West Bengal Finance Act, 2005

No: 4 Dated: Mar, 31 2005

THE WEST BENGAL FINANCE ACT, 2005

West Bengal Act IV of 2005

    An Act to amend the Bengal Electricity Duty Act, 1935, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment And Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987, the West Bengal Sales Tax Act, 1994, the West Bengal State Tax On Consumption Or Use Of Goods Act, 2001 and the West Bengal Value Added Tax Act, 2003.

    WHEREAS it is expedient to amend the Bengal Electricity Duty Act, 1935, the West Bengal Primary Education Act, 1973, the West Bengal Rural Employment And Production Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, the West Bengal Taxation Tribunal Act, 1987, the West Bengal Sales Tax Act, 1994, the West Bengal State Tax On Consumption Or Use Of Goods Act, 2001 and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing;

    It is hereby enacted in the Fifty-sixth 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, 2005.

(2) It shall come into force on the 1st day of April, 2005.

2. Amendment of Ben. Act X of 1935:- In the Bengal Electricity Duty Act, 1935, in the First Schedule, in Part A, for the figures and word "40 paise", the figures and word "20 paise" shall be substituted.

3. Amendment of West Ben. Act XLIII of 1973:- In the West Bengal Primary Education Act, 1973, in section 78B,—

(a) in clause (ha), for the words "two per centum", wherever they occur, the words "one per centum" shall be substituted;

(b) in clause (hb), for the words "two per coition", the words "one per centime' shall be substituted;

(c) in clause (hc), for the words "two per centum", the words "one per centum" shall be substituted;

(d) in clause (he), for the words "two per centum", the words "one per centum" shall be substituted.

4. Amendment of West Ben. Act XIV of 1976:- In the West Bengal Rural Employment And Production Act, 1976, in section 4, in sub-section (3),—

(a) in clause (gl), for the words "two per centum", wherever they occur, the words "one per centum" shall be substituted;

(b) in clause (g2), for the words "two per centum", the words "one per centum" shall be substituted;

(c) in clause (g3), for the words "two per centum", the words "one per centum" shall be substituted;

(d) in clause (g5), for the words "two per centum", the words "one per centum" shall be substituted.