount of tax paid under this Act and the Central Sales Tax Act, 1956, taken together does not exceed twelve thousad rupees according to such returns for such year, the returns so furnished by such dealer together with the receipted challan showing paymet of such amount of tax in respect of the eligible 74 of 1956. 18 The West Bengal Finance Act, 1995. III of 1995.] (Sections 7-9.) 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 section 9, 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 such year falling within the eligible period: Provided further that where assessment made under sub- section (1) of section 9 in respect of such year falling within the eligible period has been set aside under section 12 with the direction to make fresh asessment, the provisions of this sub-section shall not apply.".