Amendment status not verified — confirm the current text below against the official source.
(1) Where a dealer is a Hindu Undivided Family, firm or other association of persons, and such family, firm or association is partitioned, disrupted or dissolved, as the case may be,— (a) the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution shall be assessd, imposed or determined as if no such partition, disruption or dissolution had taken place and all the provisions of this Act, shall apply accordingly; and (b) every person who was, at the time of such partition, disruption or dissolution, a member of the Hindu Undivided Family, partner of a firm or member of an association of persons, and the legal representative of any such person, who is deceased, shall, notwithstanding such partition, disruption or dissolution, be jointly and severally liable for the payment, of the net tax, penalty or interest payable under this Act by such family, firm or association of persons for the period up to the date of such partition, disruption or dissolution, whether assessment of such tax, imposition of such penalty or determination of such interest is made prior to, or after, such partition, disruption or dissolution. . (2) Where a dealer carrying on a business as the sole proprietor dies and the business is partitioned, disrupted or discontinued upon his death, the executor or administrator of, or the legal heir to, the estate of such deceased dealer shall pay net tax or any other tax, penalty or interest payable by, or due from, such deceased dealer out of such estate, and such executor, administrator or legal heir shall, notwithstanding the provisions of clause (11) of section 2, be deemed to be a dealer under this Act for the purposes of assessment of tax, determination of interest, and imposition of penalty and payment, recovery and refund of tax, penalty or interest, and all the provisions of this Act relating to appeal, revision or review in respect of the tax assessed, or penalty imposed or interest determined, shall apply accordingly."; (39) in section 54, for sub-section (1), the following sub-section shall be substituted:— "(1) Where during the period commencing on the date of service of a notice of demand under sub-section (2) of section 45, or clause (b) of sub-section (4) of section 46, or section 48, or sub-section (2) of section 50, or sub-section (1) of section 51 or any other provisions of the Act and ending on the date of service of notice by the authority competent, to issue such notice, under clause (a) or clause (b) of sub-section (1) of section 55, as the case may be, any dealer without having made full payment of net tax or any other tax, interest, or penalty payable or due, PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 47 The West Bengal Finance Act, 2005. (Section 9.) as the case may be, under this Act, specified in such notice of demand as aforesaid, creates a charge on, or transfers or delivers possession (by way of sale, mortgage, gift, exchange or any other mode of transfer of right, title or interest) of, any of his immovable properties in favour of other person, such charge, transfer or delivery of possession shall be void as against any claim in respect of the amount of net tax or the other tax, interest, or penalty payable or clue from such dealer: Provided that the provisions of this section shall not apply to a dealer unless— (a) the amount or the aggregate of the amounts specified in the notice as aforesaid, payable or due from him, for payment of net tax or any other tax, interest, or penalty exceeds one lakh rupees; or (b) the value of the immovable property on which a charge is created, or which is transferred, or the possession of which is delivered, by him exceeds five lakh rupees."; (40) in section 55,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Any amount of net tax or any other tax, interest or penalty due, under this Act from a dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person, which remains unpaid after the date specified in a notice of demand issued in this behalf under this Act or the rules made thereunder, directing payment of such amount of net tax or other tax, interest, or penalty, shall be recoverable— (a) as an arrear of land revenue as if it were payable to the Collector, or (b) by the Tax Recovery Officer in accordance with the provisions of sub-section (2) of this section, section 56, section 57, section 58, or section 59 and the rules regulating the procedure for recovery of net tax or any other tax, interest, or penalty as may be prescribed, where the State Government directs by general or special order so to do in respect of such class or classes of dealers having their places of business in such area or areas as may be specified in such order."; (b) for sub-section (2), the following sub-section shall be substituted:— "(2) Where any amount of net tax or any other tax, interest, or penalty is recoverable in accordance with the provisions of clause (b) of sub-section (1), the Commissioner may send to the Tax Recovery Officer a certificate under his signature specifying the amount of such net tax or other tax, interest, or penalty due from the dealer, casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person (hereinafter referred to as the certificate-debtor), and the Tax Recovery Officer shall, on receipt of such certificate, 48 