The West Bengal Finance Act, 2011
west-bengal · 2011
- S. 1—
- S. 2Section 2 amends the Indian Stamp Act, 1899 for West Bengal, increasing stamp duty rates and adding new provisions for conveyances between family members.
- S. 3In the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972,— (1) after section 4A
- S. 4In the West Bengal Sales Tax Act, 1994,— (1) in section 56A, for sub-section (5)
- S. 5In the West Bengal Value Added Tax Act, 2003
- S. 22BSection 22B imposes penalties on registered dealers for issuing tax invoices without valid transactions or deliveries, up to 250% of the tax involved.
- S. 43A(1) The Commissioner may, on the basis of dealers information received or otherwise, select
- S. 47A(1) The returns furnished by a registered for ass deemed assessment dealer
- S. 87ASection 87A of the West Bengal Finance Act, 2011 allows pending tax revision applications for specific years to proceed without delay.
- S. 20032 THE KOLKATA GAZETTE, EXTRAORDINARY, AUGUST 30, 2011 [PART III The West Bengal Finance Act, 2011