The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:

West Bengal Act XVI of 2010

EXTRACT OF THE WEST BENGAL TAXATION LAWS (AMENDMENT) ACT, 2010.

[Passed by the West Bengal Legislature.]

[Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 4th August, 2010.]

An Act to amend the Bengal Amusements Tax Act, 1922, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994 and the West Bengal Value Added Tax Act, 2003.

WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Sales Tax Act, 1994 and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing;

It is hereby enacted in the Sixty-first Year of the Republic of India, by the Legislature of West Bengal, as follows:.

1. Short Title and Commencement

(1) This Act may be called the West Bengal Taxation Laws (Amendment)

(2) Save as otherwise provided, it shall come into force on such date, or shall be deemed to have come into force on such date, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.

4. Amendment of West Ben. Act XLIX of 1994.

In the West Bengal Sales Tax Act, 1994,-

(1) in section 52, in sub-section (4), for the words and figures "or section 56", the words, figures and letter ", section 56 or section 56A" shall be substituted;

(2) in section 56A, in sub-section (3), for the words and letter "in such form and in such manner as may be prescribed in the rules in Schedule X", the words "in such form, and in such manner, as may be prescribed" shall be substituted;

(3) in section 103, in sub-section (2), for the words "court-fee stamp to be affixed to", the words "court-fee stamp to be affixed, or a receipt showing payment in such manner as may be prescribed, to be annexed, to" shall be substituted;

(4) In SCHEDULE X,.

(a) in the heading,-

(i) after the words "RULES REGULATING THE PROCEDURE FOR RECOVERY OF TAX, PENALTY AND INTEREST", the words "AND SETTLEMENT OF THE TOTAL AMOUNT RECOVERABLE" shall be inserted;

(ii) for the words, figures and brackets "(See section 52.)", the words, figures, letter and brackets "(See section 52 and section 56A.)" shall be substituted;

(b) in PART SIX,.

(i) after rule 91, the following rule shall be inserted:-

91A. Settlement of amount specified in certificate and amount of interest and charges, recoverable from certificate

(1) A certificate-debtor shall make an application for settlement of total a mount recoverable in respect of a certificate for which a notice under sub-section (5) of section 52 has been issued by Tax Recovery Officer on or before the 31st day of March, 2004.

(2) The application shall contain the name, trade name, certificate of registration No., certificate case No., total amount recoverable, amount payable and paid for settlement, etc.

(3) Every applicant shall, before making the application for settlement, pay the amount calculated at the rate specified in sub-section (5) of section 56A, as may be applicable.

(4) The appropriate Tax Recovery Officer shall issue a certificate of settlement to the applicant on being satisfied that there is no discrepancy in the application made under subsection (3) of section 56A and the amount has been paid in full as per provisions of sub-section (5) of section 56A.

(5) Where upon verification in accordance with the provisions of sub-section (6) of section 56A, the appropriate Tax Recovery Officer finds any discrepancy in the application or finds payments made by the applicant in short of amount payable for settlement, he shall issue a notice to the applicant in the prescribed form within one month following the month in which the application was received, asking him to rectify the discrepancy or to make the payment of the amount which was paid in short within thirty days from the date of service of the notice upon him and he shall issue a certificate of settlement to the applicant on satisfactory compliance by the applicant of the notice as per the provisions of clause (a) of sub-section (6) of section 56A or reject the application where the applicant does not comply with the requirement of the said notice, as the case may be.

(6) Where it appears to the appropriate Tax Recovery Officer that the benefit of settlement has been obtained by suppressing any material information or particulars or by furnishing any incorrect or false information or particulars, may, for reasons to be recorded in writing and after giving the applicant a reasonable opportunity of being heard, revoke the certificate of settlement.

(7) The appropriate Tax Recovery Officer shall inform to the appropriate assessing authority, the appellate authority or the revisional authority in respect of acceptance of application for settlement, or issuance of certificate of settlement, or rejection of application for settlement or revocation of certificate of settlement.";

(ii) in rule 92, for the words "warrant or certificate to be issued under these rules", the words "warrant, certificate or certificate of settlement" shall be substituted.

By order of the Governor,

AMITABHACHATTERJEE,

Jt. Secy. to the Govt. of West Bengal,

Law Department.