Amendment status not verified — confirm the current text below against the official source.
(1) Subject to such conditions and rate of tax on restrictions as may be prescribed, any sale of cooked food by non- registered dealer selling cooked food from his airconditioned non-airconditioned hotel or restaurant in West hotel or restaurant. Bengal, and having a gross turnover of sales of such goods not exceeding five lakh rupees in the immediately preceding year, may, at his option, pay the tax for each quarter of the following year in lieu of tax payable under section 17, section 16 or section 16A, on sales of cooked food from his non-airconditioned hotel or restaurant at such compounded rate, not exceeding ten thousand rupees per quarter of a year, and different rates may be prescribed for different slabs of turnover of sales: Provided that the provisions of this sub-section shall not apply to any area or areas other than such area or areas as may be prescribed: Provided further that the tax payable at compounded rate shall not be available to any registered dealer for any period exceeding five years. (2) The tax payable at a compounded rate referred to in sub-section (1) shall be paid by the dealer referred to in that sub-section into the Reserve Bank of India or a Government Treasury in such manner, or by such date, as may be prescribed. (3) Any dealer who intends to opt for payment under sub- section (1) shall exercise his option by making an application to the Commissioner in such manner, and by such date, as may be prescribed."; 72 The West Bengal Finance Act, 1999. III of 1999.] (Section 11.) (6) in section 18, in sub-section (1), for the words "twenty-five percentum", the words "thirtypercentum"shall be substituted; (7) in section 20, for sub-section (2), the following sub-section shall be substituted:-- "(2) The tax payable by a dealer liable to pay tax under section 13 shall be levied on his taxable specified purchase price at the rate of— (a) four per centum of such purchase price as relates to purchases referred to in clause (a), or clause (c), of sub- section (1) of section 13, and (b) one per centum of such purchase price as relates to purchases referred to in clause (b) of sub-section (1) of section 13: Provided that the tax payable under clause (a) of this sub-section on the purchase of any goods shall be levied at the rate referred to in sub-section (1) of section 17, where the rate of tax on such goods is less than four per centum under sub-section (1) of section 17."; (8) section 22A shall be omitted; (9) in section 40,— (a) in sub-section (1),— (i) for the words "nine years,", the words "fifteen years," shall be substituted; (ii) in the second proviso, in clause (i), for the words "one hundred", the words "five hundred" shall be substituted; (b) in sub-section (2), for the words "nine years,", the words "fifteen years," shall be substituted; (c) in sub-section (3),-7 (i) after the words "one hundred", the words "and seventy-five" shall be inserted; (ii) for the words "fifty crore rupees", the words "seventy-five crore rupees" shall be substituted; (10) in section 41, in sub-section (1),— (a) after the words "one hundred", the words "and fifty" shall be inserted; (b) for the words "fifty crore rupees", the words "seventy- five crore rupees" shall be substituted; (c) in the first proviso, for the words "nine years", the words "thirteen years" shall be substituted; 73 The West Bengal Finance Act, 1999. [West Ben. Act (Section 11.) (d) in the third proviso, in clause (i), for the words "one hundred", the words "five hundred" shall be substituted; (11) in section 44,— (a) in clause (a), for the word "notification,", the words "general or special order," shall be substituted and shall be deemed to have been substituted on the 1st day of May, 1995; (b) in clause (b), for the word "notification" in the two places where it occurs, the words "general or special order" shall be substituted and shall be deemed to have been substituted on the 1st day of May, 1995; (12) in section 45A, in sub-section (1), after the proviso, the following proviso shall be inserted:— "Provided further that the provisions of this sub-section shall not apply to any registered dealer of such class of business or trade, or any registered dealer who deals in such class or classes of goods, as the State Government may, by notification, specify."; (13) in section 70,— (a) to sub-section (1), the following proviso shall be added:— "Provided that in computing the period of detention not exceeding forty-eight hours, Sunday or a public holiday declared under the Negotiable Instruments Act, 26 of 1881. 1881, shall be excluded."; (b) after sub-section (3), the following sub-section shall be inserted:— "(4) Where the authority referred to in sub-section (1) seizes any goods under the sub-section, it may, at the option of any transporter, in writing, give custody of such seized goods to him in the manner prescribed, and allow him to transport such seized goods up to the godown or warehouse of the transporter in West Bengal as declareed by him, on the express conditions that such transporter shall keep such seized goods in the said godown or warehouse and that he shall not deliver such seized goods to the consignee or owner of such seized goods so transported by him before the proceedings, if any, initiated against the consignee or owner of such seized goods under section 71 is concluded: Provided that the authority referred to in sub-section (1) may take physical possession of such seized goods from the custody of the transporter even before the 74 The West Bengal Finance Act, 1999. III of 1999.] (Section 11.) conclusion of the proceedings under section 71 where such transporter communicates, in writing, to such authority his difficulty in keeping such seized goods in his custody after the expiry of thirty days from the date of storing of such seized goods in his godown or warehouse."; (14) after section 71, the following section shall be inserted:— "Penalty on transporter for contravention of the provisions of sub-section (4) of section