Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in for registration. sub-section (1) and sub-section (2) of section 24, a dealer who is liable to pay tax under section 10, or section ,11, but has failed to apply for registration under the Act, may, at his option, make an application for registration in the prescribed form to the prescribed authority under section 24 by the 31st day of October, 2006, along with a declaration by such dealer giving particulars of sales for year or part thereof, and proof of payment of tax, in lieu of tax payable under sub- section (2) of section 16, at the rate of one per centum on turnover of sales on which tax is payable as referred to in sub-section (1) of section 16, in respect of the period commencing on and from the appointed day and ending on the day preceding the date of filing such application: Provided that the provisions of this sub-section shall not apply to any dealer,— (a) if any notice for determination of his liability under any of the provisions of the Act has been issued to him under section 66; or (b) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 67 on or after the appointed day; or (c) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 66 of the West Bengal Sales Tax Act, 1994 during the period of three years immediately preceding the appointed day. West Ben. Act XLIX of 1994. 22 THE KOLKATA GAZETTE, EX I KAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 12.) (2) If the application referred to in sub-section (1) filed by a dealer is found to be in order and the tax according to the declaration have been paid, the prescribed authority shall grant registration to such dealer within thirty days from the date of receipt of such application. (3) The registration certificate issued under sub-section (2) shall be effective from the date of order granting such registration: Provided that where a dealer makes an application together with a declaration and receipted challans showing payment of tax and such application is not disposed of by the registering authority within thirty days from the date of receipt of such application, the dealer shall be deemed to have been registered on expiry of such period. (4) Notwithstanding anything contained in section 64, a dealer who has made an application under sub-section (1) shall not be entitled to issue tax invoice referred to in clause (48) of section 2 of the Act, during any period prior to the date of the order granting such registration."; (13) in section 28A, in sub-section (2), for the words "application of the dealer", the words "application of the transporter, carrier or transporting agent" shall be substituted; (14) in section 29,— (a) in sub-section (1),— (i) for the words, figure and brackets "under sub-section (2)", the words, figures, letter and brackets "under sub-section (2) or sub-section (2A)" shall be substituted; (ii) in clause (c), for the words "such appropriate authority.", the words "such appropriate authority; or" shall be substituted; (iii) after clause (c), the following clauses shall be inserted:— "(d) the dealer has issued tax invoice to another dealer without entering into a transaction of sale, whether in full or in part, or has issued tax invoice showing tax for an amount in excess of the amount involved in a transaction of sale but has not deposited the tax in full, or has issued tax invoice in contravention of the provisions of section 64; or (e) the dealer has defaulted in furnishing any return under section 32 together with receipted challan showing payment of net tax and interest payable, if any, according to such return within the prescribed date or the time as extended by the Commissioner; or (f) the dealer has failed to pay the net tax or interest payable or tax due or interest due under this Act"; (b) after sub-section (3), the following sub-section shall be inserted:— "(4) Where a dealer, within thirty days or within such further time as may be allowed by the appropriate authority from the date of cancellation of his certificate of registration under clause (e) or clause (f) of sub-section (1), submits the return and pays the net tax along with interest payable under section 33 or section 34A, or tax due or interest due, as the case may be, and makes an application to the appropriate authority for restoration of his certificate of registration, the appropriate authority shall, by an order in writing, restore the certificate of registration of such dealer with effect from the date of cancellation of such certificate as if the certificate were in force during the period in which it remained cancelled."; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 23 The West Bengal Finance Act, 2006. (Section 12.) (15) in section 30C, in the marginal note, for the words "Penalty for non- furnishing or", the words "Penalty for non-furnishing of information or" shall be substituted; (16) in section 30E, after sub-section (1), the following sub-section shall be inserted:— "(2) If a registered dealer fails to submit statements, accounts or declarations referred to in sub-section (1), he shall be liable to pay a penalty not exceeding five thousand rupees for each default, in the manner as may be prescribed."; (17) in section 33, in sub-section (1), for the words and figures "upto the date of commencement of proceeding under section 55", the words and figures "upto the date preceding the date of commencement of proceedings under section 55" shall be substituted; (18) in section 39, in sub-section (3), in the proviso— (a) for the words "within twelve months from the date on which the tax or excess tax, as the case may be, is paid", the words "within twelve month from the date on which the tax or excess tax, as the case may be, is paid or such further period as may