Amendment status not verified — confirm the current text below against the official source.
PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2002 7 The West Bengal Finance Act, 2002. (Section 7.) (6) No dealer shall realise from his purchaser any amount of turnover tax payable by him under this section. Explanation.—For the purposes of this section, the expression "turnover of resales", in relation to any period, means the aggregate of sale price or sale prices, if any, of a dealer in respect of sale during such period of goods specified in Part A of Schedule IV, other than Liquefied Petroleum Gas, which are purchased by him in West Bengal and sold by him without doing anything to the goods which may amount to, or result in, a manufacture.'; (5) in section 20, in sub-section (1), in clause (a), for the words "four per centum", the words "two per centum" shall be substituted; (6) in section 21, in the proviso to sub-section (1), for sub-clause (i), the following sub-clause shall be substituted:— "(i) five per centum of the contractual transfer price, wholly or partly, of printing materials involved in execution of such contract,"; (7) section 22C shall be omitted; (8) in section 26,— (a) in sub-section (1), for the words and figures "or section 15,", the words, figures and letter ", section 15 or section 18B," shall be substituted; (b) in the proviso to sub-section (1), for the words and figures "or section 15", the words, figures and letter ", section 15 or section 18B" shall be substituted; (c) in sub-section (10), in clause (b), for the words and figures "and section 15,", the words, figures and letter ", section 15 and section 18B," shall be substituted; (9) in section 29, in sub-section (1), for the words and figures "or section 15,", the words, figures and letter ", section 15 or section 18B," shall be substituted; (10) in section 31,— (a) in sub-section (1), for the words "two per centum", the words "one per centum" shall be substituted; (b) in sub-section (2), for the words "two per centum", the words "one per centum" shall be substituted; (11) in section 32, in sub-section (1), for the words "two per centum", the words "one per centum" shall be substituted; (12) in section 32A, for the words "two per centum", the words "one per centum" shall be substituted; (13) in section 34, for the words "two per centum", the words "one per centum" shall be substituted; (14) in section 52, in sub-section (10), for the words "two per centum", the words "one per centum" shall be substituted; (15) in section 64, in sub-section (1), for the words "double the amount of tax", the words "thrice the amount of tax" shall be substituted; (16) in section 79,— (a) for the provisos to sub-section (1), the following provisos shall be substituted:— "Provided that no appeal shall be entertained unless the said authority is satisfied that the amount of tax, penalty or interest, as the appellant may admit to be due from him and an amount equal to twenty per centum of the tax, penalty or interest in dispute has been paid: 8 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2002 [PART III The West Bengal Finance Act, 2002. (Section 7.) Provided further that the said authority may, if it thinks fit, for reasons to be recorded in writing, entertain the appeal without prior payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute, or on payment of such smaller amount of the tax, penalty or interest in dispute as it may direct: Provided also that where the payment of tax due from a registered dealer under section 47 stands deferred under section 40, section 42 or section 43, an appeal shall, notwithstanding that the tax admitted to be due from him has not been paid, be entertained."; (b) for sub-section (4), the following sub-section shall be substituted:— "(4) Where— (a) the appellant makes payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute in accordance with the first proviso to sub-section (1); or (b) the authority as referred to in the second proviso to sub- section (1), entertains any appeal without payment of the amount equal to twenty per centum of the tax, penalty or interest in dispute, or on payment of such smaller amount of tax, penalty or interest in dispute as required under the said proviso, as the case may be, the realisation of the amount of tax, penalty or interest in dispute in excess of the amount referred to in clause (a), or clause (b), as the case may be, shall remain stayed till the disposal of an appeal referred to in sub-section (2)."; (17) after section 102, the following section shall be inserted:— "Determination of certain disputed 102A. (1) If any question arises, otherwise than questions. in a proceeding before a court or Tribunal, or before a notice initiating assessment proceeding under section 45 or section 46, as the case may be, is served upon the dealer, whether— (a) any particular thing has been done to any goods amounting to, or resulting in, the manufacture of such goods within the meaning of that term as defined under this Act; or (b) any goods, used by any dealer in manufacturing any other goods, is to be treated as required directly for such manufacturing activity of the dealer; or (c) any tax is payable in respect of any particular sale or purchase of goods, or if tax is payable, the rate thereof, the Commissioner may, upon application of any person or dealer or otherwise, determine such question by an order passed in writing. (2) If any question, referred to in sub-section (1), arises from any order passed under any other provision of this Act, such question shall not be determined under this section."; (18) in Schedule I,— (a) serial No. 57 in column (1) and the entry relating thereto in column (2) shall be omitted; (b) against serial No. 95 in column (1), in item (v) in column (2), for the word "Anti-Nitroglycerine;", the word "Nitroglycerine;" shall be substituted, and shall be deemed to have been substituted, on the 1st day of February, 2000; PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 26, 2002 9 The West Bengal Finance Act, 2002. (Section 7.) (c) after serial No. 96 in column (1) and the entry relating thereto in column (2), the following serial Nos. and entries relating thereto in column (1) and in column (2) shall be inserted:— "97. Alta.