Amendment status not verified — confirm the current text below against the official source.
(1) This Act may be called the West Bengal Finance Act, 2013. (2) Save as otherwise provided, this section shall come into force at once, and the remaining provisions of this Act shall come into force on such date or dates as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act. 2 71 THE KOLKATA GAZE11E, EXTRAORDINARY, MARCH 26, 2013 [PART III The West Bengal Finance Act, 2013. (Section 2.) Amendment of West Ben. Act VI of 1979. • 2. In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,— (1) in section 2, in clause (0,— (a) for the words "club or association, so engaged", the words "club or association, or a branch or office of such firm, company, corporation or other corporate body, any society, club or association, so engaged" shall be substituted; (b) Explanation shall be renumbered as Explanation I, and after the Explanation, so renumbered, the following Explanation shall be inserted:— "Explanation IL—For the purpose of this clause, every branch or office of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be separate person."; (2) after section 5B, the following section shall be inserted:— "Special provision