The West Bengal State Tax On Consumption Or Use Of Goods Act, 2001
west-bengal · 2001
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 State Tax on Consumption or Use of Goods Act, 2001
- S. 2Section 2 defines key terms used in the West Bengal State Tax on Consumption or Use of Goods Act, 2001.
- S. 3Section 3 appoints a prescribed authority and other officers to enforce the state tax act, deeming them public servants and immune from legal action for good faith actions.
- S. 4Section 4 imposes a tax on goods brought into West Bengal from outside for consumption or use, with rates up to 15% set by the State Government.
- S. 5Section 5 exempts goods already taxed in another local area from additional tax upon entry into a new local area within the state.
- S. 6Section 6 mandates tax payment within 30 days for goods entering a local area for consumption or use.
- S. 7No tax shall he payable under section 6
- S. 8Section exempts certain classes of persons or goods from tax under section 6, as prescribed.
- S. 9For ensuring that there is no evasion by any person of tax payable under this Act, the prescribed authority
- S. 10Where a person
- S. 11Subject to such rules as may he prescrihed
- S. 12Section 12 allows the prescribed authority to determine and order tax payment for goods if tax is unpaid or undervalued.
- S. 13Where any person, without any reasonable cause
- S. 14Section 14 authorizes authorities to search, seize, and sell goods if tax evasion or illegal entry is suspected.
- S. 15Section 15 allows tax or penalty due under the Act to be recovered as land revenue or by a Tax Recovery Officer.
- S. 16Section 16 allows aggrieved persons to appeal certain orders within 30 days, with a three-month final decision period.
- S. 17Section 17 allows the authority to stay tax or penalty recovery on application, under deemed fit terms.
- S. 18Section 18 allows the prescribed authority to revise certain orders after providing a hearing, but not after one year.
- S. 19Section 19 allows the State Government to update or remove goods from the tax schedule with at least fourteen days' notice.
- S. 20The section allows the State Government to create rules for implementing the Act.
- S. 21(1) If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may
- S. 22Vanaspati
- S. 23Washing machine
- S. 1994Section allows refund of security if goods sold or used in works contract within six months and tax paid.