be allowed by the Commissioner" shall be substituted; (b) for the words "cash memo or bill", the words "tax invoice, invoice, cash memo or bill" shall be substituted; (19) in section 40, in sub-section (1),— (a) for the words "deduct an amount towards tax equal to two per centum of such sum being paid in respect of such works contract:", the following words, letters and brackets shall be substituted:— "deduct an amount towards tax equal to— (i) two per centum, when such contractor is registered under the Act and such registration is valid on the date of making such payment; or (ii) four per centum, in all other cases:"; (b) in the first proviso, clause (iii) shall be omitted; (20) in section 41, in sub-section (1), for the words, figures and brackets "interest payable under sub-section (1) of section 33, if any.", the words, figures and brackets "interest payable under sub-section (1) of section 33, if any, and payment of such net tax and interest." shall be substituted; (21) in section 43, in sub-section (1), for the words and figures "Notwithstanding anything contained in section 47 and section 49", the words and figures "Notwithstanding anything contained in section 45, section 47 and section 49" shall be substituted; (22) in section 45,— (a) for sub-section (2), the following sub-section shall be substituted:— "(2) In making a provisional assessment under this section, the Commissioner or other authority as referred to in sub-section (1), shall— (a) where the dealer has failed to furnish return, assess the net tax of the dealer for the relevant return period on the basis of past returns or past records, and where no such returns or records are available, on the basis of information received by the Commissioner or such other authority and determine the interest payable by the dealer for the relevant return period; or 24 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 12.) (b) where the dealer furnishes return but fails to make an application to the Commissioner, or fails to make payment of the net tax or interest, or fails to make payment of the unpaid amount of net tax or interest as mentioned in clause (b), clause (c) and clause (d), respectively, of sub-section (1), assess the net tax on the basis of return furnished and determine the interest payable or unpaid amount of interest, for the relevant period, and impose a penalty not exceeding twice the assessed amount of net tax or the unpaid amount of net tax, as the case may be, and fix a date for production of documentary evidence for removing the cause for making the provisional assessment under sub-section (3), and shall direct the dealer by a notice to pay the assessed amount of net tax or the unpaid amount of net tax, as the case may be, with the interest payable or remaining unpaid and penalty imposed, in such manner, and within such date, as may be prescribed."; (b) for sub-section (3), the following sub-section shall be substituted:— "(3) If the dealer produces documentary evidence on or before the date fixed under sub-section (2) for removing the cause for which the provisional assessment has been made under sub-section (2), the authority mentioned in sub-section (1) shall close the proceedings initiated under this section and the provisional assessment made under sub-section (2) shall stand revoked."; (c) for sub-section (4), the following sub-section shall be substituted:— "(4) Where the dealer fails to take action in accordance with the provisions of sub-section (3) after receipt of demand notice issued under sub-section (2), but— (a) furnishes the return along with receipted copy of challan showing full payment of the net tax according to such return and the interest payable thereon, for the period in respect of which provisional assessment has been made under sub- section (2), and also submits receipted copy of challan showing payment of a sum equal to twenty per centum of the amount of net tax paid, or five thousand rupees, whichever is higher, by way of penalty, on or before the date fixed for payment of the amount demanded in the demand notice, the Commissioner or such other authority mentioned in sub- section (1) shall close the proceedings initiated under this section and the provisional assessment made under sub- section (2) shall stand revoked; or (b) furnishes receipted challan showing full payment of the net tax, the interest payable according to the demand notice and fifty per centum of the penalty demanded in such notice, on or before the date fixed for payment of the amount specified in such demand notice without furnishing the return, the provisional assessment made under sub-section (2) shall stand revoked to the extent of demand of net tax, interest and balance fifty per centum of penalty."; (23) in section 46, in sub-section (1),— (a) in clause (e), for the words, letter and brackets "under clause (a)", the words, letters and brackets "under clause (a) or clause (aa)" shall be substituted; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 25 The West Bengal Finance Act, 2006. (Section 12.) (b) in clause (g), for the words "brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year and which has remained unadjusted at the end of the said following year", the words "at his option, does not carry forward the excess amount of input tax credit or input tax rebate, which has accumulated during a year, to a return period in the following year and brings to the notice of the Commissioner, in writing, within three months from the end of the following year that he wants refund of the excess amount of input tax credit or input tax rebate which has accumulated during that year" shall be substituted; (c) for the words "net tax payable by such dealer in respect of such year or in respect of any return period