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) proceed to recover from the certificate-debtor the amount specified in the certificate by one or more of the following modes in accordance with the rules as may be prescribed:— (a) attachment and sale of the movable property of the certificate- debtor; (b) attachment and sale of the immovable property of the certificate- debtor; (c) arrest of the certificate-debtor and his detention in prison; (d) appointing a receiver for the management of the movable and immovable properties of the certificate-debtor."; (c) for sub-section (3), the following sub-section shall be substituted:— "(3) The Commissioner may send a certificate- under sub- section (2), notwithstanding that proceeding for recovery of such net tax or other tax, interest, or penalty have been initiated or are continuing by any other mode."; (d) for sub-section (4), the following sub-section shall be substituted:— "(4) For the purposes of this section, section 56, section 57, section 58 or section 59 and the rules as may be prescribed for the purpose, the State Government may, by notification, appoint such number of Tax Recovery Officers as it may deem fit, and specify in the notification the area or areas over which they shall exercise jurisdiction."; (e) in sub-section (9), for the words "amount of tax, penalty or interest", occurring in four places, the words "net tax or other tax, interest or penalty" shall be substituted; (41) in section 56, in sub-section (1), in clause (b), for the words "within such certificate-debtor", the words "within whose jurisdiction such certificate- debtor" shall be substituted; (42) in section 58,— (a) in sub-section (1), for the words "the assessment of tax, imposition of penalty or determination of interest", the words "the assessment of net tax or any other tax, deterthination of interest Or imposition of penalty" shall be substituted; (b) in sub-section (2), for the words "any amount of tax, penalty or interest", occurring in two places, the words "any amount of net tax or other tax, penalty or interest" shall be substituted; (43) in section 59, for the words "amount of tax, penalty or interest", occurring in two places, the words "amount of net tax or other tax, penalty or interest" shall be substituted; (44) in section 60,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Notwithstanding the forwarding of a certificate under section 55 for recovery of any amount of net tax or any other tax, interest, or penalty, the Commissioner may, at any time or from time to time, by notice in the prescribed form, require any person from whom money is due or may become due to a dealer or any person PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 49 The West Bengal Finance Act, 2005. (Section 9.) who holds or may subsequently hold money for, or on account of, such dealer, to deposit into an appropriate Government Treasury under the appropriate head of account, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money becomes due or is held), so much of the money as is sufficient to pay the amount due from such dealer in respect of the arrears of such net tax or other tax, interest, or penalty or the whole of the money when such money is equal to or less than that amount."; (b) in sub-section (8), for the words "The Government Treasury or the Reserve Bank of India", the words "The appropriate Government Treasury" shall be substituted; (c) in sub-section (11),— (i) for the words "the amount of tax, penalty or interest", occurring in two places, the words "net tax or any other tax, interest, or penalty" shall be substituted; (ii) for -the Explanation, the following Explanation shall be substituted:— "Explanation.—For the purposes of this section, "dealer" shall include a casual dealer, transporter, carrier or transporting agent, owner or lessee or occupier of warehouse, owner of any goods, or any other person, for whom or on whose account money is demanded for payment of net tax or any other tax, interest, or penalty under this section."; (45) after section 60, the following, section shall be inserted:— "Recovery of 60A. When a dealer furnishes a return under admitted amount of net tax or any section 32 indicating therein, or otherwise admits in writing, his liability to pay any net tax or any other other tax, interest or penalty from a tax, interest, or penalty in respect of a certain period, dealer other than notwithstanding anything contained elsewhere in this registered dealer. Act, such amount of net tax or other tax, interest or penalty shall be deemed to have been quantified on the date of filing such return or making such admission, as the case may be, and all the provisions of section 55, section 56, section 57, section 58, section 59, section 60, shall be applicable niutatis inutandis on such quantified net tax or other tax, interest or penalty."; (46) in section 61, in clause (a),— (a) the words "Falta Special Economic Zone, or" shall be omitted; (b) for the words "outside the Falta Special Economic Zone", the words "a Special Economic Zone" shall be substituted; (c) sub-clause (ii) shall be omitted; (47) in section 62, for the words "input tax credit", the words "net tax credit" shall be substituted; 50 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2005 [PART III The West Bengal Finance Act, 2005. (Section 9.) (48) for section 63, the following section shall be substituted:—