Amendment status not verified — confirm the current text below against the official source.
Persons engaged in any profession or trade involving supply of goods or services or both, being— (a) Dealers as defined under the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994) or the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003) or the Central Sales Tax Act, 1956 (74 of 1956), whether or not liable to pay tax under the aforesaid Acts, but excluding departments of the Central or the State Governments; (b) Employers and/or Shopkeepers as defined in the West Bengal Shops and Establishments Act, 1963 (West Ben. Act XIII of 1963), whether or not their establishments or shops are situated within an area to which the aforesaid Act applies and also whether registered or not registered under that Act; (c) Co-operative societies registered or deemed to be registered under the West Bengal Co-operative Societies Act, 1983 (West Ben .Act XLV of 1983) and other registered societies; (d) Cable operator, signal provider including M.S.O. and cable hirer in cable television network and their agents; (e) Contractors of all descriptions engaged in any work; (f) Owners or occupiers or licencees or lessees of factories as defined in the Factories Act, 1948 (63 of 1948); (g) Owners, occupiers, licencees or lessees of internet cafe; (h) Owners, occupiers, licencees or lessees of weighbridge; (i) Owners of Subscribers Trunk Dialling (STD) or International Subscriber Dialling (ISD) booths; (j) Owners or occupiers of cold storages; (k) Owners or occupiers or licencees or lessees of tutorial homes and training institutes of any description; (I) Owners or occupiers or licencees or lessees of residential hotels including guest houses, lodges, holiday homes or any other similar property let out on rent or against user fee; 6 THE KOLKATA GAZE 1 if.„ EXTRAORDINARY, MARCH 11, 2014 [PART III The West Bengal Finance Ad, 2014. (Section 3.) SI. No. Class of persons Rate of tax (I) (2) (3) (m) Owners or occupiers or licencees or lessees of cinema houses and theatres including multiplexes, video parlours, video halls, video rental libraries; (n) Licensed vendors of country liquor, opium, bhang, pachwai or toddy; (o) Owners, occupiers, licencees or lessees of non-air conditioned beauty parlours or spa or hair dressing saloons; (p) Persons providing courier services; (q) Partnership firms constituted under Indian Partnership Act, 1932 (9 of 1932) and limited liability partnership firms established under Limited Liability Partnership Firms Act, 2008 (6 of 2009); where the annual gross turnover or annual gross receipt in the preceding year or part thereof of any such person mentioned above is— (i) Not more than Rs. 5,00,000; (ii) Above Rs. 5,00,000 but not exceeding Rs.7,50,000; (iii) Above Rs. 7,50,000 but not exceeding Rs.25,00,000; (iv) Above Rs. 25,00,000 but not exceeding Rs. 50,00,000; (v) Above Rs. 50,00,000; Nil, Rs. 300 per annum, Rs. 600 per annum, Rs. 1,200 per annum, Rs. 2,500per annum,