In exercise of the power conferred by section 114 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVIII of 2003), the Governor is pleased hereby to make the following amendments in the West Bengal Value Added Tax Rules, 2005, as subsequently amended (here in after referred to as the said rules):-

Amendments

In the said rules

(1) in CHAPTER III, in rule 6B, in sub-rule (1)

(a) in the first proviso, for the words "to such a dealer", substitute the words "to such a dealer:"; (b) after the first proviso, insert the following proviso

"Provided further that if a dealer does not furnish the security demanded in terms of rule 195A or rule 195B, as the case may be, his application for registration shall be rejected."

(2) in CHAPTER VI, in PART I

(a) for rule 26F, substitute the following rule

"26F. Deduction from turnover of sales for goods sold to certain diplomatic missions etc. for their official or personal use.

(1) Where a dealer makes sales of any taxable goods to any diplomatic mission or to any office of such diplomatic mission or to any diplomat or person of such diplomatic mission, other than those of Russia and of the countries mentioned under column (2) of the Table appended to sub-rule (2), such dealer may, for the purpose of determination of his turnover of sales on which tax is payable, deduct under clause (c ) of sub-section (1) of section 16 from his turnover of sales, that part of his turnover of sales which represents such sales of taxable goods to the diplomatic mission or to any office of such mission or to any diplomat or person attached to such mission, and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice , cash memo or bill along with a certificate in the form appended to this sub-rule, duly filled in and signed by a person authorized in this behalf by the diplomatic mission concerned:-

FORM OF CERTIFICATE

(See rule 26F (1) of the West Bengal Value Added Tax Rules, 2005)

To

........................................................ (Name of selling dealer)

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

...................................................... (Registration Certificate No. under the West Bengal Value Added Tax Act, 2003)

Certified that the taxable goods purchased from you as specified in cash memo /invoice /bill/tax invoice stated below are for use by ................................................................................................. (Name of the diplomatic mission or office thereof or of the diplomat or person of such mission along with designation, if any)

Date . .............

Signature of the duly authorized person with office seal

Name ..............................................................................................................................

(in BLOCK letters)

Address of duly authorized person ..................................................................................

(in BLOCK letters)

Provided that no such deduction shall be admissible for the sale of foods, drinks and beverages from a hotel or restaurant where such sale is made to the diplomatic mission of the Peoples' Republic of Bangladesh or its office or any diplomat or person attached to such mission:-

Provided further that no such deduction shall be admissible on sale of any fuel or of any goods manufactured in India for personal use of any diplomat or person of the diplomatic mission of the Peoples' Republic of Bangladesh:

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of the People's Republic of China, such deduction shall be admissible only where sales are made to its Consulate General at Kolkata or to any member of its staff and where the sale price for each of such sales is rupees five thousand four hundred or more:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of Georgia, such deduction shall be admissible only where the sales are made either to the Embassy of Georgia in New Delhi for its official use or the diplomats thereof for their personal use and where the sale price for each of such sales is rupees one thousand five hundred or more: -

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of Mauritius, such deduction shall be admissible only where the sales are made either to the High Commission of Mauritius in New Delhi for its official use or the diplomats thereof for their personal use and where the sale price for each of such sales is rupees one thousand five hundred or more:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of the United Kingdom, such deduction shall be admissible only where the sales are made to the Deputy High Commissioner for the United Kingdom stationed in India and the goods sold are for his official use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of Switzerland, such deduction shall be admissible only where the sales are made either to the Embassy of Switzerland for its official use or to its diplomats for their personal use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule, is of France, such deduction shall be admissible only where the sales are made to the Consulate of France in Kolkata for its official use:-

Provided also that where the diplomatic mission, or office or diplomat or person thereof, referred to in this rule , is of Thailand, such deduction shall be admissible only where the sales are made to the Royal Thai Consulate-General in Kolkata for its official use:-

Provided also that where the diplomatic mission , or office or diplomat or person thereof, referred to in this rule , is of Bhutan , such deduction shall be admissible only where the sales are made to the Consulate of Bhutan in Kolkata for its official use.

