West Bengal Finance Act, 1999
No: 3 Dated: Mar, 31 1999
THE WEST BENGAL FINANCE ACT, 1999
West Bengal Act III of 1999
An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Electricity Duty Act. 1935, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Urban Land Taxation Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Multi-Storeyed Building Tax Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996
WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its application to West Bengal, the Bengal Electricity Duty Act, 1935, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972, the West Bengal Urban Land Taxation Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Multi-Storeyed Building Tax Act, 1979, the West Bengal Entertainment-Cum-Amusement Tax Act, 1982, the West Bengal Luxury Tax Act, 1994, the West Bengal Sales Tax Act, 1994, and the West Bengal Building Tax Act, 1996, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Fiftieth 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 Finance Act, 1999.
(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 not earlier than the first day of May, 1995, as the State Government may, by notification in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. Application and amendment of Act 2 of 1899:- (1) The Indian Stamp Act, 1899 (hereinafter referred to as the principal Act) shall, in its application to West Bengal, be amended for the purpose and in the manner hereinafter provided.
(2) In Schedule IA to the principal Act, for the Explanation appended to article 33, the following Explanation shall be substituted:—
"Explanation.—For the purpose of this article, member of a family shall mean parent, spouse, son, daughter (unmarried, widowed or divorcee), son's wife, grandson, granddaughter, brother or sister (unmarried, widowed or divorcee)."
3. Amendment of Ben. Act X of 1935:- In the Bengal Electricity Duty Act, 1935,—
(1) in section 2, to clause (2a), the following Explanation shall be added and shall be deemed to have been added on the 1st day of February, 1993:—
Explanation.—"Some other charge" shall include demand charge and power factor surcharge.';
(2) in the First Schedule, in Part B, for the Explanation, the following Explanation shall be substituted:—
Explanation.—Notwithstanding anything contained in Part A or Part C, where energy is consumed in any premises for lights and fans and for any other purposes in connection with industrial or manufacturing process, including cold storage, electrolysis or heating in electric furnaces, carried on therein, and the quantity of energy consumed for lights and fans is not separately indicated by meters or sub-meters, such quantity of energy consumed for lights and fans or for any other purposes shall be deemed to have been consumed for industrial purposes and the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of this part:
Provided that in respect of energy consumed in residences situated in such premises, the duty shall be payable in accordance with the rate in article (1) or article (2), as the case may be, of Part C of this Schedule.
(3) in the Second Schedule, to the entry against item No. (13), the following Explanation shall be added and shall be deemed to have been added on the 1st day of April, 1993:—
Explanation.—A sick industrial unit or a closed industrial unit, after being rehabilitated or revived, shall be deemed to be a newly set up industrial unit.
4. Amendment of Ben. Act IV of 1944:- In the Bengal Agricultural Income-tax Act, 1944,—
(1) in section 21, in sub-section (3A), the words and figures ", except the powers provided under section 37," shall be omitted;
(2) to section 37, the following Explanation shall be added at the end:—
Explanation.—For the purposes of this section, the expression "Commissioner" shall include an Additional Commissioner of Agricultural Income-tax appointed under sub-section (2) of section 21.';
(3) in section 45, in sub-section (4), for the words "three years" in the two places where they occur, the words "six years" shall be substituted.