The West Bengal Finance Act, 2015
west-bengal · 2015
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, 2015
- S. 2Section 2 extends the time for disposal of revision applications and amends various sections to update specified amounts and periods.
- S. 3In the Bengal Amusements Tax Act, 1922, in section 3, in sub-section (3), in Table,— (1) Short title and commencemen
- S. 4Modifies the Bengal Electricity Duty Act to specify duty terms based on approved state schemes for industrial units.
- S. 5Amends West Bengal State Tax Act to allow employers to correct returns monthly and insert a new provision for revised returns.
- S. 6Section 6 amends the West Bengal Sales Tax Act to allow tax rates based on weight, volume, or unit, and sets a six-month appeal deadline for tax dispute settlements.
- S. 6C(1) Any person who has liability to pay tax under payment certificate
- S. 7Section 7 amends the West Bengal Sales Tax (Settlement of Dispute) Act, 1999, to update dates and redefine "relevant Act" for tax purposes.
- S. 8Section 8 amends the West Bengal Value Added Tax Act, 2003, by increasing certain monetary thresholds and adding new tax rate provisions.
- S. 9Section 9 retroactively validates amendments made to the principal Act from March 2, 2015, overriding any contrary court orders.
- S. 34BThe interest payable for any period by payable
- S. 1922Ben
- S. 1935West Ben
- S. 200374 of 1956