Amendment status not verified — confirm the current text below against the official source.
Explanation.— For the purpose of this section “supplier” means a taxable person as defined under the West Bengal Goods and Services Tax Act, 2017, or a West Bent ; dealer as defined under the West Bengal Sales Tax Act, 1994 or the West Bengal West Ben. Act Value Added Tax Act, 2003 or the Central Sales Tax Act, 1956, whether or not liable XLIX of 190" to pay tax under the aforesaid Acts, and who is liable to pay tax under section 3 of a Se 2003. Amendment of West Ben. Act XXI of 2002. Amendment of West Ben. Act XXVIII of 2017. the Act.” (2) in sub-section (3) of section 6, for the words “a penalty not exceeding rupees ten for each English calendar month of delay”, the words, figure and brackets “a penalty not exceeding the amount of late fees payable under sub-section (2) that would have been payable had the return been filed on the date of imposition of penalty under this sub-section” shall be substituted. (3) in sub-section (2) of section 6C, for the words “before renewal of any license”, the words “before renewal of any license or any certificate or any permit or any document of like nature” shall be substituted. (4) in section 18, after the proviso, the following proviso shall be inserted:— “Provided further that no refund shall be paid to a person, if such excess amount is up to five hundred rupees.”. 3, In clause (b) of sub-section (1) of section 4 of the West Bengal Transport Infrastructure Development Fund Act, 2002,— (a) in sub-clause (x), for the words “Essar Oil Limited”, the words “Nayara Energy Limited” shall be substituted; (b) after the proviso, the following proviso shall be added:— “Provided further that the State Government may, by notification in the Official Gazette, amend the list of persons specified in clause (b) of sub-section (1).”.