(2) Where any dealer makes sales of any taxable goods as specified in column (3) of the Table below to any diplomatic mission or to any office of such mission or to any diplomat or person of such mission, as specified in column (2), for the purpose specified in column (4) and subject to such conditions and restrictions as specified in column (6) of the said Table, such dealer may, for determining his turnover of sales on which tax is payable, deduct, under clause (c) of sub-section (1) of section 16, from his turnover of sales, the turnover representing such sales to such extent as specified in column (5), and such dealer shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice, invoice, cash memo or bill along with a certificate in the form, as mentioned in column (7) of the said Table and as appended to this sub-rule, duly filled in and signed by a person authorized in this behalf by the diplomatic mission concerned:-

Table

(b) in rule 26 OB, for the words, figures and letters "the 31st day of March, 2011", wherever they occur, substitute the words, figures and letters "the 31st day of March, 2012"

(c) after rule 26P, insert the following rule:-

"26PP. Deduction from turnover of sales for certain sales made by West Bengal Industrial Development Corporation Ltd.

Where the West Bengal Industrial Development Corporation Ltd. (a Government of West Bengal Enterprise) makes sales of taxable goods acquired by it under section 29 of the State Financial Corporations Act, 1951 (63 of 1951), it may, for the purpose of determination of its turnover of sales that part of the turnover of sales which represents the sales of such acquired goods and it shall, on demand by the appropriate authority under the Act, furnish the relevant tax invoice or invoice or cash memo, or bill and other related documents evidencing such sales and where any tax has already been paid by it on such sales in accordance with the provisions of the Act before the date of publication of this rule, it shall not, notwithstanding the provisions of this rule, be entitled to refund of such tax :-

Provided that no such deduction shall be allowed unless the dealer, namely, the West Bengal Industrial Development Corporation Ltd., selling the goods, on demand by the appropriate authority under the Act, furnishes the relevant tax invoice or invoice or cash memo, or bill and other related documents evidencing such sales."

(3) in Chapter VIII

(a) in Part I

(i) in rule 34

(A) in sub-rule (1),

(1) for the second proviso, substitute the following proviso :-

"Provided further that where a dealer as referred to in this sub-rule, is required to furnish return quarterly in respect of a return period starting on or after 1st day of July, 2007, referred to in column (2) of the table below and where the net tax, interest, if any, payable according to that return are paid within the date specified in column (3), and the said return is furnished within the date referred to in column (4), of that table, such return shall, notwithstanding anything contained in this sub-rule, be deemed to have been furnished within the prescribed date.

(II) omit the third proviso

(III) omit the fourth proviso

(B) in sub-rule (2)

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

Provided that where a dealer as referred to in this sub-rule, is required to furnish return quarterly in respect of a return period, starting on or after 1st day of July, 2007, referred to in column (2) of the table below are where the net tax, interest, if any, payable according to that return are paid within the date specified in column (3) and the said return is furnished within the date referred to in column (4) of that table, such return shall, notwithstanding anything contained in this sub-rule, be deemed to have been furnished within the prescribed date.

(II) omit the second proviso

(III) omit the third proviso

(IV) omit the fourth proviso

(C) in sub-rule (2C) of rule 34

(I) for the words, figures and brackets "sub-section (3) of section 16", substitute the words, figures and brackets "sub-section (3) of section 16 and sub-section (4) of section 18"

(II) in the proviso, the words, figures and brackets "sub-section (3) of section 16", substitute the words, figures and brackets "sub-section (3) of section 16 and sub-section (4) of section 18

(ii) in rule 34A

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

(I) for the words, letters, figures and brackets "under clause (a) and a print out of the acknowledgement in Form 14e obtained from the said website following the electronic process incorporated therein for any return period starting on and after the 1st day of April, 2011, along with the documents, if any, in support of payment of tax, interest or late fee for the return period:", substitute the words, letter and brackets "under clause

(a) (II) insert the following proviso:-

"Provided that where a dealer is required to furnish a return in Form 14 or Form 14D, as the case may be, in paper form under this clause, i.e. a printout of Form 14 or Form 14D, duly signed by such dealer, containing the data transmitted electronically under clause (a), he shall, in addition to the paper form of return, furnish a printout of the acknowledgement in Form 14e obtained from the said website following the electronic process incorporated therein for any return period starting on or after the 1st day of April, 2011, along with the documents, if any, in support of payment of tax, interest or late fee for the return period."

