Amendment status not verified — confirm the current text below against the official source.
payable under section 16A and" shall be omitted; (2) in section 7, in sub-section (4), for the words and figures "all the powers under section 65,", the words, figures and letter "all the powers under section 62A, section 65," shall be substituted; (3) section 16 shall be omitted; (4) section 16A shall be omitted; (5) in section 17,— (a) in sub-section (1), in clause (gg),— (i) for the words, figure and brackets "at the rate fixed in column (3),", the words, letter, figure and brackets "at the rate fixed in sub-column (b) of column (3)," shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999; (ii) (A) for the words "any such goods.", the words "any such goods:" shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999, and (B) after the words "any such goods:", the following provisos shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999:-- "Provided that where a registered dealer makes sale of any goods mentioned in column (2) of Schedule VIIIA to any other registered dealer in West Bengal for resale by 29 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) him in West Bengal, the tax payable by the registered dealer in respect of such sale shall be levied at the rate specified in sub-column (a) of column (3), against the corresponding entry of such goods in column (2), of the said Schedule: Provided further that the tax payable at the rate fixed under the first proviso shall not be admissible unless the registered dealer selling such goods issues a declaration referred to in sub-section (2A) of section 17, duly filled up and signed by him, to the purchasing registered dealer to whom such goods have been sold."; (b) in sub-section (2),— (i) in clause (f), for the words and figures "under the Darjeeling Gorkha Hill Council Act, 1988;", the words and figures "under the Darjeeling Gorkha Hill Council Act, 1988 or a Zilla Parishad or a Panchayat Samiti or an urban local authority;" shall be substituted; (ii) after clause (hh), the following clause shall be inserted:— "(hhh) three per centum of such part of his taxable turnover of sales as represents sales of molasses to a dealer for use by him directly in the manufacture in West Bengal of feed for cattle, pig or poultry, subject to such conditions and restrictions as may be prescribed:"; (c) in sub-section (2A), for the words "for resale,", the words "for resale by him in West Bengal," shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999; (d) in sub-section (3), in clause (a), in sub-clause (viiia), after the words, figure, letter and brackets "sub-section (2A) of this section", the words, figures and brackets "or sub-section (3) of section 25" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999; 30 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (e) in the Explanation, after the word, figure and brackets "sub-section (2)", the words, figure, letter and brackets "or sub-section (2A)" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999; (6) in section 20, in sub-section (2), in clause (aa), in sub-clause (i), for the words "four per centum", the words "one per centum" shall be substituted; (7) in section 25,— (a) in sub-section (2), after the words "issued or to be issued by him,", the words, letters, figures and brackets "or who has purchased such goods against the declaration referred to in the second proviso to clause (gg) of sub- section (1) of section 17 issued or to be issued to him," shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999; (b) after sub-section (2), the following sub-sections shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of April, 1999:— "(3) Where any goods specified in a Schedule, other than Schedule IV, is transferred to Schedule VIIIA, and where a dealer, who has purchased such goods before the date of such transfer to Schedule VIIIA against the declaration referred to in the first proviso to sub-section (2) of section 17 furnished or to be furnished by him, sells such goods on or after the date of such transfer, the tax payable by him on his taxable turnover of sales of such goods shall, notwithstanding the rate of tax fixed under clause (gg) of sub-section (1), or sub-section (2A), of section 17, be levied— (a) at the rate fixed in clause (b), clause (d), clause (e), clause (f), clause (g), or clause (h), as the case may be, of sub-section (1) of section 17, or (b) at the rate fixed in clause (b), clause (c), clause (d), or clause (e), of sub-section (2) of section 17 in respect of sales referred to therein, as the case may be, as if the goods sold after the date of such transfer were, notwithstanding the transfer of such goods to Schedule VIIIA, specified in such Schedule as is referred to in clause (b), clause (d), clause (e), clause (f), clause (g), or clause (h), as the case may be, of sub-section (1) of section 17. 31 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (4) Where any goods specified in column (2) of Schedule VIIIA has been purchased by a dealer in West Bengal before the date of any amendment in rate of tax under column (4) of the said Schedule is made on payment of tax at the rate fixed under column (3) of the said Schedule from a registered dealer in West Bengal and such purchasing dealer makes sales of the goods so purchased on or after the date on which any amendment in the rate of tax under column (4) of the said Schedule is made, the tax payable by such dealer shall be levied— (a) at the rate fixed under column (4) of the said Schedule, as if the rate of tax fixed thereunder remained unaltered notwithstanding the amendment made therein, or (b) at the rate specified in clause (b), clause (c), clause (d), or clause (e), of sub-section (2) of section 17 in respect of sales referred to therein, as the case may be."; (8) in section 26, in sub-section (11), after the words "interest payable under this Act,", the words, figures and brackets "or has failed to furnish retrun referred to in sub-section (2) of section 30," shall be inserted; (9) in section 45, in sub-section (2),— (a) after the words "information received,", the words, figures and brackets "or upon verification of return under sub-section (7) of section 30," shall be inserted; (b) after the words "in respect of any return period,", the words "or has furnished incorrect statement of his turnover of sales or turnover of purchases or incorrect particulars of his sales or purchases in any return," shall be inserted; (10) in section 46A, in sub-section (3), for the words, figures and letters "on or before the 30th day of June, 2000,", the words, figures and letters "on or before the 31st day of January, 2001," shall be substituted; (11) in section 63, for the words "fifty rupees", the words "two hundred rupees" shall be substituted; 32 The West Bengal Finance Act, 2000. III of 2000.] (Section 9.) (12) in section 70, in sub-section (1),— (a) for the words and figures "the provisions of section 68,", the words and figures "the provisions of section 68, or section 73," shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of July, 1998; (b) for the words and figures "if the person bringing, importing or receiving such goods fails to furnish such particulars in such form as may be prescribed under section 68,", the words and figures "if the person bringing, importing, receiving or carrying such goods fails to furnish such particulars in such form, or such document, as may be prescribed under section 68, or section 73," shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of July, 1998; (13) in section 71,— (a) in the marginal note,— (i) the words "into West Bengal" shall be omitted, and shall be deemed to have been omitted, with effect from the 1st day of July, 1998; (ii) after the word and figures "section 68", the words and figures "or section 73" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of July, 1998; (b) in sub-section (1), for the proviso, the following proviso shall be substituted:— "Provided that the sum of penalty that may be imposed under this sub-section shall not exceed— (a) thirty per centum of the value of goods if the rate of tax leviable under sub-section (1) of section 17, or sub-section (1) of section 18, or sub-section (1) of section 20, in respect of such goods does not exceed ten per centum; (b) fifty per centum of the value of goods if the rate of tax leviable under sub-section (1) of section 17, or sub-section (1) of section 18, in respect of such goods exceeds ten per centum."; 33 The West Bengal Finance Act, 2000. [West Ben. Act (Section 9.) (14) in section 82, to sub-section (I), the following provisos shall be added:— "Provided that where an applicant fails to appear in person or through an authorised agent on the date and at the time and place fixed for hearing on the application for revision preferred by him, the Appellate and Revisional Board may, in its discretion, dismiss such application for such default of the applicant: Provided further that the Appellate and Revisional Board may, upon application filed by an applicant within forty-five days from the date of order of dismissal of an application for revision for default passed by it under the first proviso, or within such further time as it may allow for cause shown to its satisfaction, restore the application for revision so dismissed."; (15) in section 90, in sub-section (1), for the words "fifty thousand rupees", the words "five lakh rupees" shall be substituted; (16) in chapter X, after section 90, the following section shall be inserted:— "Compounding of