of such year", the words "net tax payable by such dealer in respect of such year or part thereof' shall be substituted; (d) in the second proviso, for the words, figure and brackets "has not been revoked under sub-section (3)", the words, figure and brackets "has not been revoked under sub-section (4)" shall be substituted; (24) in section 47, in sub-section (3), after clause (a), the following clause shall be inserted:— "(aa) certain purchase price or part thereof has not been disclosed in such return, or has escaped levy of tax thereon at the appropriate rate, erroneously or otherwise, or"; (25) in section 61, in clause (aa),— (a) for the words "for any year the input tax credit exceeds the output tax payable for such year under this Act, the excess amount of net tax credit over output tax for such year,", the words "for any return period the input tax credit exceeds the output tax payable for such return period under this Act, the excess amount of net tax credit over output tax for such return period," shall be substituted; (b) in sub-clause (ii), for the words "during the year", the words "for the return period" shall be substituted; (26) in section 66, for sub-section (1), the following sub-section shall be substituted:— "(1) The Commissioner, a Special Commissioner, an Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner may, subject to such conditions as may be prescribed, require any dealer, casual dealer or any other person— (a) to produce before him any accounts, registers or documents, whether in the form of electronic record or not, or (b) to produce before him digital signature certificate granted under sub- section (4) of section 35 of the Information Technology Act, 2000, or (c) to furnish any information relating to— (i) stock of goods held by such dealer, casual dealer or person, or (ii) purchases or sales of goods made by such dealer, casual dealer or person, or (iii) purchases and uses of goods in execution of works contract by such dealer, casual dealer or person, or 21 of 2000. 26 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 12.) (iv) receipts or deliveries of goods made by such dealer, casual dealer or person, or (v) any receipts or payments, including loans, made by such dealer, casual dealer or person, or (vi) any other matter, (d) to explain to him any account, register or document, including those in the form of electronic record, produced by such dealer, casual dealer or person, as may be deemed necessary for the purposes of this Act"; (27) in section 77, 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 be— (a) thirty per centum of the value of the goods, if the rate of tax leviable under sub-section (2) of section 16 in respect of such goods does not exceed four per centum; (b) fifty per centum of the value of the goods, if the rate of tax leviable under sub-section (2) of section 16 in respect of such goods exceeds four per centum."; (28) in section 81, in sub-section (1),— (a) for clause (a), the following clause shall be substituted:— "(a) where carriage is caused by sale of such goods, two copies of tax invoice or invoice or bill or cash memorandum issued by the seller of such goods and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed, or"; (b) for clause (b), the following clause shall be substituted:— "(b) where carriage is caused otherwise than by way of sale of such goods, two copies of forwarding note, delivery challan or document of like nature and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed:"; (29) in section 84,— (a) in sub-section (1), for the words "appeal to the prescribed authority", the words, figures and brackets "appeal to the Commissioner, the Special Commissioner, the Additional Commissioner or any person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power u,,der this section" shall be substituted; (b) in sub-section (2), for clause (b), the following clause shall be substituted:— "(b) consider and decide any matter arising out of the proceedings in which the order appealed against was passed, irrespective of the fact that such matter has not been raised before it by the appellant or that no order has been made in the said proceedings regarding such matter for any reason whatsoever;"; PART HI] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 27 The West Bengal Finance Act, 2006. (Section 12.) (30) section 86 shall be renumbered as sub-section (1) of that section and after sub-section (1) so renumbered, the following sub-section shall be inserted:— "(2) Notwithstanding anything contained in sub-section (1), the Commissioner may, upon application filed during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, revise a final appellate or revisional order from an order of provisional assessment or any other assessment"; (31) in section 87, after sub-section (4), the following sub-section shall be inserted:— "(5) Notwithstanding anything contained in sub-section (1), no application shall be filed before the Appellate and Revisional Board, during the period commencing from the 1st day of July, 2006 and ending on the 30th day of June, 2008, against any final appellate or revisional order from an order of provisional assessment or any other assessment"; (32) in section 93, in sub-section (4), after clause (e), the following clause shall be inserted:— "(f) tampers with or breaks open any sealing done under section 69,"; (33) in section 96, in the marginal note, for the words "for claiming input tax credit", the words "for claiming excess input tax credit" shall be substituted; (34) section 99 shall be omitted; (35) in section 116, in sub-section (1), for the words, letter, figures and brackets "clause (b) of sub-section (4) of section 46", the words, letter, figures and brackets "clause (b) of sub-section (3) of section 46" shall be substituted; (36) in section 117, for the words "granted such deferment", the words "granted such deferment or exemption or remission of tax" shall be substituted; (37) in section 118, in sub-section (1),— (a) in clause (a), for the words "with respect to gross value of the fixed capital assets, immediately before the appointed day and", the words "with respect to gross value of the fixed capital assets, and" shall be substituted; and (b) in clause (c), for the words "with respect to gross value of the fixed capital assets, immediately before the appointed day and", the words "with respect to gross value of the fixed capital assets, and" shall be substituted; (38) after section 118, the following section shall be inserted:— "Amendment 118A. (1) Where any registered dealer referred to of eligibility in sub-clause (a), or sub-clause (b), or sub-clause (c), of certificate. sub-section (1) of section 118— (a) effects any change in the ownership of the business; or (b) sells or otherwise disposes of the industrial unit in respect of which he has been granted the certificate of eligibility; or (c) effects any change in the name of his business or class or classes of goods specified in his certificate of eligibility; or (d) effects any change in the capacity of production of the industrial unit for which he has been granted the certificate of eligibility; or 28 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 12.) (e) effects any change in the gross value of fixed capital asset of the industrial unit for which he has been granted the certificate of eligibility; or (f) effects any change in the location of the industrial unit for which he has been granted the certificate of eligibility; or (g) installs pollution control equipment in the industrial unit, he shall, within such period, in such manner and subject to such restrictions and conditions, as may be prescribed, inform the prescribed authority accordingly and the prescribed authority may amend the certificate of eligibility in accordance with the information furnished to him. (2) A registered dealer shall not be eligible for the benefits referred to in sub-clause (a), or sub-clause (b), or sub-clause (c), of sub-section (1) of section 118, if such dealer contravenes any of the provisions of sub-section (1)."; (39) in Schedule A,— (a) after serial No. 3A 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:— "3B. Bed sheets, pillow covers, bed-spreads, bed-covers, towels, napkins, table cloth, duster, handkerchief, sataranchi and blankets."; (b) in the entry in column (2) against serial No. 6 in column (1), for the words "Charkha, Ambar Charkha; handlooms and handloom fabrics and Gandhi Topi.", the words "Charkha, Ambar Charkha, Gandhi Topi and handlooms and handloom fabrics, when they are manufactured or made in India." shall be substituted; (c) after serial No. 12 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:— "12A. Elastic fabric tape."; (d) in the entry in column (2) against serial No. 20C in column (1), for the words "brass and bell metal.", the words "brass and bell metal, paintings, articles made of bamboo and cane" shall be substituted; (e) after serial No. 21A 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:— "21B. Incense sticks commonly known as agarbati, dhupkathi, dhupbati and hawan samagri including sombrani and lobhana."; (1) entry in coluirin (2) against serial No. 23A in column (1) shall be omitted; (g) after serial No. 25A 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:— "25B. Oil cake."; (40) in Schedule C,— (a) in Part I,— (i) entry in column (2) against serial No. 10A in column (1) shall be omitted; (ii) entry in column (2) against serial No. 21 in column (1) shall be omitted; • PART THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 29 The West Bengal Finance Act, 2006. (Section 12.) (iii) in the entry in column (2) against serial No. 25A in column (1), for the words, figures and brackets "Drugs and Cosmetics Act, 1940 (23 of 1940).", the words, figures and brackets "Drugs and Cosmetics Act, 1940 (23 of 1940), and including Isabgul." shall be substituted; (iv) for the entry in column (2) against serial No. 26 in column (1), the following entry in column (2) shall be substituted:— "Edible oils other than coconut oil."; (v) entry in column (2) against serial No. 26A in column (1) shall be omitted; (vi) in column (2) against serial No. 31 in column (1), the following entry shall be inserted:— "Ghee."; (vii) after serial No. 33A 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:— "33B. Gums and adhesives."; (viii) entry in column (2) against serial No. 40 in column (1) shall be omitted; (ix) after serial No. 43C 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:— "43D. Lac and shellac."; (x) for the entry in column (2) against serial No. 44B in column (1), the following entry in column (2) shall be substituted:— "Lime, limestone and dolomite."; (xi) for the entry in column (2) against serial No. 73 in column (1), the following entry in column (2) shall be substituted:— "Skimmed milk powder, dairy whitener and UHT milk."; (xii) entry in column (2) against serial No. 78 in column (1) shall be omitted; (xiii) after serial No. 81 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:— "81A. Timber, that is to say,— (i) log; (ii) plank, veneer and splint; (iii) rafter; (iv) sleeper; (v) beam; (vi) pillar; and (vii) sawn or sized timber."; (b) in Part III, for the entry in column (4) against serial No. 189 in column (1), the following entry shall be substituted:— "Purified terepthalic acid and Alluric acid.". By order of the Governor, S. K. CHAKRABARTI, Secy. to the Govt. of West Bengal, Law Depc rtment. Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056