In exercise of the power conferred by section 104 of the West Bengal Sales Tax Act, 1994 (West Ben. Act XLIX of 1994), the Governor is pleased hereby to make the following amendments in the West Bengal Sales Tax Rules, 1995, as subsequently amended (hereinafter referred to as the said rules):-

Amendments

In the said rules,_

(1) in CHAPTER III, -

(a) in rule 5, in sub-rule (3), after the proviso, add the following proviso:-

"Provided further that where the business of a dealer is a company incorporated under the Companies Act, 1956 (1 of 1956), his application in Form I shall be accompanied by a Form B affixing one copy of passport size photograph of each of the directors, or the principal officer, of the company, as the case may be, and –

(a) where the application for registration has not yet been disposed of the Form B shall be furnished within such time as may be allowed by the appropriate registering authority; and

(b) where the dealer has been registered on a date prior to the date of coming into force of this proviso, the Form B shall be furnished on or before the 31^st day of December, 2003".

(b) after rule 16, inert the following rule:-

"16A. Information to be furnished with respect to discontinuation of a warehouse or opening of a new warehouse:

If any dealer registered under the Act discontinues a warehouse, or opens a new warehouse, he shall make an application in this behalf together with a copy of the certificate of registration within fifteen days from the date of discontinuation of a warehouse or opening of a new warehouse, to the appropriate assessing authority, and if such authority is satisfied that such application is in order the appropriate assessing authority shall amend the certificate of registration.";

(2) in CHAPTER XI, in PART 1, after rule 101, insert the following rule:-

"101A. Declaration to be furnished by the dealer for the purpose of sub-section (4) of section 39.

(1) A registered dealer, who has been enjoying, or has been entitled to enjoy, the benefit of exemption from payment of tax under section 39 and who has not ceased to enjoy such benefit on the expiry of the period of five years or seven years, referred to in clause (a) or clause (b), as the case may be, of sub-section (4) of that section before the 1^st day of April, 2003, shall furnish a declaration in duplicate in the form appended to this rule, within thirty days from the date of which the tax becomes payable by such dealer for any return period commencing on or after the 1^st day of April, 2003, to the appropriate assessing authority.

(2) Every registered dealer referred to in sub-rule (1) shall, on or before the 30^th day of June, 2003, inform the appropriate assessing authority, in writing, the gross value of fixed assets as it stood on the 1^st day of April, 2003, and furnish copies of documents, duly certified by the dealer, in support of such gross value of fixed assets:

Provided that where the gross value of fixed assets exceeds rupees ten lakhs, the dealer shall furnish a certificate from a person enrolled as a member of the Institute of Chartered Accountants of India or the Institute of Cost and Works Accountants of India, certifying the gross value of fixed assets as it stood on the 1^st day of April, 2003, apart from information referred to in this sub-rule.

(3) The appropriate assessing authority shall, ordinarily within sixty days from the receipt of-

(a) the information referred to in sub-rule (2), or

(b) the declaration referred to in sub-rule (1), where it appears from such declaration that the gross value of fixed assets has changed since the last determination of such gross value was made by the appropriate assessing authority,

determine or re-determine the gross value of fixed assets and make appropriate endorsement on the body of the certificate of eligibility in Form 18 issued to the dealer.

DECLARATION

[See rule 101A]

Declaration for the return period ended on . . . . . . . . . . . . . . . . . . . . . . . . . (name of the dealer) carrying on business under the trade name of . . . . . . . . . . . . . . . . . . . at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . holding certificate of registration No. . . . . . . . . . . and certificate of eligibility of . . . . . . . . . . . . . . . . . . . . . . . . . . under the West Bengal Sales Tax Act, 1994.

PART I

1. Location of the newly set up small scale industrial unit:

2. Date of the first sale of the goods manufactured in the newly set up small scale industrial unit:

3.(a) Gross value of fixed assets as previously determined by the appropriate assessing authority:

(b) increase/decrease in gross value of fixed assets during this return period:

(c) gross value of fixed assets as it stands at the end of this return period:

4. Two hundred per centum of the gross value of fixed assets:

5. Amount of benefit of exemption from payment of tax enjoyed under section 39 upto the previous return period:

6. Amount of benefit of exemption from payment of tax enjoyed under section 39 during this return period:

PART II

Computation of the benefit of exemption enjoyed during this return period for the purpose of sub-section (4) of section 39.

