Amendment status not verified — confirm the current text below against the official source.
(1) Where the Commissioner is satisfied that late fee referred to in sub-section (2) a dealer is liable to pay late fee referred to in sub-section of section 32. (2) of section 32, he shall, in such manner as may be prescribed, determine the amount of late fee payable by such dealer. (2) Where during the determination of late fee under sub-section (1), it is found that any additional amount of late fee is payable by the dealer or any excess amount of late fee is refundable to the dealer, the Commisioner shall issue a notice in such Form, and in such manner, as may be prescribed, to such dealer directing him to pay such additional amount or informing him of excess amount paid, as the case may be. PART III] THE KOLKATA GAZE11E, EXTRAORDINARY, MARCH 28, 2008 15 The West Bengal Finance Act, 2008. (Section 9.) (3) No determination of late fee under sub-section (1) in respect of late fee payable shall be made after the date of assessment under section 45 or section 46 or section 48, as the case may be, in respect of the period for which late fee is determined."; (21) in section 61, in clause (ab), for the words, letter, figures and brackets "the input tax credit available during such return period as referred to as 'A' in sub-section (17) of section 22 after adjustment of reverse credit, if any:", the words, letter, figures and brackets "such per centum of input tax credit available during such return period as referred to as 'A' in sub- section (17) of section 22 after adjustment of reverse credit, if any, as corresponds to all sales of goods referred to in this sub-section in the course of export out of India within the meaning of section 5 of the Central Sales Tax Act, 1956, to total sales in the return period:"shall 74 of 1956. be deemed to have been substituted with effect from the 1st day of April, 2007; (22) in section 64, in sub-section (1), for the words, figures and brackets "Subject to the first proviso to sub-setion (3) of section 16", the words, figures and brackets "Subject to the second proviso to sub-section (3), first proviso to sub-section(3A), and first proviso to sub-section(3B), of section 16" shall be substituted; (23) in section 77, in sub-section (1), in the proviso,— (a) in clause (b), for the words "four per centum.", the words "four per centum;" shall be substituted; (b) after clause (b), the following clause shall be inserted:— "(c) twenty per centum of the value of goods if such goods are raw jute."; (24) in section 80,— (a) in sub-section (1),— (i) for the words "a declaration on the body of the consignment note or on a document of like nature", the words "a declaration in such Form as may be prescribed" shall be substituted with effect from the 1st day of April, 2008; (ii) in the first proviso, for the words "on the body of the consignment note or on the document of like nature while making the declaration", the words "in the said declaration while making it" shall be substituted with effect from the 1st day of April, 2008; (b) in sub-section (2),— (i) for the words "the consignment note or the document of like nature containing the declaration", the words, figure and brackets "the declaration referred to in sub-section (1)" shall be substituted with effect from the 1st day of April, 2008; (ii) for the words "the Commissioner or such other authority as may be prescribed,", the words "the Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (c) in sub-section (3),— (i) for the words "A consignment note or a document of like nature containing the declaration", the words, figure and brackets "A declaration referred to in sub-section (1)" shall be substituted with effect from the 1st day of April, 2008; (ii) for the words "such consignment note and other documents,", the words "such declaration," shall be substituted with effect from the 1st day of April, 2008; (iii) in the first proviso, for the words "consignment note or a document of like nature containing the declaration", occurring in two places, the word "declaration" shall be substituted with effect from the 1st day of April, 2008; 16 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 [PART III The West Bengal Finance Act, 2008. (Section 9.) (iv) in the second proviso, for the words "the consignment note or the document of like nature containing the declaration", the words "the declaration" shall be substituted with effect from the 1st day of April, 2008; (v) in the third proviso, for the words "within a reasonable time", the words "within the time as may be prescribed" shall be substituted with effect from the 1st day of April, 2008; (d) in sub-section (4),— (i) for the words "the consignment note or the document of like nature containing the declaration", the words "the declaration" shall be substituted with effect from the 1st day of April, 2008; (ii) for the words "such consignment note or document of like nature", occuring in two places, the words "such declaration" shall be substituted with effect from the 1st day of April, 2008; (iii) for the words, figure and brackets "the Commissioner or the authority referred to sub-section (2),", occuring in two places, the words "the Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (iv) in the proviso,— (A) for the words, figure and brackets "the Commissioner or the authority referred to in sub-section (2),", occurring in two places, the words "the Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (B) for the words "consignment note or document of like nature containing the declaration as required under that sub- section", the word "declaration" shall be substituted with effect from the 1st day of April, 2008; (e) in sub-section (5), for the