(III) renumber the first proviso as second proviso and in the second proviso so renumbered, for the words "Provided that", substitute the words "Provided further that"

(IV) renumber the second proviso as the third proviso

(V) renumber the third proviso as the fourth proviso and in the fourth proviso so renumbered, for the words "Provided further that", substitute the words "Provided also that"

(B) in sub-rule (4), for clause (c), substitute the following clause :-

(c) the data in the return in Form 14 or 14D has been transmitted electronically after the prescribed date of furnishing such return, the date when the return in Form 14 or Form 14 D in paper form is furnished shall be deemed to be the date of furnishing such return:-

"Provided that where a dealer, who is selected under sub-rule (1), is required to furnish return under sub-rule (3) electronically in Form 14 or Form 14D, as the case may be, in respect of a return period referred to in column (2) of the table below and where the net tax, interest, if any, payable according to that return are paid within the date specified in column (4), transmission of data electronically pertaining to that return period is completed within the date as referred to in column (5) and furnishing of Form 14 or Form 14D, in paper form in respect of that quarter is made within the date mentioned in column (6) of the Table, such return shall, notwithstanding anything contained in sub-rule (3) and this sub-rule, be deemed to have been furnished within the prescribed date.

TABLE

(iii) in rule 34AA

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

(I) for the words, letters, figures and brackets "under clause (a) and a print out of the acknowledgement in Form 15e obtained from the said website following the electronic process incorporated therein for any return period starting on and after the 1st day of April, 2011, along with the documents, if any, in support of payment of tax, interest or late fee for the return period" substitute the words, letter and brackets "under clause (a):-"

(II) insert the following proviso:-

"Provided that the provisions of the first proviso to sub-rule (2) of rule 34 shall apply for furnishing of return under this rule and the dealer who has been selected under sub-rule (1) shall, notwithstanding anything contained in clause (a) of this sub-rule, be deemed to have been left out of such selection from the period for which he is not eligible to furnish return in Form 15 under the said proviso:-

Provided further that where a dealer is required to furnish a return in Form 15 in paper form under this clause, i.e. a printout of Form 15, duly signed by such dealer, containing the data transmitted electronically under clause (a), he shall, in addition to the paper form of return, furnish a printout of the acknowledgement in Form 15e obtained from the said website following the electronic process incorporated therein for any return period starting on or after 1st day of April, 2011, along with the documents, if any, in support of payment of tax, interest or late fee for the return period:"

(III) renumber the first proviso as third proviso and in the third proviso so renumbered, for the words "Provided that", substitute the words "Provided also that"

(IV) renumber the second proviso as the fourth proviso

(V) renumber the third proviso as the fifth proviso and in the fifth proviso so renumbered, for the words "Provided further that", substitute the words "Provided also that"

(B) in sub-rule (4)

(I) after clause (c), for the first proviso, substitute the following proviso:-

"Provided that where a dealer, who is selected under sub-rule (1), is required to furnish return under sub-rule (3) electronically in Form 15, in respect of a return period referred to in column (2) of the table below and where the net tax, interest, if any, payable according to that return are paid within the date specified in column (4), transmission of data electronically pertaining to that return period is completed within the date as referred to in column (5) and furnishing of Form 15, in paper form in respect of that quarter is made within the date mentioned in column (6) of the Table, such return shall, notwithstanding anything contained in sub-rule (3) and this sub-rule, be deemed to have been furnished within the prescribed date:-

TABLE

(II) omit the second proviso

(III) omit the third proviso

(IV) omit the fourth proviso

(b) in Part III, in rule 43, in sub-rule (6)

(i) in clause (a), for the words "shall make payment", substitute the words "shall, subject to any other provision or provisions made in this connection under this rule, make payment"

