In exercise of the powers conferred by sub-section (2) of section 1 of the West Bengal Taxation Laws (Amendment) Act, 2022 (West Ben. Act XXIV of 2022) (hereinafter referred to as the said Act), the Governor is pleased hereby-

(a) to notify that section 1 of the said Act has come into force with immediate effect upon notification of the said Act;

(b) to appoint the 1st day of September, 2023, as the date on which sub-section (2), sub-section (3) and sub-section (4) of section 2 of the said Act shall come into force;

(c) to appoint the 1st day of September, 2023, as the date on which section 3 of the said Act shall come into force;

(d) to appoint the 1st day of October, 2022, as the date on which sub-sections (1) to (13), sub-section (15) and sub-section (16) of section 4 of the said Act shall be deemed to have come into force.

By order of the Governor,

MALAY GHOSH, IAS

OSD & Ex-officio Secretary

to the Government of West Bengal