words, figure and brackets "The Commissioner or the authority referred to in sub-section (2)", the words "The Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (f) in sub-section (6),— (i) for the words,- figures and brackets "Where after the search of the vehicle made under sub-section (5), the Commissioner or the other authority referred to in sub-section (2)", the words, figure and brackets "Where the Commissioner or the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (ii) for the words "the market value", the words "the value" shall be substituted with effect from the 1st day of April, 2008; (g) in sub-section (7),— (i) for the words, figure and brackets "the other authority referred to in sub-section (2)", the words, figure and brackets "the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (ii) in the proviso, for the words, figure and brackets "the other authority referred to in sub-section (2)", the words, figure and brackets "the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (h) in sub-section (8), for the words, figure and brackets "the other authority referred to in sub-section (2)", the words, figure and brackets "the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 17 The West Bengal Finance Act, 2008. (Section 9.) (i) in sub-section (9),— (i) for the words "the consignment note or the document of like nature containing the declaration", the words "the declaration" shall be substituted with effect from the 1st day of April, 2008; (ii) for the words, figure and brackets "or the other authority referred to in sub-section (2)", the words, figure and brackets "or the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (j) in sub-section (10), for the words, figure and brackets "the other authority referred to in sub-section (2)", the words, figure and brackets "the other authority referred to in sub-section (5)" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (k) in sub-section (11), for the words, figure and brackets "the Commissioner or the authority referred to in sub-section (2)", the words "the Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (1) in sub-section (14), for the words, figure and brackets "the Commissioner or the authority referred to in sub-section (2)", the words "the Commissioner" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (m) in sub-section (15), for the words "person, to be deemed to be a dealer", the words "person deemed to be a dealer" shall be deemed to have been substituted with effect from the 1st day of April, 2005; (25) in section 84, in sub-section (4), in the Explanation,— (a) in clause (a), after sub-clause (i), the following sub-clause shall be deemed to have been inserted with effect from the 1st day of April, 2007:— "(ia) determination of late fee under sub-section (1) of section 53A, or"; (b) in clause (b), after sub-clause (i), the following sub-clause shall be deemed to have been inserted with effect from the 1st day of April, 2007:— "(ia) determination of late fee under sub-section (1) of section 53A, or"; (26) in section 85, in sub-section (2), for the words "the Commissioner may, or his own motion,", the words "the Commissioner may, on his own motion," shall be deemed to have been substituted with effect from the 1st date of April, 2005; (27) in section 86,— (a) the second proviso shall be deemed to have been omitted with effect from the 1st day of April, 2007; and (b) the third proviso shall be deemed to have been omitted with effect from the 1st day of April, 2007; (28) in,Schedule A,— (a) after serial No. 5C 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:— "5D. Camphor."; (b) after item (ii) in column (2) against serial No. 22 in column (1), the following item shall be inserted:— "(iia) Harmonium;"; 18 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 [PART III The West Bengal Finance Act, 2008. (Section 9.) (29) in Schedule C,— (a) in Part I,— (i) in column (2) against serial No. 9AA in column (1), for the words "Bakery shortening", the words "Bakery shortening and yeast" shall be substituted; (ii) after serial No. 13B 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:— "13c. Biscuit other than biscuit manufactured in a factory as defined in the Factories Act, 1948 (63 of 1948)."; (iii) after serial No. 30B 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:— "30C. Footwears, other than those specified elsewhere in this Schedule, the maximum retail price of per pair of which does not exceed rupees seven hundred and fifty."; (iv) after serial No. 43B 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:— "43BB. Kerosene stove."; (v) in the entry of item (xvi) in column (2) against serial No. 54B in column (1), for the words "Machinery for construction works", the words "Machinery including road roller for construction works" shall be substituted; (vi) the following entry in column (2) against serial No. 78 in column (1) shall be inserted:— "Tailoring items, that is to say, eyes and hooks, collar band pattis and butterfly collar stays."; (vii) for the entry in column (2) against serial No. 88D in column (1), the following entry shall be substituted:— "Wirenet, wire netting, stranded wire, wire mesh and expanded wire mesh."; (viii) after serial No. 90 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:— "90A. Zinc dross."; (b) in Part ill,— (i) in the entry in column (4) against serial No. 187 in column (1), for the words "turpentine, terpeneol, camphor", the words "turpentine, terpeneol" shall be substituted; (ii) after serial No. 201 in column (1) and the entry relating thereto in column (4), the following serial Nos. in column (1) and the entry relating thereto in column (4) shall be inserted:— "202. Pre-cured tread rubber, vulcanizing solution and cushion gum.