The West Bengal Finance Act, 1999
west-bengal · 1999
- S. 1Salary and wage earners
- S. 2Section 2 of the West Bengal Finance Act, 1999, sets tax rates for various professional categories based on their annual income.
- S. 3Section amends the Bengal Electricity Duty Act to redefine "some other charge," clarify energy consumption duties, and treat rehabilitated industrial units as newly set up.
- S. 4In the Bengal Agricultural Income-tax Act, 1944,— Amendment of Ben
- S. 5Section 5 exempts certain contractors and agents from tax based on their annual gross business income.
- S. 5BSection 5B allows the Commissioner to revise assessment or other orders under sections 5 and 5A, with reasons recorded.
- S. 5CSection 5C allows the Commissioner to revise appellate orders under section 5A, except for certain pre-enactment orders.
- S. 6Section 6 inserts a new assessment section into the West Bengal Urban Land Taxation Act, 1976.
- S. 7Section 7 amends the 1979 Professions Tax Act by defining "casual basis" and "regular basis" employment and substituting penalties section.
- S. 7ASection 7A deems certain pre-1999 declarations for multi-storeyed buildings with covered space under 1500 sq m as correct if no assessment was made.
- S. 8Section 8 sets tax rates for various licensed bookmakers, trainers, and jockeys in West Bengal.
- S. 9Section 9 amends the West Bengal Entertainment-cum-Amusement Tax Act, 1982 to allow the State Government to appoint additional officers for tax enforcement.
- S. 10Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948), who are not dealers covered by entry 9
- S. 11Section 11 amends the West Bengal Sales Tax Act, 1994 by modifying various sections to adjust tax exemptions and penalties for specific goods.
- S. 12In the West Bengal Building Tax Act, 1996, in section 17, for the Amendment
- S. 13(a) Owners or occupiers of distilleries, breweries and bottling plants Rs
- S. 14Owners or lessees of— (a) beauty parlours (non air-conditioned) Rs
- S. 14BSection 14B of the West Bengal Finance Act, 1999 deems accepted returns for certain periods and deemed assessments made by July 1999.
- S. 15Section 15 imposes annual fees on permit holders for various transport vehicles, capping total fees at Rs. 900.
- S. 16Licensed money-lenders under the Bengal Money-lenders Act, 1940 (Ben
- S. 17Vegetable (green, dried, dehydrated or preserved), when sold in a sealed container
- S. 17DSection 17D allows small non-registered food sellers in West Bengal to pay a compounded tax rate instead of regular tax on cooked food sales.
- S. 18Co-operative societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983 (
- S. 19Section 19 penalizes incorrect information in tax returns, non-compliance with tax requirements, and obstruction of tax officials.
- S. 20Sand
- S. 21Partnership firms when engaged in any profession, trade or calling
- S. 22Section 22 exempts owners or lessees of tutorial homes and training institutes from certain professional activities.
- S. 23Section 23 sets different maximum tax rates for various professions and employments in West Bengal.
- S. 71ASection 71A imposes penalties on transporters for delivering seized goods without permission, up to 25% of the goods' market value.
- S. 134Electronic sales register and calculator
- S. 135Telephone, cordless telephone, car phone, caller line identification unit, public call office (P
- S. 136Uninterrupted power supply unit (U
- S. 137Section 137 exempts certain goods from West Bengal Finance Act's tax, specified in Central Sales Tax Act schedules.
- S. 138Section 138 exempts specified sound and video equipment parts from certain taxes or duties.
- S. 139Fur and articles made of fur
- S. 140Section 140 exempts office machines and typewriter parts from specified taxes under the West Bengal Finance Act, 1999.
- S. 141Section 141 exempts limestone and dolomite tiles, except those listed elsewhere, from specified taxes.
- S. 142Apparatus for making coffee under pressure, commonly known as espresso
- S. 143Section 143 regulates cooked food served in airconditioned hotels, restaurants, refreshment rooms, clubs, or eating houses.
- S. 144Section 144 exempts video games, electronic games, and kits from specified exclusions in the West Bengal Finance Act, 1999.
- S. 145Lift, whether operated by electricity or steam, accessories and components thereof
- S. 146Section 146 exempts plant and machinery spare parts from specified taxes unless listed elsewhere.
- S. 147Spectacles and parts and components thereof
- S. 148Section 148 exempts electric motors, pumps, and their components from taxation under the West Bengal Finance Act, 1999.
- S. 149Rain coat
- S. 150Tarpaulin and canvas
- S. 151Kerosene stove
- S. 152Lime, Dolomite and Limestone
- S. 153Section 153 exempts certain chemicals from specified taxes under the West Bengal Finance Act, 1999.
- S. 154Bamboo and cane
- S. 155Gymnasium apparatus and sports goods except those specified in any other Schedule
- S. 156Torch
- S. 157Rubberised sheller of capacity upto one metric ton per hour
- S. 158Playing cards
- S. 159Section 159 exempts specific electronic components from additional charges listed elsewhere in the schedules.
- S. 160Resin
- S. 161Section 161 exempts non-ferrous metals and their alloys, excluding specified items, from taxation.
- S. 162Wooden furniture
- S. 163Articles made of coir, except those specified in this Schedule or in any other Schedule
- S. 164Jute carpet
- S. 165Export-import (EXIM) scrip, Replenishment licence and Special import licence
- S. 166Gas mantle
- S. 167Mustard oil, rape oil and mixture of mustard oil and rape oil
- S. 168Rice
- S. 169Wheat
- S. 170Hosiery goods (other than hosiery goods made exclusively of cotton and woollen hosiery goods)
- S. 171Precious stones including pearls—real, artificial or cultured
- S. 172Section 172 exempts gold and silver ornaments and articles from tax under the West Bengal Finance Act, 1999.
- S. 173Section 173 exempts spare parts for specified vehicles and machinery from certain taxes.
- S. 174Bearing
- S. 175Umbrella and spare parts and components thereof
- S. 176Micro-cellular sheet and banawar sheet
- S. 177Bi-cycles and spare parts, accessories and components thereof
- S. 178Spare parts, accessories and components of cycle- rickshaw, excluding those specified in this Schedule
- S. 179Printed materials including diaries and calendars
- S. 180Arms of all types including rifles, revolvers and pistols, and ammunition for the same
- S. 181Section 181 prohibits the sale and consumption of various foreign and Indian liquors in West Bengal.
- S. 182Section 182 exempts photographic equipment and related accessories from tax under the West Bengal Finance Act, 1999.
- S. 183Belting
- S. 184Stainless steel wares
- S. 185Medical diagnostic equipments, such as, X-ray machine, electro cardiograph (E
- S. 186Section 186 exempts scientific instruments from tax under the West Bengal Finance Act, 1999.
- S. 187Section 187 regulates the sale of sealed containers of onion, ginger, garlic, and similar pastes.
- S. 188Mustard seed and rape seed
- S. 189Acrylic fibre
- S. 190Aluminium caps used in sealing bottles
- S. 191Section 191 lists various types of embroidery or zari articles exempt from certain taxes under the West Bengal Finance Act, 1999.
- S. 192Corrugated paper box
- S. 193Electronic private automatic branch exchange (E
- S. 194Cigar or cigarette, other than those manufactured or made in India
- S. 195Items of goods not specified by name or description, other than those specified in Schedule I or Schedule VIIIA
- S. 1899Amendment of Ben
- S. 1972Ben
- S. 1976West Ben
- S. 1979(Section 7
- S. 1982(Section 9
- S. 199469 The West Bengal Finance Act, 1999
- S. 1996GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act III of 1999 THE WEST BENGAL FINANCE ACT, 1999