West Bengal Finance Act, 2013
No: 1 Dated: Mar, 26 2013
THE WEST BENGAL FINANCE ACT, 2013
West Bengal Act I of 2013
An Act to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West West Bengal Value Added Tax Act, 2003.
WHEREAS it is expedient to amend the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979, and the West Bengal Value Added Tax Act, 2003, for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Sixty-fourth 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, 2013.
(2) Save as otherwise provided, 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 in the Official Gazette, appoint, and different dates may be appointed for different provisions of this Act.
2. Amendment of West Ben. Act VI of 1979:- In the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,—
(1) in section 2, in clause (f),—
(a) for the words "club or association, so engaged", the words "club or association, or a branch or office of such firm, company, corporation or other corporate body, any society, club or association, so engaged" shall be substituted;
(b) Explanation shall be renumbered as Explanation I, and after the Explanation, so renumbered, the following Explanation shall be inserted:—
"Explanation II—For the purpose of this clause, every branch or office of a firm, company, corporation or other corporate body, any society, club or association shall be deemed to be separate person.";
(2) after section 5B, the following section shall be inserted:—
5C;- "Special provision for registration and enrolment:- (1) Notwithstanding anything contained in sub section (1) and sub-section (2) of section 5, an employer or a person, other than a person earning salary or wages in respect of whom the tax is payable by his employer, who is liable to pay tax under section 3, or section 4, or both but has failed to apply for registration or enrolment or both under the Act, may, at his option, make an application for registration or enrolment or both in the prescribed form to the prescribed authority under section 5 within the 31st day of January, 2014, alongwith a declaration by such employer or person in such prescribed form together with the proof of payment of tax, for the amount as mentioned in sub-section (2):
Provided that the provisions of this sub-section shall not apply to any employer or person,—
(a) if any notice for determination of his liability to pay tax under any of the provisions of the Act has been issued to him under section 17; or
(b) if any accounts, registers or documents, including those in the form of electronic records have been seized from him under section 17 on or after coming into force of this section.
(2) The amount of tax, depending on the fact whether tax is payable by the employer or a person, as the case may be, and the year or years or part thereof for which tax is to be paid under this section, in lieu of the tax otherwise payable by such employer or a person, shall be—
(a) in respect of an employer liable to deduct and pay tax under section 4, at such rate not exceeding rupees two hundred per month per employee, as may be prescribed, for a maximum period of two years;
(b) in respect of tax payable by a person under section 3, at such rate not exceeding rupees two thousand five hundred per annum, as may be prescribed, for a maximum period of two years.
(3) If the application referred to in sub-section (1) filed by an employer or a person is found to be in order and the tax according to the declaration have been paid, the prescribed authority shall grant registration or enrolment or both to such an employer or a person within thirty days from the date of receipt of such application.";