Amendment status not verified — confirm the current text below against the official source.
Any other kind of motor Tenper centum of the turnover of spirit. sales. (3) Notwithstanding anything contained in sub-section (1), any stock of motor spirit held, at the commencement of this Act, by any retail dealer licensed under the Bengal Motor Spirit Sales Taxation Act,1941, in respect of which no tax has been paid under that Act, shall be charged to tax under this Act on sales thereof at the same rates as specified in sub-section (2), as if such retail dealer is a dealer under this Act and all the provisions of this Act, including provisions relating to submission of returns, assessment, penalties and recovery of taxes, shall apply accordingly in respect of such sales.