Amendment status not verified — confirm the current text below against the official source.
61 (b) The West Bengal Finance Act, 1998. [West Ben. Act (Section 6.) in sub-section (3), in clause (a),— (i) in sub-clause (ii), for the words, letter, figures and brackets "resale, other than the sale referred to in sub-clause (c) of clause (30) of section 2 or section 15, by him in West Bengal,", the words, figures, letter and brackets "resale by him in West Bengal and for sale referred to in section 15 by him in West Bengal, excluding a sale referred to in sub- clause (c) of clause (30) of section 2," shall be substituted; (ii) in sub-clause (vi),— (A) for the words, figures and brackets "in a sub- clause of (iv) of section 14", the following words, figures and brackets shall be substituted:— "in a sub-clause of clause (iv) of section 14"; (B) the following proviso shall be added at the end:— "Provided that deduction on account of sales referred to in this sub-clause shall be allowed to the dealer who sells such goods only when he can furnished in the prescribed manner a declaration in the prescribed form after being duly countersigned by the registered dealer from whom such goods were purchased;"; (c) after sub-section (4), the following sub-section shall be added:— "(5) (a) Notwithstanding anything contained in the first proviso, or the second proviso, to sub-section (2), or the proviso to sub-clause (ii) of clause (a) of sub- section (3), if the Commissioner, on an application made by a dealer and after making such enquiries as he may consider necessary, is satisfied that the said dealer is not in a position to furnish all or any of the declarations referred to in the said provisos for supporting his claims in respect of his sales to any Government undertaking wholly owned by the Central Government or a State Government, being a registered dealer, on account of permanent discontinuance or closure of business in West Bengal of such Government undertaking on or 62 The West Bengal Finance Act, 1998. III of 1998.] (Section 6.) before the 31st day of March, 1997, and that the applica- tion of the said provisos will cause undue hardship to him, the Commissioner may, by an order in writing, exempt such dealer from furnishing such declaration or declarations, subject to such conditions and restrictions as may be prescribed and subject to such other conditions as may be specified by the Commissioner in his order. (b) If the Commissioner considers it necessary for allowing a dealer exemption from furnishing declaration under clause (a), he may require any Government undertaking as aforesaid to which the goods have been sold, to produce and explain its accounts, records and documents in respect of such sales made to it. (c) An order passed by the Commissioner under clause (a) shall be final."; (8) after section 17B, the following section shall be inserted:— "Compounded