1. Total claim under section 17(3)(a)(xi), read with rule 55:

2. Break up of the claim shown in item I of this Part :

The above statement is true to the best of my knowledge and belief.

(3) in CHAPTER XV,-

(A) in PART I, -

(i) in rule 214B, in the declaration appended to that rule, after item (6) and entry relating thereto, insert the following item and entry relating thereto:-

"(6A) Value and/or rate";

(ii) in rule 215, in sub-rule (4), insert the following proviso:-

"Provided also that the appropriate assessing authority may, while issuing the way bill in Form 42 or in Form 48, and after giving the dealer a reasonable opportunity of being heard, for sufficient reasons to be recorded in writing, specify the goods and the maximum value of such goods which may be transported on the strength of such way bill";

(b) in PART III, after rule 227B, insert the following rule:-

"227C. Procedure for imposition of penalty for contravention of provisions of section 94A.

(1) Where Commissioner, or the Special Commissioner, or the Additional Commissioner, as the case may be, finds that a person has contravened the provisions of section 94A and a penalty is required to be imposed in accordance with the provisions of section 94B, such authority shall serve a notice in Form 66 upon such person directing him to appear in person or through his agent on the date and at the time and place specified in such notice and to show cause as to why a penalty under sub-section (1) of section 94B shall not be imposed on him.

(2) The authority referred to in sub-rule (1) shall fix a date for hearing ordinarily not before fifteen days from the date of issue of the notice referred to in sub-rule (1).

(3) The person on whom a notice has been served under sub-rule (1) may prefer objection to the imposition of penalty and adduce evidence in support of such objection.

(4) The authority referred to in sub-rule (1) may, after considering the objection and the evidence produced in this behalf impose upon such person a penalty, by passing an order in writing in accordance with the provisions of section 94B.

(5) When a penalty is imposed under sub-rule (4), the authority referred to in that sub-rule shall serve upon the person, alongwith copy of the relevant order, a notice in Form 67 directing him to pay the amount of penalty imposed within the date specified in such notice and shall fix a date, by which the receipted challan in proof of such payment shall be produced before him";

(4) in CHAPTER XVIII, after rule 273, insert the following rule:-

"273A. Manner of issuance of permit for exhibition-cum-sale.

(1) Where a person requires a permit under section 94A for the purpose of organising an exhibition-cum-sale of goods he shall make an application in Form 64, in triplicate, containing the relevant information, duly verified and signed to such authority as the Commissioner may authorise.

(2) If the authority referred to in sub-rule (1) is satisfied that the application made to him is in order and the information furnished therein is correct, such authority shall, within seven days from the date of receipt of such application, issue a permit in Form 65 to the applicant and send the permit to him ordinarily by post or through courier service.

(3) A copy of the permit issued under sub-rule (2) shall be retained by the issuing authority and another copy shall be sent to the appropriate assessing authority.

(4) Where the authority referred to in sub-rule (2) is satisfied that the application is not in order or that the information furnished therein is incorrect, it shall, after giving the applicant an opportunity of being heard and for sufficient reasons to be recorded in writing, reject the application within seven days from the receipt of such application";

(5) after Form 63, insert the following forms:-

'THE WEST BENGAL SALES TAX RULES, 1995

FORM 64

Application for permit under section 94A of the West Bengal Sales Tax Act, 1994.

[See rule 273A(1)]

To

. . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . .

I, . . . . . . . . . . . . . . . . . . son / daughter of . . . . . . . . . . . . . . . . , residing at . . . . . . . . . . . . . . . . . . . . . . . . . on my own behalf/on behalf of the firm/Hindu undivided family / Company / Society / association of persons namely . . . . . . . . . . . . . . . . . (hereinafter referred to as the organiser), do hereby apply for issue of a permit under section 94A of the West Bengal Sales Tax Act, 1994, to organise an exhibition-cum-sale of goods at . . . . . . . . . . . . . . . . . . . (place of the exhibition-cum-sale) from . . . . . . . . . . . . . . . . . . . (date) to . . . . . . . . . . . . . . . . . . . . . . . (date).