(ii) in clause (b) for the words "shall make payment", substitute the words "shall, subject to any other provision or provisions made in this connection under this rule, make payment"

(iii) after clause (b), insert the following clauses :-

(c) where the amount of net tax or any other tax or the aggregates of the amounts of net tax or any other tax, paid by a registered dealer, required to furnish return under sub-rule (1) of the rule 34 or sub-rule (3) of rule 34A in a year ending on the 31st day of March, 2011 exceeds rupees five lakh, in respect of return or returns, as the case may be, such registered dealer shall, subject to any other provision or provisions made in this connection under this rule, make payment of net tax or any other tax, interest, penalty or late fee, payable by or due from him under the Act or rules made thereunder electronically through the concerned website of such banks as referred to in sub-rule (5) on and from the 1st day of January, 2012, until such time the certificate of registration granted to such dealer is cancelled under sub-section (1) of section 29 or under sub-section (2) of section 30:-

Provided that if a registered dealer makes payment manually under sub-rule (1) of this rule for any return period though he has become liable to make such payment electronically, he shall pay penalty not exceeding rupees three hundred only for each such manual payment: Provided further that the Commissioner may waive such payment of penalty payable by a dealer if he is satisfied that the circumstances under which the dealer had made such payment manually was beyond his control.

(d) where the amount of net tax or any other tax or the aggregate of the amounts of net tax or any other tax, paid by a registered dealer, required to furnish return under sub-rule (1) of rule 34 or sub-rule (1) of rule 34A in a year which commences on or after the 1st day of April, 2011, exceeds Rs. 5 lakh in respect of return or returns, as the case may be, such registered dealer shall, subject to any other provision or provisions made in this connection under this rule, make payment of net tax or any other tax, interest, penalty or late fee, payable by or due from, him under the Act or rules made thereunder electronically through concerned websites of such banks as referred to in sub-rule (5) from the first day of the year immediately following such year until such time the certificate of registration granted to such dealer is cancelled under sub-section (1) of section 29 or under sub-section (2) of section 30:-

Provided that if a registered dealer makes payment manually under sub-rule (1) of this rule for any return period though he has become liable to make such payment electronically, he shall pay penalty not exceeding rupees three hundred only for each such manual payment:

Provided further that the Commissioner may waive such payment of penalty, payable by a dealer if he is satisfied that the circumstances under which the dealer had made such payment manually was beyond his control.

(iv) after sub-rule (6), insert the following sub-rule:-

(7) Before imposition of penalty under first proviso to clause (c) or under first proviso to clause (d), the appropriate assessing authority/the appropriate auditing authority shall serve a notice in Form 4P upon the dealer directing him to show-cause on the date, time and place specified in such notice as to why such penalty as proposed in the notice shall not be imposed on him. The authority shall fix a date for hearing ordinarily not less than twenty days from the date of issue of such notice. The appropriate authority after hearing may, by an order in writing, impose such amount of penalty as he deems fit and proper and shall serve a notice in Form 5P upon the dealer directing him to pay the amount of penalty so imposed specifying the date, not less than twenty days after the service of the notice, by which the payment shall be made and the date by which the receipted challan proving such payment shall be produced before said authority.

(c) in Part V, in rule 46XA, for sub-rule (2), substitute the following sub-rule:-

"(2) The amount to be deducted for the purpose of sub-section (1) of section 40 shall be-

(a) in respect of payment to a dealer, other than a registered dealer who has exercised his option under sub-section (4) of section 18 to pay tax at the compounded rate in terms of rule 39 for the year for which the payment has been made, such per centum as mentioned in sub-column (a) of column (2) of the Table below on the amount of payment to such registered dealer, and in sub-column (b) of that Table for payment to a dealer other than a registered dealer, in respect of execution of works contract in West Bengal which remains after allowing deduction as in sub-rule (1):-

(b) in respect of payment to a registered dealer who has exercised his option under sub-section (4) of section 18 to pay tax at the compounded rate in terms of rule 39 for the year for which the payment has been made, at the rate of two per centum of the total amount of payment to such registered dealer."

