West Bengal Act 1 of 2012
Assent of the Governor was first published in the Kolkata Gazette,
Extraordinary, of the 13st March, 2012.
An Act to provide for the levy and collection of taxes on the entry of
certain goods into a local area of the State of West Bengal for consumption, use
or sale therein and to provide for matters connected therewith or incidental
thereto for the purpose by creating a Compensatory Entry Tax Fund.
Whereas it is expedient to provide for the levy and collection of taxes
on the entry of certain goods into a local area of the State of West Bengal for
consumption, use or sale therein and to provide for matters connected therewith
or incidental thereto for the purpose by creating a Compensatory Entry Tax Fund;
It is hereby enacted as follows:-
Chapter I
Preliminary
1. Short title, extent and
commencement. - (1) This Act may be called the West Bengal Tax on Entry of
Goods into Local Areas Act, 2012.
(2) It extends to the whole of West Bengal.
(3) This section shall come into force at once, and the remaining
provisions of this Act shall come into force on such date or dates as the State
Government may, by notification, appoint, and different dates may be appointed
for different provisions of this Act.
2. Definitions. - (1) In this Act, unless the
context otherwise requires, -
(a) "Additional Commissioner" means an Additional Commissioner
as defined in clause (1) of section 2 of the West Bengal Value Added Tax Act,
2003;
(b) "Appellate and Revisional Board" means the Appellate and
Revisional Board as defined in clause (2) of section 2 of the West Bengal Value
Added Tax Act, 2003;
(c) "appointed day", in relation to any provision of this Act,
means the date on which such provision comes into force;
(d) "appropriate Government Treasury" shall have the same
meaning as defined in clause (3A) of section 2 of the West Bengal Value Added
Tax Act, 2003, and shall include such other branches or extension counters of
banks as may be specified by notification;
(e) "Bureau" means the Bureau as defined in clause (4) of
section 2 of the West Bengal Value Added Tax Act, 2003;
(f) "Commissioner" means the Commissioner as defined in clause
(8) of section 2 of the West Bengal Value Added Tax Act, 2003;
(g) "dealer" means a dealer under the West Bengal Value Added
Tax Act, 2003, or under the West Bengal Sales Tax Act, 1994, as the case may be,
and includes -
(i) a handling or delivery agent or an agent acting in any
manner on behalf of the principal, or any other person who takes delivery or is
entitled to take delivery of goods on behalf of a dealer on its entry into a
local area,
(ii) where specified goods entering any local area have been
dispatched to such local area by rail, road, water, air or post, and the
consignee of such specified goods does not take delivery of such goods upon
entry and such specified goods are sold under the provisions of any other law,
the purchaser or any other person who takes delivery of such goods on his
behalf;
(h) "entry of goods", with all its grammatical variations and
cognate expressions, means bringing of goods into a local area from any place
outside that local area or any place outside the State or from outside India,
for consumption, use or sale therein, whether by a dealer or an importer other
than a dealer himself or by any other person;
(i) "Fund" means the West Bengal Compensatory Entry Tax Fund
established under sub-section (1) of section 15;
(j) "goods" includes all kinds of movable property other than
actionable claims, stocks, shares or securities;
(k) "importer" includes a person who in any capacity brings,
or causes entry of, any specified goods into a local area for consumption or use
therein and a dealer;
(l) "import value", in respect of a consignment of specified
goods upon entry of such goods in a local area by or on behalf of a dealer or an
importer other than a dealer, means -
(a) the price or cost at which the dealer or importer other
than a dealer has purchased or procured or acquired or obtained the specified
goods, as shown in the original tax invoice, invoice or bill or stock transfer
advice or document of like nature; or
(b) where the tax invoice, invoice or bill or stock transfer
advice or document of like nature is not available or is not produced, or where
the price or cost of such specified goods is not separately mentioned therein,
or where the tax invoice, invoice or bill or stock transfer advice or document
of like nature produced is proved to be false or the information furnished
therein is found to be incorrect, the prevailing market price of such specified
goods in the local area;
(m) "local area" means the areas within the limits of a
Municipal Corporation or any municipality or Gram Panchayat or Notified
Area Council or any other local authority by whatever name called, constituted
or continued in the State of West Bengal by any law for the time being in
force;
(n) "notification" means a notification published in the
Official Gazette;
(o) "person" includes any company or association or body of
individuals whether incorporated or not and also a Hindu undivided family, a
firm, a local authority, Government of India, the Government of any State or