I, on behalf of the organiser, do submit herewith a statement showing names and addresses of the individuals, firms, Companies, Societies and other association of persons who are expected to participate in the exhibition-cum-sale and the nature of goods to be exhibited and sold by the participants.

I, on behalf of the organiser, undertake to inform you about any change of place / duration of the said exhibition-cum-sale of goods.

'THE WEST BENGAL SALES TAX RULES, 1995

FORM 65

Permit under section 94A of the West Bengal Sales Tax Act, 1994.

[See rule 273A(2)]

Permit No.

Date :

To

. . . . . . . . . . . . . . . . . . . . . (name of the organiser)

. . . . . . . . . . . . . . . . . . . . . . (address)

With reference to your application in Form 64, dated . . . . . . . . . ., made under section 94A of the West Bengal Sales Tax Act, 1994, you are hereby granted this permit to organise the exhibition-cum-sale of goods at . . . . . . . . . . . . (place of exhibition-cum-sale) from . . . . . . . . . . . . (date) to . . . . . . . . . . . . . . . . (date).

In the event of any change of place of the exhibition-sum-sale of goods or of duration of such exhibition-cum-sale or any change in nature of goods to be sold in such exhibition-cum-sale, you are required to forthwith inform the undersigned.

'THE WEST BENGAL SALES TAX RULES, 1995

FORM 66

Notice for showing cause against imposition of penalty under Section 94B of the West Bengal Sales Tax Act, 1994.

[See rule 227C(1)]

To

. . . . . . . . . . . . . . . . . . . . . . (name of the organiser)

. . . . . . . . . . . . . . . . . . . . . . (address)

Whereas it appears that you have organised an exhibition-cum-sale of goods at . . . . . . . . . . . . . . . . . . . . . (address of the place where the exhibition-cum-sale has been organised) during the period from . . . . . . . . . . . (date) to . . . . . . . . . . . . . . . . . without obtaining a permit under section 94A of the West Bengal Sales Tax Act, 1994;

And Whereas you appear to have contravened the provisions of section 94A of the West Bengal Sales Tax Act, 1994;

And whereas it appears necessary to impose on you a penalty under section 94B of the West Bengal Sales Tax Act, 1994;

You are hereby directed to attend in person or by an agent at . . . . . . . . . . . . . (place) on . . . . . . . . . . . . . . . . . . . (date) at. . . . . . . . . . . . . . . . . . .(time) and to show cause as to why a penalty not exceeding fifty thousand shall not be imposed upon you under section 94B:

In the event of your failure to comply with this notice, the penalty as indicated above shall be imposed without further reference to you.

'THE WEST BENGAL SALES TAX RULES, 1995

FORM 67

Notice of demand of penalty under section 94B of the West Bengal Sales Tax Act, 1994.

[See rule 227C(5)]

To

. . . . . . . . . . . . . . . . . . . . . . . . . (name of the organiser)

. . . . . . . . . . . . . . . . . . . . . . . . . (address)

In continuation of the notice in Form 66 issued to you on the . . . . . day of . . . . . you are hereby informed that a penalty under section 94B of the West Bengal Sales Tax Act, 1994, for Rs. . . . . . . . .(in figure) (Rupees. . . . . . . . . . . . . . . . . . . .) (in words) has been imposed upon you:

You are hereby directed to pay the sum of Rs. . . . . . . . . (in figure) (Rupees. . . . . . . . . . . . . . . . ) (in words) in the Reserve Bank of India / Government Treasury at . . . . . . . . . . . . . . . . . on or before . . . . . . . . . . . . . (date) and to produce the receipted challan in proof of the payment of the aforesaid amount of penalty imposed upon you on or before . . . . . . . . . . .

In the event of your failure to comply with this notice, the said sum of Rs. . . . (in figures) (Rupees. . . . . . . . . . . . . . . . . )(in words) will be recoverable from you as an arrear of land revenue in accordance with the provisions of section 52.

2. In this notification,-

(a) clause (2), sub-clause (b) of clause (3), clause (4), and clause (5), shall be deemed to have come into force on the 1^st day of April, 2003; and

(b) clause (1), and sub-clause (a) of clause (3), shall come into force on the 1^st day of June, 2003.