Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Value Added Tax Act, 2003,— in section 2, in clause (55), for the words, figures and brackets "defined in clause (39) of the Act", the words, figures and brackets "defined in clause (39) of this section" shall be substituted; Section 8A shall be omitted; Section 8B shall be omitted; Section 8C-shall be omitted; Section 8D shall be omitted; in section 40,— (a) to sub-section (2A), the following proviso shall be inserted:— "Provided that the Commissioner may, if satisfied on the reasons adduced by the person who makes the deduction or a contractee or otherwise, extend, by an order in writing, the time for furnishing the scroll."; Amendment of West Ben, Act XLIX of 1994. Amendment of West Ben. Act XXXVII of 2003. "Quantification of admitted amount of tax, interest or penalty from a dealer. 4 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 28, 2016 [PART HI The West Bengal Finance Act, 2016. (Section 5.) (b) to sub-section (3B), the following proviso shall be added:— "Provided that the State Government may reduce or waive the amount of interest payable by the person who makes the deduction or a contractee (being an officer of Government), if he is satisfied that— (a) the default in the payment of the amount on which interest is payable, has been due to the circumstances beyond the control of such an employer; and (b) the payment of such interest would cause genuine hardship to such a person or contractee."; (7) in section 84, in sub-section (2), in the first proviso,— (a) in the Table,— (i) in serial No. 1,— (A) in the second column, for the word "year", the words "calendar year" shall be substituted; (B) for the entry in the third column, the following column shall be substituted:— "31st day of March of the calendar year immediately following the calendar year in which the appeal was filed."; (ii) in serial No. 2,— (A) in the second column, for the word "year", the words "financial year" shall be substituted; (B) for the entry in the third column, the following column shall be substitued:— "30th day of September of the financial year immediately following the financial year in which the appeal was filed."; (b) Explanation shall be omitted. By order of the Governor, MADHUMATI MITRA, Secy. to the Govt. of West Bengal, Law Department. Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd. (Government of West Bengal Enterprise), Kolkata 700 056.