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THE WEST BENGAL VALUE ADDED TAX ACT, 2003 NOTIFICATIONS
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Body NOTIFICATION No 848-F.T.-Dated 28th May, 2014.-

In exercise of the power conferred by sub-section (2) of section I of the West Bengal Finance Act, 2014 (West Ben. Act I of 2014) (hereinafter referred to as the said Act), the Governor is pleased hereby to appoint the following dates on which the provisions of the said Act shall come into force:-

(a) the 1st day of April. 2014, as the date on which section 1 of the said Act shall be deemed to have come into force;

(b) the 1st day of June, 2014. as the date on which section 2 of the said Act shall come into force;

(c) the 1st day of April. 2014, as the date on which clause (1), clause (5), clause (6), clause (7), clause (8), clause (9), clause (10) and clause (11) of section 3 shall be deemed to have come into force;

(d) the 1st day of April, 2005. as the date on which clause (15) of section 4 of the said Act shall be deemed to have come into force:

(e) the 1st day of September. 2011, as the date on which sub-clause (b) of clause (1) and clause (14) of section 4 of the said Act shall be deemed to have come into force;

(f) the 1st day of January, 2015, as the date on which clause (2) of section 4 of the said Act shall come into force;

(g) the 1st day of April, 2013, as the date on which sub-clause (b) and sub-clause (d) of clause (8), sub-clause (a), sub-clause (b), sub-clause (c) and sub-clause (d) of clause (11) of section 4 of the said Act shall be deemed to have come into force;

(h) the 1st day of July, 2013, as the date on which clause (10) of section 4 of the said Act shall be deemed to have come into force;

(i) the 1st day of April, 2012, as the date on which item (iii) of sub-clause (c) of clause (8) of section 4 of the said Act shall be deemed to have come into force;

(j) the 1st day of April, 2014, as the date on which sub-clause (a) of clause (5), item (e) of sub-clause (11) and clause (12), of section 4 of the said Act shall be deemed to have come into force;

(k) the 1st day of July, 2014, as the date on which the remaining provisions of section 3, and the remaining provisions of section 4 of the said Act shall come into force.

By order of the Governor,

ANURAG SRIVASTAVA, IAS

Joint Secretary to the Government of West Bengal.