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, in rule 5,-

(a) omit sub-rule (2);

(b) in sub-rule (3),-

(i) for the words and letter "a Form B affixing one copy of passport size photograph of the proprietor", substitute the words and letter "a Form A affixing one copy of passport size photograph of the proprietor";

(ii) for the words and letter "the said Form B", substitute the words and letter "the said Form A";

(iii) for the first proviso, substitute the following proviso :-

"Provided that where any application for registration has not been disposed of at the time of coming into force of this proviso, the Form A may be furnished within such time as may furnished within such time as may be allowed by the appropriate registering authority :";

(2) in CHAPTER V,-

(a) in rule 40, after clause (a), insert the following clause :-

"(aa) goods specified in Schedule VIII, or";

(b) in rule 62, in sub-rule (1) add the following proviso at the end :-

"Provided that no claim for deduction shall be allowed in respect of any resale of foreign liquor purchased by the dealer in West Bengal before the 1st day of September, 2004, unless it is shown to the satisfaction of the Commissioner that due tax been paid on any prior sale of such foreign liquor in West Bengal.";

(3) in CHAPTER IX,-

(a) after rule 76E, insert the following rule :-

76F. Certificate and other evidence for concessional rate of tax on sales to the Calcutta Tramways Company (1978).

Where a dealer makes sales of goods, other than goods specified in Part B of Schedule IV, to the Calcutta Tramways Company (1978) and where he intends to claim the benefit of paying tax at concessional rate of tax under clause (fb) of sub-section (2) of section 17, he shall, on demand by the appropriate assessing authority, furnish relevant case memo or bill or invoice evidencing such sale and a certificate in the Form appended to this rule, duly filled in the signed by an officer of the Calcutta Tramways Company (1978), as may be authorised for the purpose.

FORM OF CERTIFICATE

[See rule 76F of the West Bengal Sales Tax Rules, 1995]

To

..................................................... (Selling dealer)

......................................................(Address)

......................................................(Certificate of Registration No.)

Certified that the goods have been purchased from you by us as specified in cash memo / bill / invoice stated below :-

(b) after rule 76F, insert the following rule :-

76G. Certificate and other evidence for lower rate of tax on sale of foreign liquor to the Canteen Stores Department or to the Regimental or Unit run canteen in West Bengal.

Where a dealer makes sales of foreign liquor as specified in Schedule VIII to the Canteen Stores Department of the Government of India or the Regimental or Unit-run canteen attached to the military units in West Bengal and where he intends to claim the benefit of paying tax at concessional rate under clause (fc) of sub-section (2) of section 17, he shall, on demand by the appropriate assessing authority, furnish relevant cash memo or bill or invoice evidencing such sale and a certificate in the Form appended to this rule, duly filled in and signed by an officer not below the rank of Commanding Officer.

FORM OF CERTIFICATE

[See rule 76G of the West Bengal Sales Tax Rules, 1995]

To

..................................................... (Selling dealer)

......................................................(Address)

......................................................(Certificate of Registration No.)

Certified that the goods purchased from you as specified in cash memo / bill / invoice stated below are for the purpose of resale by us to the members of the Defence Force of India.

(4) in CHAPTER XII, in PART II, in rule 162, in sub-rule (1),-

(a) after clause (f), insert the following clause :-

(g). who opts to pay, in lieu of the tax payable by him under clause (g) of sub-section (1) of section 17 on sale of any goods specified in Schedule VIII, tax at such rate as may be specified in Schedule VIII, tax at such rate as may be specified under section 22D, shall furnish along with the return an Annexure MRP indicating therein the computation of tax payable under section 22D,

(b) after clause (g), insert the following clause :-

(h). who is liable to pay tax under section 18B, shall furnish along with the return an Annexure TT indicating therein the computation of tax payable under that section,";

(c) for the words, letter and brackets "or clause (f)", substitute the words, letters and brackets, "clause (f) or clause (g)";

(d) for the words, letter and brackets "or clause (g)", substitute the words, letters and brackets, "clause (g) or clause (h)";

(5) in CHAPTER XVII in PART I,-

(a) in rule 241,-

(i) in sub-rule (1), omit clause (aa);

(ii) for sub-rule (3), substitute the following sub-rule :-

"(3) Where the appellant pays the amount of tax, penalty or interest, as the case may be, that he admits to be due from him, and produces before the appellate authority on the date specified in the notice on such other date as may be allowed by appellate authority, the receipted copy of challan showing payment of such amount of tax, penalty or interest, such appellate authority shall, after allowing the appellant to amend the memorandum of appeal in this behalf, entertain the appeal for hearing on its merits.";

(b) in rule 243, in the proviso to sub-rule (1), for the word, figures and brackets "clause (12)", substitute the words, letter, figures and brackets "sub-clause (a) of clause (12)";

(6) in Form 25,-

(a) after SECTION F, insert the following section :-

"SECTION FA

[Tax payable under section 22d]

Vide Annexure MRP

Tax payable under section 22D : Rs.........................";

(b) after SECTION FA, insert the following section :-

"SECTION FB

[Turnover tax payable under section 18B]

Vide Annexure TT

Turnover tax payable under section 18B : Rs. ...............................";

(c) in SECTION H,-

(i) after serial No. 6 and the entries relating thereto, insert the following serial No. and the entries relating thereto :-

(ii) after serial No.6A and the entries relating thereto, insert the following serial No. and the entries relating thereto :-

(iii) in the entries relating to serial No.10, for the words, figures and letter "and under section 22B", substitute the words, figures and letters, "Section 22B and section 22C";

(d) after ANNEXURE T, insert the following annexure :-

THE WEST BENGAL SALES TAX RULES, 1995

ANNEXURE MRP

Annexure to the return in Form 25 for the *year / quarter / month ending in the .............................. day of ........................

[See rule 162 (1)(g)]

Name of the dealer ......................... carrying on business under the trade name of ............................ No.of dealer's certificate of registration under the West Bengal Sales Tax Act, 1994....................

ANNEXURE TT

Annexure to the return on Form 25 for the *year / quarter / month ending on the ................................ day of .........................

[See rule 162 (1)(h)]

Name of the dealer ....................................... carrying on business under the trade name of ................................. No.of dealer's certificate of registration under the West Bengal Sales Tax Act, 1994...................................... .

2. In this notification,-

(a) clause (1) shall be deemed to have come into force with effect from the 1st day of April, 2002:

(b) sub-clause (a) of clause (3) shall be deemed to have come into force with effect from the 1st day of November, 2003 :

(c) sub-clause (b) and sub-clause (d) of clause (4), sub-clause (b), item (ii) of sub-clause (c) and sub-clause (e) of clause (6) shall be deemed to have come into force with effect from the 1st day of October, 2004;

(d) clause (5) shall be deemed to have come into force with effect from the 1st day of April, 2004 ; and

(e) the remaining provisions shall be deemed to have come into force with effect from the 1st day of September, 2004.