Union Territory, a statutory body, a trust or other body corporate, a society
including a co-operative society, a factor, a broker, a commission agent, a
del credere agent, an auctioneer, an agent for handling or transporting
of goods or handling of document of title to goods, or any other mercantile
agent, by whatever name called, an educational institution, any bank, any
hospital or nursing home or diagnostic centre, a joint-venture company, and a
limited liability partnership or other juristic person;
(p) "prescribed" means prescribed by the rules made under this
Act;
(q) "receive", in the context of receiving of goods, means to
take delivery or possession of any goods, whether actual or constructive, or
cause the goods to be received by any other person;
(r) "return period" means a period, as may be prescribed, for
which a return is required to be furnished under section 9;
(s) "registered dealer" means a dealer registered under
section 7 and the expression "unregistered dealer" shall be construed
accordingly; (t) "Schedule" means the Schedule appended to this Act;
(u) "Special Commissioner" means a Special Commissioner as
defined in clause (43) of section 2 of the West Bengal Value Added Tax Act,
2003;
(v) "specified goods" means goods specified in column (2) of
the Schedule and in respect of which the State Government has specified the rate
of tax under sub-section (2) of section 4;
(w) "State" means the State of West Bengal;
(x) "State Government" means the Government of West
Bengal;
(y) "turnover of imports", used in relation to any registered
dealer with reference to a period of time, means the aggregate of the import
value of specified goods which the dealer brings or receives in any local area
during the period for consumption, use or sale therein, and, used in relation to
an unregistered dealer or importer other than a dealer, means the import value
of a consignment of specified goods brought or received in any local area for
consumption, use or sale therein, whether by the dealer or the importer other
than a dealer himself or by any other person;
(z) "year" means the year commencing on the first day of April
and ending on the last day of March.
(2) Words and expressions used and not
defined in this Act but defined in the West Bengal Sales Tax Act, 1994, or the
West Bengal Value Added Tax Act, 2003, shall have the same meanings as
respectively assigned to them in that Acts to the extent they are not
inconsistent with this Act and the rules made thereunder.
Chapter II
Applicability of provisions of West Bengal Value Added Tax Act,
2003 or West Bengal Sales Tax Act, 1994.
3. Applicability of
provisions of West Bengal Value Added Tax Act, 2003, or West Bengal Sales Tax
Act, 1994. - (1) Subject to the other provisions of this Act and the rules
made thereunder, the provisions of the West Bengal Value Added Tax Act, 2003,
and the rules made thereunder including provisions relating to returns,
scrutiny, audit, special audit, provisional assessment, assessment, registration
of a dealer or the transferee of any business, imposition of the tax liability
of a person carrying on business on the transferee of, or successor to, such
business, transfer of liability of any firm or Hindu undivided family to pay tax
in the event of the dissolution of such firm or partition of such family,
recovery of tax including that from third parties, appeals, reviews, revisions,
references, refunds, penalties, charging and payment of interest, late fee,
interception and detention of goods vehicles or of goods transported otherwise,
maintenance of accounts and records, furnishing of information, production of
and inspection of books of accounts and documents or records, search of goods
vehicles or of place of business including factory or warehouse, seizure of
goods or of books of accounts and documents or records, compounding of offences
and treatment of documents furnished by a dealer as confidential, so far not
inconsistent with any provision of this Act and the rules made thereunder,
shall, mutatis mutandis, apply, whether or not the goods specified in the
Schedule are covered within the definition of "goods" under that Act.
(2) For the purposes of this Act, and specifically for the matters
referred to in sub-section (1), the authorities or other persons under the West
Bengal Sales Tax Act, 1994 or the West Bengal Value Added Tax Act, 2003, shall
have the same powers similar to the powers they are authorised to exercise under
the West Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act,
2003, as the case may be, and the rules made thereunder, so far not inconsistent
with any provision of this Act and the rules made thereunder.
Chapter III
Levy and collection of tax
4. Incidence and
levy of tax. - (1) Subject to the provisions of this Act, there shall be
levied a tax under this Act which shall be payable by a dealer or an importer
other than a dealer, on the entry of all or any specified goods into a local
area for consumption, use or sale therein, on his taxable turnover of imports,
or on the quantity or weight of any specified goods as may be notified by the
State Government, at such rate or rates as may be specified under sub-section
(2).
