Amendment status not verified — confirm the current text below against the official source.
105 The West Bengal Finance (No. 2) Act, 1991. [West Ben. Act (Section 4.) (c) sub-section (2a) shall be omitted; (d) in sub-section (3), for the words, figure and brackets "the statement referred to in sub-section (2) or return", wherever they occur, the word "return" shall be substituted; (3) in section 8A,— (a) in sub-section (1), for the word "statement", wherever it occurs, the word "return" shall be substituted; (b) in sub-section (2), for the word "statement", the word "return" shall be substituted; (c) the Explanation to sub-section (3) shall be omitted; (d) in sub-section (7),— (i) for the word "statements", the word "returns" shall be substituted; (ii) for the words, figures and brackets ", the date of coming into force of section 5 of the West Bengal Taxation Laws (Second Amendment) Act, 1990.", the words and figures ", the 1st day of October, 1983." shall be substituted; (4) in section 8H,— (a) in sub-section (1),— (i) the words, figure, letter and brackets "or sub-section (2a)" shall be omitted; (ii) the words "statements or" shall be omitted; (b) in sub-section (2), the words "statement or" in the two places where they occur shall be omitted; (c) in sub-section (7), the words "statements and" shall be omitted; (d) after sub-section (7), the following sub-section shall be inserted:— "(7a) Where the tax payable by, or due from, a dealer in respect of a year or part of a year is deferred under sub-section (1) and where a loan liability equal to the amount of tax so deferred is created by such authority as the State Government may, by special or general order, specify, and such loan liability is admitted by such dealer in the prescribed manner for the prescribed eligible period, such tax shall be deemed to have been paid in accordance with the provisions of sub-section (2) of section 8 and sub- section (1) of section 10, as the case may be, in respect of the year or part of a year for which such tax is payable by, or due from, such dealer, and such deferred tax shall become due for payment under sub-section (5), at the expiration of the said eligible period."; 106 The West Bengal Finance (No. 2) Act, 1991. VII of 1991.] (Section 5.) (5) in section 81,— (a) in sub-section (1), the words, figure and brackets ", or statement referred to in sub-section (2)," shall be omitted; (b) in sub-section (2), the words "statements and" shall be omitted; (6) in section 9,— (a) in sub-section (2), in clause (a), the words "or statement" in the two places where they occur shall be omitted; (b) in sub-section (3), in clause (i), the words "or statement" shall be omitted; (7) in section 10, in sub-section (1), in clause (a), the words, figure and brackets "or statements under sub-section (2)," shall be omitted; (8) in section 12B, in sub-section (1), in clause (b), the words, figure and brackets ", or statement furnished under sub-section (2)," shall be omitted; (9) in section 16, in sub-section (1),— (a) in clause (d), the words, figure, letter and brackets "or sub-section (2a)," shall be omitted; (b) in clause (f), the words "or statement" shall be omitted; (10) in section 21, in sub-section (2),— (a) clause (b4) shall be omitted; (b) after clause (bb3), the following clause shall be inserted:— "(bb4) the class of registered dealers, the manner, the part of the period and the date referred to in the proviso to sub-section (2) of section 8;".