The Government of West Bengal on March 17, 2023, published the West Bengal Finance Act, 2023 to further amend the Bengal Agricultural Income-tax Act, 1944, and the West Bengal Sales Tax (Settlement of Dispute) Act, 1999
The following has been stated namely: -
• In section 3 of the Bengal Agricultural Income-tax Act, 1944 which states “Charge of Agricultural Income-tax” in clause (d) of sub-section (2) of section 3, for the words, figures, and letters "31st day of March 2023", the words, figures, and letters "31st day of March 2025" shall be substituted.
• In section 2 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 which states “Definitions” in sub-section (1)-
(i) in clause (a), for the words, figures, and letters "arrears of dues, in respect of the relevant Act and pending before any authority on the 31st day of January 2020", the words, figures, and letters "arrears of dues, reduced by, any deposit already made as per provisions of the relevant Act for the entertainment of any appeal or revision thereunder, and/or any amount already paid, whether by way of deposit, security or otherwise, in terms of any order passed by any court or tribunal, or otherwise, and/or any amount recovered through any recovery proceedings including any garnishee proceeding, under the relevant Act, and pending before any authority on the 10th day of February 2023" shall be substituted;
(ii) in clause (aa), after the words "under the said Act", the words "reduced by any deposit already made or any amount already paid in respect thereof" shall be inserted;
(iii) for clause (b), the following clause shall be substituted: —
`(b) "applicant" means a "dealer", a "transporter, carrier or transporting agent", an "occupier of a jute mill" or a "shipper of jute" as defined in the relevant Act, and includes legal heir, successor, assignee or nominee of such dealer, transporter, carrier or transporting agent, the occupier of a jute mill or shipper of jute where the business of such dealer, transporter, carrier or transporting agent, the occupier of a jute mill or shipper of jute has ceased to exist or has been discontinued prior to the date of coming into force of this Act, but does not include such dealer, transporter, carrier or transporting agent, the occupier of a jute mill or shipper of jute, if any proceeding for prosecution has been instituted against him for any offense punishable under any of the provisions of the relevant Act
Provided that the applicant shall also include a dealer and an importer other than a dealer as referred to in clause (g) and clause (k), as the case may be, of sub-section (1) of section 2 of the West Bengal Tax on Entry of Goods into Local Areas Act, 2012.
• In Section 4 of the West Bengal Sales Tax (Settlement of Dispute) Act, 1999 states “Eligibility for settlement” for the words, figures, and letters "the 31st day of January 2020", wherever they occur, the words, figures, and letters "the 10th day of February 2023" shall be substituted;
This shall come into force with immediate effect, and the other provisions of this Act shall come into force on such date, with prospective or retrospective effect as required, as the State Government may, by notification in the Official Gazette, appoint and different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Disclaimer: refer to the document to view further amendments
[Notification No. 258-L]