Explanation. - Where any specified goods are consumed, used or
sold in a local area by a dealer or an importer other than a dealer, it shall be
presumed, unless the contrary is proved by him, that such goods had entered into
that local area for consumption, use or sale therein.
(2) The State Government may, by notification, specify the rate of tax
levied under this Act, which shall not exceed five per centum when such
tax is levied on taxable turnover of imports, and different rate or rates of tax
may be specified in respect of different specified goods, or for the different
categories of consumption or use or sale of such specified goods, or for
different local areas.
(3) The State Government shall have regard to financial needs for
development and facilitation of trade, commerce and industry in the local areas
of the State while specifying the rate or rates of tax under sub-section (2).
(4) Subject to such restrictions and conditions as may be prescribed, no
tax under this Act shall be levied, and accordingly the import value of goods
shall not be included in turnover of imports of a dealer or an importer other
than a dealer, in respect of -
(a) entry of specified goods dispatched, at the time of entry
into a local area, directly to a place for immediate export of such goods out of
the territory of India within the meaning of sub-section (1) of section 5 of the
Central Sales Tax Act, 1956, from such place in the same form in which such
goods have been entered into the local area;
(b) entry of specified goods dispatched, at the time of entry
into a local area, directly to a place outside the State in the same form in
which such goods have been entered into the local area; and
(c) such other entry of goods, either in full or in part, as
may be prescribed.
(5) The expression "taxable turnover of imports" as stated
in sub-section (1) shall mean, in respect of a dealer or an importer other than
a dealer liable to pay tax on the entry of specified goods into a local area for
consumption, use or sale therein, that part of his turnover of imports which
remains after deducting therefrom -
(a) turnover of imports relating to entry of specified goods
into a local area, if it is proved to the satisfaction of the Commissioner that
such goods have already been subjected to tax under this Act in the same
form;
(b) turnover of imports relating to entry of specified goods
into a local area, if it is proved to the satisfaction of the Commissioner that
such goods have been purchased in the same form against a tax invoice, or
invoice, or bill issued under the West Bengal Value Added Tax Act, 2003, or the
West Bengal Sales Tax Act, 1994, by a dealer registered under the West Bengal
Value Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, as the case
may be;
(c) turnover of imports relating to entry of specified goods
into a local area where it is proved to the satisfaction of the Commissioner
that such goods have been transported from within West Bengal from another place
of business of such dealer or importer other than a dealer;
(d) such other turnover of imports, either in full or in part,
as may be prescribed.
5. Power of State Government to amend
Schedule. - The State Government, after giving by notification not less than
fourteen days' notice of its intention so to do, may, by like notification, with
prospective or retrospective effect, add to, amend, or alter any Schedule to
this Act.
6. Power to exempt tax. - (1) The State Government
may, if it is necessary so to do in public interest, by notification, exempt,
either in full or in part, the tax payable under this Act by any specified class
of dealers or importers other than a dealer or on any class of specified goods.
(2) Any exemption notified under sub-section (1) may be subject to such
restrictions and conditions as may be specified in the notification.
(3) The State Government may, by notification, withdraw, cancel or vary
any notification issued under sub-section (1), with prospective or retrospective
effect.
Chapter IV
Registration, return and payment of tax
7.
Registration of dealers, and under certain conditions, of importer other than
dealer. - (1) Every dealer within the meaning of the West Bengal Value Added
Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, who is liable to pay tax
under this Act on entry of goods shall obtain registration under this Act in
such manner, under such conditions and within such period as may be prescribed.
(2) Every registered dealer within the meaning of the West Bengal Value
Added Tax Act, 2003, or the West Bengal Sales Tax Act, 1994, as on the appointed
day, shall be deemed to be a dealer registered under this Act upon submitting an
application to that effect in such manner, to such authority and within such
period as may be prescribed.
8. Declaration to be made by a dealer or an importer
other than a dealer for entry of goods. - (1) In respect of entry of any
consignment of specified goods into a local area by or on behalf of a dealer or
an importer other than a dealer for consumption, use or sale therein, the dealer
or the importer other then a dealer shall make a declaration in such form, in
such manner and containing such particulars relating to entry of such goods, as
may be prescribed and such a declaration shall be carried along with the
specified goods till such goods reach the destination within the local area.
