Amendment status not verified — confirm the current text below against the official source.
Notwithstanding anything contained in any judgment, decree or order of any Court, Tribunal or other authority, all proceedings, acts or things taken or done on the basis of the provisions contained in clause (v) of the Explanation I to rule 98 of the rules made under sub-section (1) of section 39 in respect of dealers enjoying, or entitled to enjoy, the benefit of exemption from payment of tax under that sub-section shall, for all purposes, be deemed to be and to have always been taken or done validly and effectively as if the provisions of sub-section (3) of that section had been in force at the material time when such proceedings, acts or things were taken or done."; (13) in the first proviso to section 43A,— (a) in clause (i), the words and figures "and start production for the first time on or before the thirtieth day of June, 2000" shall be omitted, and shall be deemed to have been omitted, with effect from the 1st day of January, 2000; (b) in clause (ii), after the words "the Directorate of Industries, Government of West Bengal", the words "or with the Directorate of Cottage and Small Scale Industries, Government of West Bengal" shall be inserted, and shall be deemed to have been inserted, with effect from the 1st day of January, 2000; 182 The West Bengal Finance Act, 2001. XVI of 2001.] (Section 10.) (14) in section 44, for the words and figures "in section 40, section 41, section 42 or section 43", in the two places where they occur, the words and figures "in section 40, section 41, section 42, section 43 or section 43A" shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of January, 2000; (15) in section 45A,— (a) in sub-section (1), for the words "seven lakh rupees", the words "fifty lakh rupees" shall be substituted; (b) in sub-section (2), for the words "seven lakh rupees", the words "fifty lakh rupees" shall be substituted; (16) in section 70, in sub-section (2), the following provisos shall be added at the end:— "Provided that such authority may, at the option, in writing, of the person from whom the seizure of goods is made under this sub-section, give custody of such seized goods to such person on the express condition that he shall keep such seized goods in the warehouse, or at any other place, referred to in clause (b) of section 69, where the seizure has been made, and that he shall not dispose of such seized goods in any manner before the proceedings, if any, initiated in respect of such seized goods under section 71 is concluded: Provided further that the authority referred to in this sub- section may take physical possession of such seized goods from the custody of such person even before the conclusion of the proceedings under section 71 where such person 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 giving of custody of such goods to him."; (17) after section 71A, the following section shall be i nserted:— "Penalty for 71B. (1) Where the goods are, or have contravention of the provisions of been, transported by a person, dealer or casual section 68 when trader in contravention of restrictions or goods transported are not available. conditions prescribed under section 68 and such goods are not available for seizure under sub-section (1) of section 70, the Commissioner, or the Additional Commissioner, shall, after giving such person, dealer or casual trader a reasonable opportunity of being heard, impose a penalty of a sum not exceeding twenty-five per cent unn of the value of such goods. 183 The West Bengal Finance Act, 2001. [West Ben. Act (Section 10.) (2) The procedure for imposition of penalty as prescribed under section 71A shall apply ntutatis nzutandis in the matter of imposition of penalty under this section."; (18) in section 72,— (a) in sub-section (6), the words, figure and brackets "after the search of the vehicle made under sub-section (5)," shall be omitted; (b) in sub-section (8), the following proviso shall be added at the end:— "Provided that where the goods are not available for detention and the penalty imposed under sub-section (6) is not paid, realisation of such penalty shall be made under section 52."; (19) in Schedule I,— (a) in the entry in column (2) against serial No. 8 in column (1), after the word "plants", the words "and spare parts thereof' shall be inserted; (b) after serial No. 13 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and the entry relating thereto in column (2) shall be inserted:— "13A. Aquatic feed."; (c) against serial No. 14 in column (1) for the entries in column (2) and in column (3), the following entries in column (2) and in column (3) shall be substituted:— "(a) (i) Cereals and pulses (a) Except when sold in including broken sealed containers particles thereof, including polythene but excluding rice packets. and wheat, (ii) Husk and bran of all cereals and pulses, when sold during the period from 1.5.1995 to 31.3.1999, (b) (i) Cereals and pulses (b) Except when sold in including broken sealed containers particles thereof, including polythene but excluding rice, packets. wheat and broken particles of rice and wheat, 184 The West Bengal Finance Act, 2001. (VI of 2001.) (Section 10.) (ii) Husk and bran of all cereals and pulses, when sold during the period from 1.4.1999 to 31.3.2000, (c) (i) Cereals and pulses (c) Except when sold in including broken sealed containers particles thereof, including ploythene but excluding rice, packets."; wheat and broken particles of rice and wheat, (ii) Husk and bran of all cereals and pulses except rice bran, when sold on or after 1.4.2000. (d) against serial No. 19 in column (1), for the entries in column (2), the following entries shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of January, 2000:— • "Tani, pachwai and bhang."; (e) the entry in column (2) against serial No. 21 in column (1) shall be omitted; (f) in the entries in column (2) against serial No. 26 in column (1), for item (iv), the following items shall be substituted:— "(iv) Angioplasty balloons including Cutting balloons, Atherectomy devices, Rotablators; (v) Intracoronary and vascular stents; (vi) Percutaneous Transluminal Coronary Angioplasty (PTCA) accessories; (vii) Pacemaker lead and introducer."; (g) after serial No. 34 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and entry relating thereto in column (2) shall be inserted:— "34A. Dried fish, commonly known as shuntki maachh."; (h) against serial No. 41 in column (1), for the entry in column (2), the following entries shall be substituted:— "Gur and jaggery, other than those specified elsewhere in this Schedule or in any other Schedule."; 185 The West Bengal Finance Act, 2001. [West Ben. Ac (Section 10.) (i) after serial No. 44 in column (1) and the entries relating thereto in column (2) and in column (3), the following serial No. in column (1) and entries relating thereto in column (2) and in column (3) shall be inserted:— "44A. (i) Products like pit Except when sold by loom, frame loom, a dealer who does not paddle driven semi- manufacture such automatic loom, goods in his Khadi warping drum and production unit bobbin, used in approved or certified production of by the Khadi and Khaddar or Khadi Village Industries as defined in the Commission."; West Ben. West Bengal Khadi Act XIV of