1. Short
title, extent and commencement
TAXING AUTHORITIES,
APPELLATE AND REVISIONAL BOARD AND BUREAU
6. Other
persons appointed to assist the Commissioner
7. Appellate
and Revisional. Board
9. Persons
appointed under the Act to be deemed to be public servants
INCIDENCE AND LEVY OF
TAX
11. Incident
of tax on purchase of raw jute
12. Contingent
liability to pay tax on purchase
14. Liability
to pay tax on transfer of property in goods involved in execution of works
contract
15. Liability
of a casual dealer to pay tax
16A. Levy
of tax on sales by casual dealer
17. Levy
of tax on turnover of purchases
17A. Levy
of tax on purchases by casual dealers
18. Levy
of tax on taxable contractual transfer price
19. Power
of the State Government to fix rates of tax on sale of goods specified in
Schedule D
20. Power
of the State Government to amend Schedules
22. Input
tax credit or input tax rebate by a registered dealer
NEGATIVE LIST
LIST OF GOODS
NOT ELIGIBLE FOR INPUT TAX CREDIT OR INPUT TAX REBATE
PART I
23. Bar
to carry on business as a dealer without being registered
25. Enrolment
of transporters, carriers or transporting agents
27. Amendment
of certificate of registration
27A Information
to be furnished by a registered dealer regarding changes of business
27B. Transfer
of business by a registered dealer
27C. Partial
transfer of business by a registered dealer
27D. Declaration
in respect of the manager or other officers of a registered dealer
27E. Penalty
for contravention of the provisions of sections 27A, 27B, 27C or 27D
28. Amendment
of certificate of enrolment
28A. Cancellation
of certificate of enrolment
29. Cancellation
of certificate of registration
30. Option
for cancellation of registration under specified circumstances
PART II
OTHER
INFORMATION TO BE FURNISHED BY A CASUAL DEALER, A DEALER, ETC.
30C. Penalty
for non‑furnishing or furnishing of incorrect information under section
30B
30D. Compounding
of penalty that may be imposed under section 30C
30F. Statements
to be furnished by casual dealers
31. Payment
of net tax or any other tax, interest, penalty
31A. Adjustment
of reverse credit
32. Furnishing
of return by dealer
34. Interest
for non‑payment or delayed payment of assessed tax
34A. Interest
for failure to make payment of tax as referred to in clause (a) of section 118
35. Exemption
from payment of interest
36. Interest
payable by Commissioner
37. Rounding
off of net tax or any other tax payable for calculation of interest
38. Rounding
off of amount of net tax or any other tax, or penalty
39. Collection
of tax only by dealers liable to pay tax
40. Deduction
at source from payment to a dealer against execution of works contract
PART I
PART II
SCRUTINY
AND VERIFICATION OF STATEMENTS AND DOCUMENTS FURNISHED BY A CASUAL DEALER
44A. Scrutiny
and verification of statements and documents furnished by a casual dealer
PROVISIONAL ASSESSMENT
AND ASSESSMENT UPON HEARING ANE DETERMINATION OF INTEREST
46. Assessment
after giving notice to the registered dealer
48. Assessment
of tax payable by dealers other than registered dealer
51. Rectification
of mistake in determination of interest
52. Assessment
without prejudice to prosecution for any offence
RECOVERY OF TAX, PENALTY
AND INTEREST AND REFUND
54. Certain
transfers of immovable property by a dealer to be void
55. Recovery
of tax, penalty and interest, appointment of Tax Recovery Officer, etc.
56. Tax
Recovery Officer to whom certificates to be forwarded
57. Amendment
of certificates for tax recovery
58. Validity
of certificates for tax recovery
59. Transmission
of certificates for tax recovery to Collector in certain cases
60. Special
mode of recovery of tax, penalty and interest by Commissioner
61. Refund
to certain class of persons
62. Refund
of tax etc. paid in excess
MAINTENANCE
OF ACCOUNTS ETC.BY A DEALER
63. Maintenance
of accounts, records etc.
64. Compulsory
issue of tax invoice, invoice, cash memo or bill
65. Imposition
of penalty for non‑issue or improper issue of tax invoice, invoice, cash
memo or bill
67. Seizure
of accounts of a dealer or casual dealer or any other person
68. Entry
and search of place of business or any other place
69. Sealing
of any place or almirah, cabinet, safe, locker, drawer etc.
70. Maintenance
of accounts by transporter, carrier or transporting agent, and inspection
72. Power
of the Commissioner to stop delivery of goods and seizure of such goods
73. Restriction
on movement of goods
75. Stock of
goods stored in undisclosed warehouse in contravention of section 73
77. Penalty
for transporting goods in contravention of section 73 or section 81
80. Regulatory
measures for transport of goods through West Bengal
81. Measures
to prevail evasion of tax on sales within West Bengal
82. Exemption
from operation of provisions of section 80 and section 81
APPEAL, REVISION,
REVIEW, POWER OF TAKING EVIDENCE ON OATH AND REFERENCE
84. Appeal
against provisional or other assessment
85. Suo
motu revision by Commissioner
86. Revision
by Commissioner upon application
87. Revision
by Appellate and Revisional Board
89. Appeal,
review or revision in certain cases
90. Reasonable
opportunity to be given to the person likely to be adversely affected
91. Power
of taking evidence on oath
OFFENCES
AND PENALTIES, SPECIAL PROVISION FOR LIABILITY TO PROSECUTION AND COMPOUNDING
OF OFFENCES
94. Special
provision for liability to prosecution
MISCELLANEOUS
97. Indemnity
of Government servant
98. Returns
etc. to be confidential
100. Permit
for exhibition‑cum‑sale
101. Penalty
for organisation exhibition cum‑sale in contravention of section 100
102. Determination
of certain disputed questions
109. Bar
to proceedings in civil court
110. Manner
of payment of tax, penalty, interest, etc.
111. Power
of Commissioner to collect statistics from dealers
112 Power
of State Government to prescribe rates of fees
113. Power
of State Government to engage any person, firm or company to collect certain
information
114. Power
of State Government to make rules
116. Payment
of tax in respect of industrial units enjoying Deferment, Remission and Tax
Holiday
117. Penalty for
contravention or misuse of provisions of section 116
120. Option
to make payment of deferred tax at discounted rate
122. Power
to remove difficulties
123. Amendment
of West Bengal Act 49 of 1994
SCHEDULE A‑ GOODS ON SALE OF WHICH NO TAX IS
PAYABLE
SCHEDULE AA‑SALES OF GOODS
WHICH SHALL BE ZERO‑RATED
SCHEDULE B‑ LIST OF GOODS TAXABLE AT 1%
SCHEDULE C‑ LIST OF GOODS TAXABLE AT 4%
SCHEDULE CA‑LIST OF GOODS
TAXABLE AT 12.5%
SCHEDULE E‑ AMENDMENT IN THE WEST BENGAL SALES TAX
ACT, 1994