(4) in CHAPTER IX, in PART V-

(a) omit rule 77

(b) omit rule 78

(5) in CHAPTER XII, in Part I, in rule 100A, in sub-rule (1), for the words, figures and letters "the original and duplicate parts of both Part I and Part II of a valid way bill in Form 50A", substitute the words "the original and duplicate copies of way bill"

(6) in CHAPTER XIV

(a) in Part I

(i) in rule 138

(A) in sub-rule (1), for the words "in duplicate to the appellate authority", substitute the words, figure and brackets "to the appellate authority in the manner as specified in sub-rule (3)"

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

"(3) A memorandum of appeal shall be presented to the appropriate appellate authority-

(a) if the appellant is a registered dealer

(i) firstly, upon transmission by him to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, following the electronic process incorporated therein, the particulars and information in respect of the memorandum of appeal in Form 68 as available in that website, along with attachments as may be applicable and

(ii) secondly, upon presenting before such authority by such appellant or by an agent duly authorised by him, within seven days of transmission of the particulars and information as in (a) above, a printout, of the Form 68 obtained from the said website , duly signed, along with all attachments and accompanying documents, duly signed or self-attested , by such appellant or by an agent duly authorised by him, and only upon such transmission followed by such presentation of the printout of Form 68 along with all attachments and accompanying documents, it shall be treated as a valid presentation of the memorandum of appeal by the appellant registered dealer under this rule

(b) if the appellant is not a registered dealer, then by presentation before such authority by such appellant or by an agent duly authorised by him of Form 68 manually in duplicate, duly filled in, signed and verified, along with all attachments and accompanying document, duly signed and verified, by such appellant or by an agent duly authorised by him."

(C) after sub-rule (3), insert the following sub-rule:-

"(4) Where, in respect of an appellant who is a registered dealer, the printout of the Form 68 is presented before the appropriate appellate authority

(a) within seven days from the date of transmission of the particulars and information in respect of the memorandum of appeal in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (3), the date of such transmission shall be deemed as the date of presentation of the memorandum of appeal in Form 68 before the appropriate appellate authority.

(b) after seven days from the date of transmission of the particulars and information in respect of the memorandum of appeal in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (3), the date of such presentation of the printout of Form 68 before the appropriate appellate authority shall be deemed as the date of presentation of the memorandum of appeal in Form 68."

(D) for sub-rule (5), substitute the following sub-rule:-

"(5) A copy or a printout, as the case may be, of the memorandum of appeal in Form 68, and a copy or a printout of the stay petition, if any, shall be sent by the dealer, casual dealer or person to the appropriate assessing authority within ten days from the date of presentation of such memorandum of appeal and stay petition, if any, before the appropriate appellate authority."

(ii) in rule 139-

(A) in sub-rule (1)-

(I) in clause (d), for the words and figures "has not filled in the Form No. 68 properly including the verification", substitute the words and figures "not filled in the Form 68 properly including the verification or"

(II) after clause (d), insert the following clause:-

"(e) not complied with the provisions of sub-rule (3) of rule 138,"

(III) in the proviso, for the words "within three days", substitute the words "ordinarily within fifteen days"

(iii) in rule 141, in sub-rule (1), for the words and figures "stay petition shall be presented along with the memorandum of appeal under rule 138", substitute the words and figures "stay petition shall be presented along with the memorandum of appeal and in the same manner as specified in rule 138"

(b) in Part II, in rule 144-

(i) in sub-rule (1)-

for the words and figures "Form No. 68 in duplicate", substitute the words, figures and brackets "Form 68 as available in the website of the Directorate of Commercial Taxes, West Bengal, i.e. www.wbcomtax.gov. in by presenting the same in the manner as specified in sub-rule (6)"

(ii) for sub-rule (6), substitute the following sub-rule :-

(6) An application for a revision shall be presented to the appropriate revisional authority,

(a) if the applicant is a registered dealer, then?

