The West Bengal Finance Act, 2008
west-bengal · 2008
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 1(1) This Act may be called the West Bengal Finance Act, 2008
- S. 2Section 2 amends the Bengal Amusements Tax Act, 1922, to reduce the minimum theatre capacity and subscription limits for entertainment tax.
- S. 3Section amends definitions in the Bengal Electricity Duty Act, 1935, including "consumer," "generating company," and "licensee," and introduces penalties for violations.
- S. 4Section 4 amends multiple tax acts to integrate them into the West Bengal Finance Act, 2008.
- S. 5Section amends the West Bengal Entertainments and Luxuries Tax Act to redefine "room" and adjust tax rates.
- S. 6Section 6 amends the West Bengal State Tax Act to extend a deadline and introduce exemptions for employers unable to furnish required documents due to unforeseen circumstances.
- S. 7Section 7 amends the West Bengal Sales Tax Act, 2006 to extend the time for tax demand realization and revises conditions for unrealized tax amounts.
- S. 8Section 8 amends various dates in the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 to extend deadlines to March 2008 and March 2009.
- S. 9Section 9 amends the West Bengal Value Added Tax Act, 2003 to redefine "capital goods" and introduce new definitions for "fair market value" and "prevailing market price."
- S. 53ASection 53A of the West Bengal Finance Act, 2008 mandates the Commissioner to determine and recover late fees from dealers and issue notices for additional fees or refunds.
- S. 203Pre-sensitized lithographic plate of aluminium
- S. 1922Ben
- S. 1935Ben
- S. 1944West Ben
- S. 200874 of 1956