(2) The declaration referred to in sub-section (1) shall be produced
under such circumstances, and in such manner, as may be prescribed, upon demand
by the Commissioner or by such other person authorized by the Commissioner in
this behalf, at any place within a local area.
9. Return and payment of tax by registered dealers.
- (1) Every registered dealer shall, either electronically or manually, submit a
return in such form containing such particulars, to such authority, within such
period, in such manner and along with such documents, as may be prescribed.
(2) A registered dealer shall pay into the appropriate Government
Treasury in the prescribed manner and within the prescribed date the full amount
of tax payable by him under this Act on the basis of the return to be submitted
under sub-section (1) and shall furnish along with such return satisfactory
proof of the payment of such tax.
(3) Where the Commissioner is satisfied that a registered dealer has
defaulted in, or has attempted to evade, payment of tax under this Act, he may,
for reasons to be recorded in writing, demand from such registered dealer an
amount towards security for safeguarding revenue in respect of the tax payable
under this Act, either for a single consignment or for tax payable for a
particular period, and such security shall be adjusted against the tax payable
under this Act for that consignment or that period, as the case may be.
10. Payment of tax and security by dealers, and by
importer other than dealer. - (1) An unregistered dealer or an importer
other than a dealer liable to pay tax under this Act shall ascertain the import
value of goods on his own assessment, referred to herein as self-assessment, in
respect of consignment of specified goods at the time of entry of such goods
into a local area for consumption, use or sale therein and determine the tax
payable under the provisions of this Act accordingly upon his self-assessment.
(2) While making the declaration under section 8 in respect of entry of
specified goods, the unregistered dealer or importer other than a dealer shall
in the prescribed manner pay into the appropriate Government Treasury a security
towards the amount of tax payable under this Act as determined by him under
sub-section (1) upon such self-assessment and the proof of payment of such
security shall accompany the declaration made by such dealer or importer other
than a dealer under section 8.
(3) If it is found by an unregistered dealer or importer other than a
dealer within two years from entry of any consignment of specified goods that -
(a) the security paid by him under sub-section (2) in respect
of entry of such consignment of specified goods is lower than the amount of tax
actually payable by him under this Act, he shall pay the full amount of tax,
after adjustment of the amount already paid as security, to such authority,
within such period, in such manner and along with such documents, as may be
prescribed; and
(b) if such security paid under sub-section (2) in respect of
entry of such consignment of specified goods is in excess of the amount of tax
actually payable by him under this Act, he shall apply for refund of the amount
paid in excess to such authority, within such period, in such manner, and along
with such documents, as may be prescribed.
Chapter V
Assessment of tax, imposition of penalty and determination of
interest and late fee and refund of tax and security.
11.
Assessment of tax, imposition of penalty and determination of late fee and
interest. - (1) No assessment of tax shall be made by the Commissioner in
respect of any dealer or importer other than a dealer except as provided in this
section and unless an assessment is made under this section the tax paid by a
registered dealer in terms of a return furnished under section 9 or by an
unregistered dealer or an importer other than a dealer in terms of the
self-assessment under section 10, shall be accepted as full payment of admitted
tax payable under this Act.
(2) If for a return period of a year -
(a) no return is furnished by a registered dealer under
sub-section (1) of section 9; or
(b) the return furnished by a registered dealer appears to the
Commissioner to be incorrect or incomplete; or
(c) a claim for refund has been made by a registered dealer;
or
(d) the Commissioner is satisfied that an assessment is
required to be made for any other purpose under this Act, the Commissioner shall
assess the registered dealer, either for the return period or for the year
containing that return period, upon giving reasonable opportunity of hearing and
in such manner as may be prescribed, to the best of his judgement to ascertain
the amount of tax payable under this Act, recording the reasons for such
assessment.
(3) While making any assessment under sub-section (2), the
Commissioner may also direct the registered dealer to pay, in addition to the
tax assessed, a penalty not less than fifty per centum and not more than one
hundred and fifty per centum, of the amount of tax that has not been
disclosed by the registered dealer in his return, or in the case of failure to
submit a return, one hundred and fifty per centum, of the tax to be
demanded upon such assessment, as the case may be.
