The West Bengal Tax On Entry Of Goods Into Local Areas Act, 2012
west-bengal · 2012
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 Tax on Entry of Goods into Local Areas Act, 2012
- S. 2(1) In this Act, unless the context otherwise requires
- S. 3Section 3 applies most provisions of the West Bengal Value Added Tax Act, 2003 to the West Bengal Tax On Entry of Goods Into Local Areas Act, 2012.
- S. 4The section establishes a tax on goods entering local areas in West Bengal, with rates set by the State Government.
- S. 5Section allows the State Government to amend or alter schedules of the Act with at least 14 days' notice.
- S. 6Section 6 allows the State Government to exempt or modify tax on goods for public interest.
- S. 7Section 7 mandates dealers to register under the West Bengal Tax on Entry of Goods Act for tax liability.
- S. 8Section mandates declaration and production of specified goods entry details by dealers or importers for consumption within local areas.
- S. 9Section 9 mandates registered dealers to submit returns and pay taxes, and allows the Commissioner to demand security for tax evasion.
- S. 10Section 10 requires unregistered dealers or importers to self-assess and pay security for tax on goods entering West Bengal, with provisions for refunds or additional payments if discrepancies arise.
- S. 11Section 11 mandates Commissioner to assess tax and impose penalties for incorrect or incomplete returns, refund claims, or other assessment needs.
- S. 12Section 12 limits the time for making assessments for registered and unregistered dealers after two and six years respectively.
- S. 13Section 13 penalizes failure to declare goods entry into a local area, allowing seizure and double tax penalty for evasion.
- S. 14(1) Any person, who— (a) fails to pay
- S. 15(1) There shall be established for the purposes of this Act
- S. 16Section 16 allocates proceeds from the levy to the Consolidated Fund of West Bengal for specified purposes.
- S. 17Section 17 allows the State Government to credit funds to the Fund via grants or loans.
- S. 18Section 18 allocates proceeds from the tax to develop infrastructure and support trade, commerce, and industry in West Bengal.
- S. 19The State Government shall maintain proper accounts and other records in such forms, and in such manner, as may be pres
- S. 20Section 20 empowers the State Government to manage and invest the Fund for trade, commerce, and industry development.
- S. 21Section protects state government employees from legal action for actions done in good faith under the Act.
- S. 22(1) The State Government may
- S. 23If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may
- S. 24( I) The West Bengal State Tax on Consumption or Use of Goods Act, 2001, is hereby repealed
- S. 1994or the West Bengal Value Added Tax Act, 2001 or under this Act, as the case may be
- S. 200301 West Bengal Sales Tax Act, 1994