The West Bengal Finance Act, 2010
west-bengal · 2010
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, 2010
- S. 2Section 2 amends the Bengal Amusements Tax Act to provide varying tax subsidy durations for new and converted multiplex theatre complexes based on their location.
- S. 3Section 3 amends the West Bengal State Tax Act to replace penalties with late fees for delayed returns and removes section 24A.
- S. 4Section 4 amends the West Bengal Entertainment-cum-Amusement Tax Act to impose tax on cable operators for transmitting or exhibiting cable signals.
- S. 5Section 5 amends the West Bengal Sales Tax Act, 2010 to extend the time limit for appeals and revisions related to undisclosed tax amounts.
- S. 6Section 6 amends the West Bengal Value Added Tax Act, 2003, to expand the definition of plant and machinery and add provisions for tax relief and penalty adjustments.
- S. 54ASection 54A allows the Commissioner to withdraw tax recovery certificates if certain conditions regarding ex parte assessments and dealer non-existence are met.
- S. 82ASection 82A of the West Bengal Finance Act, 2010 transfers pending tax revision applications under $100,000 to a new authority for decision within a year.
- S. 1922Section allows State Government to appoint different effective dates for various provisions of the Act via notification.