The West Bengal Finance Act, 2000
west-bengal · 2000
- S. 2Section 2 amends the Bengal Amusements Tax Act, 1922 to increase the tax rate from twenty-five to fifty paise.
- S. 3Extends the deadline in the Bengal Electricity Duty Act, 1935, from December 2000 to December 2002.
- S. 4Section 4 amends the 1972 Act to allow the State Government to exempt certain persons and venues from entertainment tax.
- S. 5Section amends the West Bengal Duty on Inter-State River Valley Authority Electricity Act, 1973 by adding new entries.
- S. 5ASection 5A requires registered employers to inform the prescribed authority of significant changes in their business within 30 days.
- S. 6Section 6 amends the West Bengal State Tax Act by changing a figure and adding new sections.
- S. 7Section 7 amends the West Bengal Entertainment-cum-Amusement Tax Act, 2000 to redefine terms and exempt video cassette recorders and players from tax after 2000.
- S. 7ASection 7A allows the Commissioner to randomly select small employers for tax assessment if their annual tax does not exceed 3,000 rupees.
- S. 8In the West Bengal Luxury Tax Act, 1994, in the Schedule,— Amendment of West Ben
- S. 9In the West Bengal Sales Tax Act, 1994,— Amendment of West Ben
- S. 10In the West Bengal Building Tax
- S. 90A(1) Subject to such conditions penalty that may be imposed under sec- as may be prescribed, any dealer to whom don 9
- S. 98B(1) Whereupon verification of nishing incorrect information under the information in the statement furnished section
- S. 229Adhesive, gum and water-proofing compound
- S. 230Bidi leaf
- S. 231Section 231 regulates cooked food served in non-airconditioned hotels, restaurants, refreshment rooms, clubs, or eating houses.
- S. 232Cotton waste
- S. 233Door locks and padlocics other than those specified elsewhere in this Schedule or in any other Schedule
- S. 234Fire wood
- S. 235Maize products of all varieties
- S. 236Fly ash
- S. 237Water filter in which no chemical is used or which is not operated by power
- S. 238Herb, bark, dry plant, dry flower and dry root
- S. 239Imitation jewellery
- S. 240Musical instruments
- S. 241Rice bran
- S. 242Rubber goods other than those specified elsewhere in this Schedule or in any other Schedule
- S. 243Sandal wood and sandal oil
- S. 244Storage battery
- S. 245Transmission tower
- S. 246Tailoring material, that is to say, zip, button, hook, stiff collar, and buckle
- S. 247Electric fan, exhaust fan and air circulator
- S. 248Vegetable (green, dried, dehydrated orpreserved), when sold in sealed container
- S. 249Items of goods not specified by name or description, other than those specified in Schedule I or Schedule VIIIA
- S. 1972West Ben
- S. 1973Section exempts newly set up industrial units from certain taxes for five years from first production, including rehabilitated sick units.
- S. 1979Section 1979 requires registered employers to report changes in their profession, trade, calling, or employment.
- S. 1982West Ben
- S. 1994The section amends various sections to omit and modify tax rates and provisions for registered dealers in West Bengal.
- S. 1996Section 1996 amends various West Bengal tax acts to update and integrate them into the West Bengal Finance Act, 2000.
- S. 2000ment