Amendment status not verified — confirm the current text below against the official source.
In the Bengal Finance (Sales Tax) Act, 1941,— (1) in section 4B, sub-section (4) shall be omitted; (2) in section 5, in sub-section (1), in clause (cccc), after the second proviso, the following proviso shall be added:— "Provided also that notwithstanding the requirement of furnishing declaration under the first proviso, no tax shall be payable by a dealer under the second proviso on the sales of goods specified thereunder during the period commencing on the 1st day of June, 1987 and ending on the 31st day of March, 1989 or resales of such goods held in stock on the 31st day of March, 1989, where such dealer proves to the satisfaction of the Commissioner that such goods were purchased by him in West Bengal during the aforesaid period."; (3) in section 10,— (a) in sub-section (2), the words "for a year or part thereof' shall be omitted; (b) for sub-section (3), the following sub-section shall be substituted:— "(3) Before any registered or certified dealer furnishes the returns required by sub-section (2), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him under this Act according to such returns, and shall furnish along with each such return a receipt from such Treasury or Bank showing the payment of such amount: Provided that a registered dealer shall, subject to such conditions as may be prescribed, pay in the prescribed manner the tax payable under this Act for any prescribed part of the period for which a return is required to be furnished under this sub- section by such date as may be prescribed after the expiry of the prescribed part of the period as aforesaid."; (c) sub-section (3a) shall be omitted; (d) in sub-section (4),— (i) the words "statement or", wherever they occur, shall be omitted; (ii) the words, figure, letter and brackets "or sub- section (3a), as the case may be," shall be omitted; (e) in sub-section (5), the words "statement or", wherever they occur, shall be omitted; (f) sub-section (6) shall be omitted; 102 The West Bengal Finance (No. 2) Act, 1991. VII of 1991.] (Section 3.) (4) in section 10A,— (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) in sub-section (3), the Explanation shall be omitted; (d) for sub-section (7), the following sub-section shall be substituted:— "(7) Interest under sub-section (1) or sub-section (2) shall be payable in respect of the returns the prescribed dates for furnishing of which under sub- section (2) of section 10 are the dates subsequent to, and interest under sub-section (3) shall be payable in respect of assessment for which the notices under sub-section (3) of section 11 are issued after, the 1st day of October, 1983."; (e) after sub-section (7), the following sub-section shall be inserted:— "(7a) Notwithstanding anything contained in sub-section (1) or sub-section (2), no interest shall be payable by any dealer where he fails to make payment of any amount of tax payable in respect of any period for which the prescribed date falls on any date between the 1st day of June, 1990 and the 20th day of December, 1990, if such dealer makes full payment of such tax within forty-five days from the 20th day of December, 1990."; (5) in section 10F,— (a) in sub-section (1),— (i) the words, figure, letter and brackets "or sub- section (3a)" shall be omitted; (ii) for the words, figures, letter and brackets "statements referred to in sub-section (3) or return referred to in sub-section (3a)", the words, figure and brackets "return referred to in sub-section (2)" shall be substituted; (iii) the words "statement or" in the two places where they occur shall be omitted; (b) in sub-section (2), the words "statement or" in the two places where they occur shall be omitted; 103 The West Bengal Finance (No. 2) Act, 1991. [West Ben. Act (Section 3.) (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 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 (3) of section 10 and sub-section (3) of section 11, 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."; (6) in section 10G,— (a) in sub-section (1), the words, figure and brackets "or statement referred to in sub-section (3)," shall be omitted; (b) in sub-section (2), the words "statements and" shall be omitted; (7) in section 11,— (a), in sub-section (1),— (i) for the words "statement or returns" in the two places where they occur, the word "returns" shall be substituted; (ii) for the words "any period 'a statement or return", the words "any period a return" shall be substituted; (iii) after the second proviso, the following proviso shall be added:— "Provided also that no penalty under this sub- section shall be imposed for default in furnishing return in respect of any period for which the prescribed date falls between the 1st day of June, 1990 and the 20th day of December, 1990."; 104 The West Bengal Finance (No. 2) Act, 1991. VII of 1991.] (Section 4.) (b) in sub-section (3), in clause (a), the words "or statements" shall be omitted; (8) in section 20A, in sub-section (1), in clause (b),— (a) the words "statement or" shall be omitted; (b) the words, figure and brackets "or sub-section (3)" shall be omitted; (9) in section 22, in sub-section (1),— (a) after clause (d), the following clause shall be inserted:— "(dd) fails to pay the full amount of tax payable for any period in accordance with the proviso to sub- section (3) of section 10; or"; (b) in clause (e), the words "statement or" shall be omitted; (c) in clause (ee), the words "statement or" shall be omitted; (10) in section 26, in sub-section (2),— (a) clause (b3) shall be omitted; (b) in clause (h1), for the words "the class or classes of registered dealers, the manner and the part of the period", the words "the conditions, the manner, the part of the period and the date" shall be substituted.