The West Bengal Finance Act, 2017
west-bengal · 2017
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, 2017
- S. 2(1) In the Indian Stamp Act, 1899, in its application to West Bengal (hereinafter 2 of 1899
- S. 3In the West Bengal Taxation Tribunal Act, 1987, in the Schedule, after the last West Ben
- S. 4The West Bengal Finance Act, 2017 extends the time for filing appeals in the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 from seven to fifteen working days.
- S. 4CBiomass briquettes
- S. 5Section amends the West Bengal Tax on Entry of Goods into Local Areas Act, 2012, adjusting import turnover deductions and infrastructure maintenance clauses.
- S. 6Section 6 validates all taxes, assessments, and penalties levied under the West Bengal Tax on Entry of Goods Act before the amendment, deeming them valid as if done under the amended law.
- S. 7Section 7 amends the West Bengal Value Added Tax Act, 2003, by raising certain monetary thresholds and modifying tax rates and provisions.