(i) firstly, upon transmission by him to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, following the electronic process incorporated therein, the particulars and information in respect of the application for revision in Form 68 as available in that website, along with attachments as may be applicable and

(ii) secondly, upon presenting before such authority by such applicant or by an agent duly authorised by him, within seven days of transmission of the particulars and information as in (a) above, a printout, of the Form 68, obtained from the said website, duly signed , along with all attachments and accompanying documents, duly signed or self attested, by such applicant or by an agent duly authorised by him and only upon such transmission followed by such presentation of the printout of Form 68 along with all attachments and accompanying documents, it shall be treated as a valid presentation of the application for revision by the applicant registered dealer under this rule.

(b) if the applicant is not a registered dealer, then by presentation before the appropriate revisional authority by such applicant or by an agent duly authorised by him, of Form 68 manually in duplicate, duly filled in , signed and verified by such applicant or by an agent duly authorised by him, along with all attachments and accompanying documents."

(iii) after sub-rule (6), insert the following sub-rule:-

(7) Where, in respect of an applicant who is a registered dealer, the Form 68 is presented before the appropriate revisional authority

(a) within seven days from the date of transmission of the particulars and information in respect of the application for revision in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub rule (6), the date of such transmission shall be deemed as the date of presentation of the application for revision in Form 68 before the appropriate revisional authority.

(b) after seven days from the date of transmission of the particulars and information in respect of the application for revision in Form 68 to the website of the Directorate of Commercial Taxes, West Bengal, i.e., www.wbcomtax.gov.in, in the manner provided in sub-rule (6), the date of such presentation of the printout of Form 68 before the appropriate revisional authority shall be deemed as the date of presentation of the application for revision in Form 68."

(7) in Chapter XVI

(a) after rule 195 A, insert the following rule:-

"195B. Payment of security by a dealer under sub-section (2B) of section 24.-

(1) Where a dealer who has become liable to pay tax under section 10 or under section 11 or under section 14, makes an application for registration under rule 5 or under rule 5A, as the case may be, and where, upon examination of the application and the documents submitted and after making enquiry, if any, as deemed fit and proper, the appropriate registering authority is satisfied that the dealer is otherwise eligible to be assigned a registration number but is required to furnish security under sub-section (2B) of section 24, the appropriate registering authority shall demand, before assigning such registration number, a security of rupees one lakh only to be furnished under sub-section (2B) of section 24 and assignment of registration number and the issue of registration certificate under rule 6 or under rule 6B, as the case may be, shall not be made to such dealer unless the dealer furnishes such security :

Provided that the security furnished by a dealer under the sub-rule (1) shall be kept held for a period of one year from the date of issue of certificate of registration in favour of the dealer.

(2) The provisions of sub-rule (2), sub-rule (3) and sub-rule (4) of rule 195 A, so far not inconsistent with this rule, shall apply mutatis mutandis in respect of security furnished under this rule."

(b) in rule 196-

(i) in the heading, for the words, figures and letter "or rule 195A or rule 105", substitute the words, figures and letters "or rule 195A or rule 195B or rule 105"

(ii) for the words, figures and letter "or rule 195A or rule 105" in two places where they occur, substitute the words, figures and letter "or rule 195A or rule 195B or rule 105".

(8) after Form 4, insert the following Form:-

FORM 4P

Notice calling for objection against imposition of penalty under first proviso to clause (c) /

under first proviso to clause (d) of rule 43 of the West Bengal Value Added Tax Rules, 2005.

[See clause (e) of rule 43]

To

The ...................................................... (Dealer)

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

Whereas you have failed to comply with the requirements of law prescribed under clause (c)/ under clause (d) of rule 43 and whereas it is necessary to impose upon you penalty under first proviso to clause (c)/ under first proviso to clause (d) of that rule.

You are hereby directed to appear before me either in person or by an agent at ........................................... (place) on ............................. (date) at ............................ (time) and to show-cause why a penalty of Rs. .......................(in figure)/ rupees ................................................................................................................ (in words) shall not be levied on you under first proviso to clause (c)/ under first proviso to clause (d) of rule 43.

In the event of your failure to comply with this notice, it shall be presumed that you have nothing to say in this connection and the penalty as indicated above shall be imposed without further reference to you.

