Amendment status not verified — confirm the current text below against the official source.
61 of 1985. GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act V of 1997 THE WEST BENGAL FINANCE ACT, 1997. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 1st April, 1997.] [1st April, 1997.] An Act to to amend the Bengal Excise Act, 1909, the Bengal Amusements Tax Act, 1922, the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994. WHEREAS it is expedient to amend the Bengal Excise Act, 1909, the Bengal Amusements Tax Act, 1922, the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal Luxury Tax Act, 1994, and the West Bengal Sales Tax Act, 1994, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Forty-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows:-