(4) If -
(a) no declaration under section 8 is made by an unregistered
dealer or an importer other than a dealer upon his self-assessment under section
10; or
(b) the Commissioner is satisfied that a declaration made
under section 8 by an unregistered dealer or an importer other than a dealer
upon his self-assessment under section 10 is not correct and complete or that
the full amount of tax payable in respect of such self-assessment has not been
paid; or
(c) a claim for refund has been made by an unregistered dealer
or an importer other than a dealer,
the Commissioner shall assess the
unregistered dealer or the importer other than a dealer, upon giving reasonable
opportunity of hearing in such manner as may be prescribed, to the best of his
judgement to ascertain the amount of tax payable under this Act in respect of
the entry of that consignment of specified goods upon recording the reasons for
such assessment.
(5) If no assessment is made by the Commissioner under sub-section (4) in
respect of any declaration made under section 8 by an unregistered dealer or an
importer other than a dealer upon his self-assessment under section 10, the same
shall be accepted as duly assessed and no further action will be taken in
respect of such declaration except specifically required for the purposes of
this Act.
(6) Determination of interest and determination of late fee payable under
this Act may be made upon scrutiny of return or at the time of assessment of
tax.
(7) No refund of tax or security shall be made unless an assessment in
respect of the said period, or entry of goods, as the case may be, is made.
12. Limitation for assessment. - (1) No assessment
in respect of a registered dealer shall be made after the 30th day of June next
following the expiry of two years from the end of the year in respect of which
or part of which the assessment is made, or the date of assessment made in
respect of the relevant assessment period under the West Bengal Sales Tax Act,
1994, or the West Bengal Value Added Tax Act, 2003, as the case may be,
whichever is later.
(2) No assessment in respect of an unregistered dealer or an importer
other than a dealer shall be made after six years from the end of the year to
which the relevant declaration furnished under section 8 relates.
(3) Notwithstanding anything contained in sub-section (1), or sub-section
(2), when a fresh assessment is required to be made in pursuance of an order in
appeal or revision, or in pursuance of any order of the Appellate and Revisional
Board under this Act or any Court, or in consequence of an order in appeal or
revision, or in pursuance of any order of the Appellate and Revisional Board or
any Court under the West Bengal Value Added Tax Act, 2003, or the West Bengal
Sales Tax Act, 1994, such fresh assessment may be made at any time within two
years from the date of such order.
(4) In computing the time limited by sub-section (1), sub-section (2), or
sub-section (3), for making any assessment under section 11, the period during
which the Commissioner is restrained from commencing or continuing any
proceedings from such assessment by an order of an authority under the West
Bengal Sales Tax Act, 1994, or the West Bengal Value Added Tax Act, 2003, or
under this Act, as the case may be, or any Court, shall be excluded.
Chapter VI
Collection of tax and measures for checking evasion of
tax
13. Seizure of goods for failure to produce declaration
under section 8 and penalty therefor. - (1) For failure to produce a
declaration required to be made under section 8 by a dealer or an importer other
than a dealer at the time of entry of specified goods into a local area for
consumption, use or sale therein, the Commissioner may seize the consignment of
specified goods and detain such consignment till such time as is required for
the purposes of this Act.
(2) Failure to produce a declaration required to be made under section 8
by a dealer or an importer other than a dealer at the time of entry of specified
goods into a local area for consumption, use or sale therein shall be deemed to
be wilful contravention of the provisions of this Act with intention of evasion
of tax, unless the contrary is proved.
(3) When any consignment of specified goods is seized under sub-section
(1) and the Commissioner is satisfied that the entry of such goods into a local
area was made for the purpose of consumption, use or sale therein, whether by
the dealer or the importer other than a dealer himself or by any other person,
he shall after giving the dealer or importer other than a dealer or the
transporter or the person from whom such goods have been seized an opportunity
of being heard, impose, in the manner as may be prescribed, a penalty for an
amount equivalent to twice the amount of tax payable under this Act.
(4) The penalty imposed under sub-section (2) shall be over and above the
tax payable under this Act, and the seized consignment of specified goods shall
be released upon payment of such penalty, along with payment of the tax payable
by an unregistered dealer or importer other than dealer under this Act on entry
of such specified goods.