Signature....................................................................

Designation....................................................................

Section/Charge

* Strike out whichever is not applicable.";

(9) after Form 5, insert the following Form:-

FORM 5P

Notice of demand of penalty under proviso to clause (c)/ under proviso to clause (d) of

rule 43 of the West Bengal Value Added Tax Rules, 2005.

[See clause (e) of rule 43]

To

The ................................................ (Dealer)

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

In continuation of the notice in Form 4p under first proviso to clause (c)/ under proviso to clause (d) of rule 43, issued to you on .......................... day of ....................... you are hereby informed that as per that proviso to clause (c)/ clause (d), penalty of Rs. ................................. (in figure, rupees .............................................. (in words) has been imposed upon you.

You are hereby directed to pay the amount of penalty as imposed of Rs. ............................................ (in figure), rupees ........................................................................................................ (in words) into the appropriate Government Treasury on or before ............................ (date) and to produce the receipt in proof of the payment before the undersigned not later than ............................ (date) failing which the unpaid amount of penalty shall be recoverable from you in accordance with the provisions of subsection (1) of section 55.

Signature....................................................................

Designation....................................................................

Section/Charge

* Strike out whichever is not applicable."

(10) in Form 15R

(a) in the heading, for words, figures, letter and brackets "[See sub-rule (2a) of rule 34]", substitute the words, figures, letter and brackets "[See sub-rule (2C) of rule 34]"

(b) in the heading for the words, figures and brackets "[For dealers paying tax under sub-section (3) of section 16]", substitute the words, figures and brackets "[For dealers paying tax under sub-section (3) of section 16 and sub-section (4) of section 18]"

(c) after section B, insert the following section:

"Section BA

Contractual Transfer Price in the return period and calculation of output tax

8a. Contractual transfer price (excluding VAT). See note 4.

8b. Number of invoices, bills etc. raised for works contract during the period.

8c. Tax payable u/s. 18(4) @ two per centum on 8a."

(d) in section C

(i) for serial No. 9, substitute the following serial no.-

9. (a) Output tax [3C + 8]/[3C + 8c]

(b) Amount charged in * short/excess, if any [+/-]

(c) Total net tax payable [9(a) +/- 9(b)]"

(ii) for serial No. 10, substitute the following serial No. :

10. (a) Tax deducted at source

(b) Tax paid in appropriate Government Treasury.

(c) Total tax paid [10(a) + 10(b)]"

(iii) for serial No. 11, substitute the following serial No.

11. Further tax payable, if any [9(c) - 10(c)] Negative amount will be the excess amount"

(11) after Form 26, insert the following Forms :-

The West Bengal Value Added Tax Rules, 2005

FORM 26 FA

(See rule 26F (2) of the West Bengal Value Added Tax Rules, 2005 )

To

............................................................ (Name of selling dealer)

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

.......................................................... (Registration Certificate No. under the West Bengal value Added Tax Act, 2003)

Certified that the taxable goods purchased from you as specified in cash memo /invoice /bill/tax invoice stated below are for official use by the Consulate of Germany at Kolkata/ diplomat thereof.

The West Bengal Value Added Tax Rules, 2005

FORM 26 FB

(See rule 26F(2) of the West Bengal Value Added Tax Rules, 2005 )

To

............................................................ (Name of selling dealer)

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

............................................................. (R.C. No. under W.B.V.A.T. Act, 2003 )

Certified that Ms./Mrs./Mr. ....................................................................................... is a diplomat of the Consulate of Germany at Kolkata and ................................................................................. (name of goods) taxable @ ..............% purchased by him/her from you , vide your *cash memo / bill / invoice / Tax invoice No. ....................................... dated ......................... for Rs. ........................... (in figure) (Rupees ................................................................) (in words) which is otherwise chargable to a tax of Rs. .................................. but for the exemption under rule 26(2), is meant for *his/her personal use. Certified also that the aggregate of exemption from tax, excluding exemption of tax on purchase of motor vehicles, enjoyed individually by the said Ms./Mrs./Mr. ................................................................................ under this rule on all his/her purchases of such goods from various dealers effected from the 1st April, ................ (year) onwards upto the instant purchase made in the same financial year has not exceeded Rs. 33,600/-. Also certified that the following is the list of all such purchases effected by him from 1st April, ...................... (year) to the instant purchase :

