The Kolkata Gazette

1 Kolkata GazetteTheExtraordinaryPublished by AuthoritySRAVANA 9]MONDAY, JULY 31, 2006[SAKA 1928 KGA(FIN)-MP1 West Bengal Act XVIII of 2006 THE WEST BENGAL FINANCE ACT, 2006.[Passed by the West Bengal Legislature.][Assent of the Governor was first published in the Kolkata Gazette ,Extraordinary, of the 31st July, 2006.]An Act to amend the Indian Stamp Act, 1899, in its application to West Bengal, theBengal Amusements Tax Act, 1922, the Bengal Agricultural Income-tax Act, 1944, theWest Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972,the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979,the West Bengal Entertainment-cum-Amusement Tax Act, 1982, the West Bengal SalesTax Act, 1994, the West Bengal Sales Tax (Settlement of Dispute)

2 Act, 1999, theWest Bengal State Tax on Consumption or Use of Goods Act, 2001, the West BengalTransport Infrastructure Development Fund Act, 2002, and the West Bengal Value AddedTax Act, III Acts of the West Bengal OF WEST BENGALLAW DEPARTMENTL egislativeNOTIFICATIONNo. 947-L. 31st July, 2006. The following Act of the West Bengal Legislature, having been assented to by theGovernor, is hereby published for general information: Registered No. WB/SC-247No. WB(Part-III)/2006/SAR-6 The West Bengal Finance Act, 2006.(Sections 1-3.)WHEREAS it is expedient to amend the Indian Stamp Act, 1899, in its applicationto West Bengal, the Bengal Amusements Tax Act, 1922, the Bengal AgriculturalIncome-tax Act, 1944, the West Bengal Entertainments and Luxuries (Hotels andRestaurants) Tax Act, 1972, the West Bengal State Tax on Professions, Trades,Callings and Employments Act, 1979, the West Bengal Entertainment-cum-AmusementTax Act, 1982, the West Bengal Sales Tax Act, 1994, the West Bengal Sales Tax(Settlement of Dispute)

3 Act, 1999, the West Bengal State Tax on Consumption or Useof Goods Act, 2001, the West Bengal Transport Infrastructure Development Fund Act,2002 and the West Bengal Value Added Tax Act, 2003, for the purposes and in themanner hereinafter appearing;It is hereby enacted in the Fifty-seventh Year of the Republic of India, by theLegislature of West Bengal, as follows: 1.(1) This Act may be called the West Bengal Finance Act, 2006.(2) Save as otherwise provided, it shall come into force on such date, or shall bedeemed to have come into force on such date, as the State Government may, bynotification in the Official Gazette , appoint, and different dates may be appointed fordifferent provisions of this (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 mannerhereinafter provided.

4 (2) In Schedule IA to the principal Act, in article 23, in the column under theheading Proper Stamp-duty , (a) in clause (a), for the words eight per centum , the words six percentum shall be substituted;(b) in clause (b), for the words eight per centum , the words six percentum shall be substituted;(c) in clause (c), for the words six per centum , the words five per centum shall be the Bengal Amusements Tax Act, 1922, (1) in section 8A, (a) for sub-section (2), the following sub-section shall be substituted: (2) If no return is submitted under section 4 by a proprietor inrelation to a cinematograph exhibition or if the return submitted bysuch proprietor appears to the prescribed authority to be incorrect orincomplete, he shall, after giving such proprietor a reasonableopportunity of being heard and after making such enquiry as heconsiders necessary, assess to the best of his judgement the amountof entertainments tax.

5 Surcharge or additional surcharge payable underthis Act by such proprietor and where such proprietor fails to submitthe return within such date as may be prescribed by rules made underthis Act, or the date as specified in the arrangement approved by theState Government, or has wilfully furnished incorrect particulars inthe return submitted, as the case may be, the prescribed authoritymay, if he is satisfied that there is no reasonable cause for the defaultor for furnishing incorrect information in the return, direct suchproprietor to pay by way of penalty in addition to the amount ofentertainments tax, surcharge or additional surcharge so assessed a2 of Act V Act IV Ben.

6 ActXXI of Ben. Act VIof Ben. Act VIof Ben. ActXLIX of Ben. Act IVof Ben. ActXV of Ben. ActXXI of Ben. ActXXXVII of title andamendment ofAct 2 of ofBen. Act V KOLKATAGAZETTE, EXTRAORDINARY, JULY 31, 2006[PARTIIIThe West Bengal Finance Act, 2006.(Section 3.)sum not exceeding double the amount of entertainments tax, withinthe date specified in a notice issued in this behalf by the prescribedauthority. ;(b) for sub-section (3), the following sub-section shall be substituted: (3) Where (a) any proprietor in relation to any entertainment, otherthan horse racing and cinematograph exhibition, has notobtained any prior permission from the prescribedauthority before holding any entertainment, or(b) any proprietor referred to in clause (a), or any proprietorin relation to a pool game or bowling game or sportsand games held in an amusement park, theme park orwater games park, as the case may be, has not furnishedany particulars to the prescribed authority as requiredunder the provisions of this Act or the rules madethereunder, or(c)]

7 Upon enquiry or information received, the prescribedauthority has reasons to believe that (i) the proprietor referred to in clause (a) has furnishedincorrect particulars at the time of obtainingpermission from the prescribed authority tohold any entertainment referred to in this sub-section, or(ii) the proprietor in relation to a pool game or bowlinggame or sports and games held in an amusementpark, theme park or water games park, has furnishedany particulars required under the provisions ofthis Act or rules made thereunder which areincorrect or incomplete,the prescribed authority shall, in such manner as may be prescribed,proceed to assess to the best of his judgement the amount ofentertainments tax payable by such proprietor after giving him areasonable opportunity of being heard.

8 And after giving credit for thesecurity furnished under section 4 of the Act, if any, direct suchproprietor to pay the amount of tax so assessed in such manner, andwithin such date, as may be prescribed: Provided that where the proprietor in relation to pool game orbowling game or sports and games held in an amusement park,theme park or water games park fails to submit the particulars withinsuch date as may be prescribed or wilfully furnishes incorrectparticulars and where the prescribed authority is satisfied that thereis no reasonable cause for the default, or for furnishing the incorrectparticulars, the prescribed authority may direct such proprietor to payby way of penalty in addition to the amount of entertainments taxso assessed.

9 A sum not exceeding the amount of entertainments tax,which shall be paid within the date specified in a notice issued inthis behalf by the prescribed authority. ;(2) to section 8C, the following Explanation shall be added: Explanation. For the purpose of this section, the expression totalamount invested , in respect of making a new multiplextheatre complex or converting an existing cinema hall into a new multiplextheatre complex, shall mean any amount paid by the proprietor (a) for purchasing or developing land for the construction of the multiplextheatre complex and in case, the land so purchased is utilisedPARTIII]THE Kolkata Gazette , EXTRAORDINARY,JULY 31, 20063 The West Bengal Finance Act, 2006.

10 (Section 3.)for building any commercial or industrial or residential unit inaddition to the multiplex theatre complex, proportionate value of landactually utilised for the construction of the multiplex theatre complexincluding the proportionate share of land required to be kept vacantas per existing building rules of the municipality where such multiplextheatre complex is situated; or(b) for defraying the cost of construction of the building in which themultiplex theatre complex is situated along with the amount paidtowards the cost of construction of the space utilised for setting upof other multi-entertainment activities and facilities as notified by theState Government in the Official Gazette in accordance with theprovision of clause (5a) of section 2 of the Act and owned by theproprietor.