Chapter VII
Offences and penalties
14. Offences and
penalties. - (1) Any person, who -
(a) fails to pay, within the time allowed any tax assessed or
any interest or late fee determined or any penalty imposed on him under this
Act, or
(b) neglects or refuses to produce and explain any accounts or
records or documents in accordance with the provisions of this Act or the rules
made thereunder,
shall, on conviction, be liable to be punished with fine
which may extend to ten thousand rupees.
(2) Any person, who -
(a) wilfully submits an untrue return or declaration or fails
to submit a return or declaration as required by the provisions of this Act or
the rules made thereunder, or
(b) fraudulently evades or attempts to evade the payment of
any tax, or any other amount due from him under this Act,
shall, on
conviction, be liable to be punished, if it is a first offence, with fine which
may extend to ten thousand rupees, and if it is a second or subsequent offence
with simple imprisonment which may extend to six months or with fine which may
extend to twenty-five thousand rupees or with both.
(3) Whoever wilfully attempts in any manner to evade or defeat any tax
imposed under this Act, shall, in addition to any other penalty provided by any
law for the time being in force, be liable also for the offence of dishonest
misappropriation of property under section 403 of the Indian Penal Code, and
shall be punishable with imprisonment of either description which shall not be
less than three months but which may extend to two years or with fine not
exceeding twenty-five thousand rupees or with both.
(4) Whoever knowingly produces incorrect declaration, accounts,
registers, documents or electronic record or knowingly furnishes incorrect
information or suppresses material information shall be punishable with
imprisonment of either description which shall not be less than three months but
which may extend to two years or with fine not exceeding twenty-five thousand
rupees or with both.
(5) Any person, who knowingly is involved in any fraudulent evasion or
attempt at evasion or abetment of evasion of any tax payable under this Act,
shall, on conviction, be liable to be punished with simple imprisonment which
may extend to six months or with fine which may extend to twenty-five thousand
rupees or with both.
(6) Whoever obstructs any officer making inspection or search or seizure
or taking other action under this Act, shall be punishable with imprisonment of
either description which shall not be less than three months but which may
extend to two years or with fine not exceeding twenty-five thousand rupees or
with both.
(7) In any prosecution for an offence under this Act required a culpable
mental state on the part of accused, the court shall presume the existence of
such culpable mental state until the contrary is proved.
Explanation. - In this sub-section, "culpable mental state"
includes intention, motive, knowledge of a fact, or belief in, or reason to
believe, a fact.
(8) Any offence punishable under this Act shall be non-cognizable and
bailable.
(9) No Court shall take cognizance of any offence under this Act of the
rules made thereunder except with the previous sanction of the Commissioner.
(10) Notwithstanding anything contained elsewhere in the Act, no
prosecution for any offence enumerated hereinbefore shall be instituted in
respect of the same fact for which a penalty has been imposed under any other
provisions of the Act and subsequently paid by the dealer and no such penalty
shall be imposed vice versa.
Chapter VIII
West Bengal Compensatory Entry Tax Fund and its
utilisation
15. Establishment of fund. -(1) There shall
be established for the purposes of this Act, a fund to be called the West Bengal
Compensatory Entry Tax Fund.
(2) The Fund shall be under the control of the State Government and there
shall be credited thereto -
(a) any sum of money credited under section 16;
(b) any sum of money credited under section 17;
(c) any sum realised by the State Government in carrying out
its function under this Act or in the administration of this Act;
(d) any fund provided by the Central Government for the
development or facilitating the trade, commerce and industry in the State as
mentioned in section 18.
(3) The balance to the credit of the Fund shall not
lapse at the end of the financial year.
16. Crediting of proceeds to the Fund. - The
proceeds of the levy under this Act shall first be credited to the Consolidated
Fund of West Bengal, and the State Government may, if the State Legislature by
appropriation made by law in this behalf so provides, credit such proceeds to
the Fund from time to time, after deducting the expenses of collection, for
being utilised exclusively for the purposes of this Act.
17. Grants and loans by State Government. - The
State Government may, after due appropriation made by the State Legislature by
law in this force, credit in the Fund, by way of grants or loans, such sums or
money as the State Government may consider necessary.