(12) for Form 68, substitute the following form:

THE WEST BENGAL VALUE ADDED TAX RULES, 2005

FORM 68

[See rule 138, rule 144, rule 148, rule 156 and rule 161]

Form of memorandum of appeal under section 84/ application for revision under section 86/ application for revision under section 87/ application for review under section 88 of the West Bengal Value Added Tax Act, 2003

(b) Documents attached / submitted along with Form 68 [ Put (tick) if attached / submitted]

a. Stay Petition

b. Receipt of Fees Paid

c. Copy of Notice of Demand

d. Copy of Order against which the application / petition is made

e. Grounds of Appeal / Revision/Review

(c) Particulars relevant for the memorandum of appeal / application for revision / review :-

(a) The particulars of your appellant's / applicant's turnover of sales, taxable turnover of purchases, taxable contractual transfer price, etc and of tax, tax credit, interest, penalty and late fee, as assessed under section 45/section 46/section 48(1)/ section 48(2) /section 50/section 51/section 53A, and as modified / confirmed in appeal, [Put <f applicable] and the relevant amounts admitted to be payable by your appellant / applicant are given below:-

(e) The particulars of your appellants / applicants disputed amounts of turnover of sales, taxable turnover of purchases, taxable contractual transfer price, etc. and tax, tax credit, insert, penalty and late fee are given below :

(f) Particulars in respect of an order, other than an order of provisional assessment or any other assessment, as relevant for the application for revision under section 86 / review under section 88 : -

12. Your appellant / applicant has made the following payments in respect of the order referred to in 10 or 11 above.

13. Your appellant / applicant has collected Rs. .............................................. as tax under the WBVAT Act, 2003 for the period.

14. Being aggrieved by the afore-mentioned order dated .................................... of ............................................ [designation of authority] your appellant / applicant begs to prefer this appeal / revision / review petition on he following grounds :-

GROUNDS

(Here enter the grounds on which you rely for the purpose of this appeal / revision / review petition attach separate sheet, if required)

Your appellant / applicant, therefore, prays that he may be assessed accordingly or that he may be declared not to be chargeable to tax, penalty, late fee and interest under the Act or that the provisional assessment or any other assessment made may be modified/cancelled and/or remanded to the assessing authority for reassessment or that the order dated ............................. imposing penalty/demanding security may be set aside and/or that your *appellant / applicant may be granted such relief or reliefs as may be deemed just and proper.

Verification

I, ............................................................................................................... the appellant / applicant, do hereby declare that all tax, interest, late fee and penalty admitted to be due in respect of the order of provisional assessment or any other assessment / imposition of penalty / demand of security / any other order against which this petition for

appeal / revision / review is submitted has been paid as shown in 12(B) above, and that what is stated herein is true to the best of my knowledge and belief.

Place: Signature.............

Date : Name of the appellant/applicant.............

Status ............................

Put (tick) in appropriate box wherever required. Strike out or remove what is not applicable.

[# To be signed by the appellant / applicant dealer or casual dealer or person or by an agent duly authorised in writing in this behalf.]

2. In the first paragraph of the notification

(1) clause (b) of sub-paragraph (2), item (C) of sub-clause (i) of clause (a) of sub-paragraph (3) andsub-paragraph (10) shall be deemed to have come into force with effect from the 1st day of April, 2011

(2) clause (c) of sub-paragraph (3) shall be deemed to have come into force with effect from the 1st day of September, 2011.

(3) sub-paragraph (5) shall be deemed to have come into force with effect from 24th day of January, 2012

(4) sub-paragraph (6) and sub-paragraph (12) shall come into force with effect from 1st day of May, 2012

(5) the remaining provisions shall come into force with effect from the date of its publication.

By order of the Governor,

DIBAKAR MUKHOPADHYAY,

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