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.

5. Amendment of West Ben. Act XXXVII of 2003.

In the West Bengal Value Added Tax Act, 2003,-

(1) in section 2, in clause (18), in sub-clause (a), for the words, figure, letter and brackets "or sub-section (3B)", the words, figures, letter and brackets "sub-section (3B), or sub-section (6)" shall be substituted;

(2) in section 16, in sub-section (6),"

(a) for the words "manufactured by him", the words "manufactured by him in West Bengal" shall be substituted;

(b) in clause (b), for the words "on or after the date", the words "in the preceding year commencing on or after the date" shall be substituted;

(3) in section 112, 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 F, in rule 64, for the words "twelve per centum., the words "twelve per centum per annum" shall be deemed to have been substituted with effect from the 21st day of October, 2009.

By order of the Governor,

AMITABHACHATTERJEE,

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

Law Department.