18. Utilisation of proceeds of levy. - (1) The
proceeds of the levy under this Act, net of the cost of collection and
incidental expenses, shall be utilized for the development or facilitating the
trade, commerce and industry in the State which shall include the following:-
(a) construction, development and maintenance of roads and
bridges for linking the market and industrial areas;
(b) construction, development and maintenance of transport
hubs and cold storage facilities wherever possible;
(c) construction, development and maintenance of linking the
markets and industrial areas to railway stations, ports, waterways and airports,
wherever possible;
(d) construction, development and maintenance of railway
over-bridges and sub-ways;
(e) creating infrastructure for supply of electricity and
water to industries and other commercial complexes;
(f) creating, development and maintenance of other
infrastructure for the furtherance of trade, commerce and industry in
general;
(g) providing finance, aids, grants and subsidies for
creating, developing ' and maintaining pollution free environment in the
concerned areas;
(h) any other purpose connected with the development of trade,
commerce and industry or for facilities relating thereto;
(i) providing finance, aids, grants and subsidies to local
bodies and State Government agencies for the purposes specified above.
(2)
The State Government shall-
(a) ensure that the proceeds of tax collected under this Act,
net of the cost of collection and incidental expenses, are utilized for
facilitating trade, commerce and industry in the State;
(b) identify the areas which require immediate development or
maintenance of infrastructure and other facilities and allot proceeds of tax
under this Act for the purposes specified in sub-section (1);
(c) ensure that the proceeds of tax collected under this Act,
net of the cost of collection and incidental expenses, are not much more than
the amount actually required for development of local areas for facilitating
trade, commerce and industry in the State.
Chapter IX
Management of Fund
19. Maintenance of
accounts. - The State Government shall maintain proper accounts and other
records in such forms, and in such manner, as may be prescribed.
20. Administration of Fund. - The State Government
shall administer the Fund and take such decisions regarding investment in the
development or facilitating the trade, commerce and industry in the State.
Chapter X
Miscellaneous
21. Indemnity of Government
servant. - No suit, prosecution or other legal proceedings shall lie against
any State Government servant for anything which is in good faith done or
intended to be done under this Act or the rules made thereunder.
22. Power of State Government to make rules. - (1)
The State Government may, by notification, make rules, with prospective or
retrospective effect, for carrying out the purposes of this Act.
(2) In particular and without prejudice to the generality of the
foregoing power, such rules may provide for all or any of the matters which
under any provision of this Act are required to be prescribed, or to be provided
for, by rules.
(3) In making any rules under this section, the State Government may
direct that a breach thereof shall be punishable with fine not exceeding one
thousand rupees and, when the offence is a continuing one, with a daily fine not
exceeding one hundred rupees during the continuance of such offence.
23. Power to remove difficulties. - If any
difficulty arises in giving effect to any of the provisions of this Act, the
State Government may, by order, not inconsistent with the provisions of this
Act, remove the difficulty:
Provided that no such orders shall be made after the expiry of a period
of two years from the appointed day.
24. Repeal and saving. - (1) The West Bengal State
Tax on Consumption or Use of Goods Act, 2001, is hereby repealed.
(2) Notwithstanding anything contained elsewhere in this Act, the
provisions of this Act shall not -
(a) affect any right, privilege, obligation or liability
acquired, accrued or incurred under the anything done or any action taken under
the said repealed Act; or
(b) affect any penalty, forfeiture or punishment incurred in
respect of any offences committed against, or in respect of any contravention of
any provision of the said repealed Act; or
(c) affect any investigation, legal proceeding or remedy, in
respect of any such privilege, obligation or liability, penalty, forfeiture or
punishment as aforesaid and any such investigation, legal proceeding or remedy
may be instituted, continued or enforced, any such forfeiture may be made and
penalty or punishment may be imposed under the said repealed Act.
Schedule
[See clause (v) of section 2 read with sub-section (2) of
section 4]
|
Serial No.
|
Description of goods
|
|
|
(1)
|
(2)
|
|
|
1.
|
Goods referres to in Schedule C, Schedule CA and Schedule D of
the West Bengal Value Added tax Act, 2003
|
West Bengal Act 37 of 2003. |
|
2.
|
Goods specified in Schedule IV and in Schedule VIII of the West
Bengal Sales Tax Act, 1994.
|
West Bengal Act 49 of 1994. |
