Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Sales Tax Act, 1994,— (1) in section 2, in clause (13), for the words "other than actionable claims, stocks, shares or securities", the words "other than lottery tickets, actionable claims, stocks, shares or securities" shall be substituted; (2) in section 8B,— (a) in sub-section (1), in clause (a), for the words "within one hundred twenty days from the date of coming into force of this section", the words "within two hundred and forty days from the date of coming into force of this section or subject to the satisfaction of the Chairman, within such further time as may be allowed by him" shall be substituted; (b) in sub-section (2), in the Explanation, for clause (a), the following clause shall be substituted:— "(a) an appeal or revision under any of the Act, or Acts so repealed, or an appeal under section 79, or a revision under section 80, section 81 or section 82, against an order of assessment passed on or before the 30th day of June, 1997, pending till the date of coming into force of this section;"; in section 32, in sub-section (3), for the words "and the excess interest paid, if any, shall be refunded.", the words and figures "for each British calendar month of default from the first day of the month next following the date specified in the notice originally issued under section 47 for payment thereof up to the month preceding the month of full payment of such tax or up to the month preceding the month of commencement of proceedings under section 52, whichever is earlier, upon so much of the amount of modified tax as remains unpaid, and the excess interest paid, if any, shall be refunded." shall be deemed to have been substituted with effect from the 1st day of May, 1995; (4) after section 35, the following section shall be deemed to have been inserted with effect from the 1st day of May, 1995:— "Validation of 35A. Notwithstanding anything contained in any interest charged. judgment, decree or order of any Court, Tribunal or Authority, no levy of interest under sub-section (3) of section 32 of the Act from the first day of the month next following the date specified in the notice originally issued under section 47 for payment of tax due, shall be deemed to be invalid or ever to have been invalid, and accordingly— (a) all such interest levied or collected or purporting to have been levied or collected under this Act shall be deemed always to have been validly levied or collected in accordance With this Act; (3) PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2007 7 The West Bengal Finance Act, 2007. (Section 8.) (b) no suit or other proceeding shall be maintained or continued in any Court or before any Tribunal or Authority for the refund of, and no enforcement shall be made by any Court, Tribunal or Authority of any decree or order directing the refund of, any such interest which has been collected; (c) recoveries shall be made in accordance with the provisions of this Act, of all amounts which would have been collected thereunder as interest as aforesaid as if this section had been in force at all material times."; (5) in section 46A,— (a) in sub-section (3), for the words, figures and letters"on or before 31st day of January, 2007", the words, figures and letters"on or before 30th day of April, 2007" shall be substituted; (b) in sub-section (4),— (i) in clause (a), for the words "within six months", the words "within twelve months" shall be substituted; (ii) clause (b) shall be omitted; (6) in section 79,— (a) in sub-section (1), for the words, figures and brackets "any person appointed under sub-section (1) of section 6 to assist the Commissioner as may be prescribed to exercise the power under this section", the words, figures and brackets "any person appointed under sub-section (1) of section 3 to assist the Commissioner as may be prescribed to exercise the power under this section" shall be substituted; (b) sub-section (3) shall be omitted; (7) in section 107, in clause (r),— (a) for the words "Acts so repealed;", the words "Acts so repealed:" shall be substituted; and (b) the following proviso shall be added:— "Provided that where any appeal or revision filed against an order of assessment passed under the Act, or Acts so repealed, is pending on the 30th day of June, 1997, the dealer, may, at its option, instead of getting such appeal or revision disposed of in accordance with the provisions of the Act or Acts so repealed, get the case settled by the West Bengal Sales Tax Settlement Commission established under section 8A of the Act"; (8) in Schedule IV, in PART A, serial No. 2 in column (1) and the entry relating thereto in column (2) shall be omitted. Amendment of West Ben. Act IV of 1999.