Section 4 of West Bengal Finance Act, 2014

In the West Bengal Value Added Tax Act, 2003,—

(1) in section 2,—
(a) in clause (6), for the words “by notification specify, but shall not
include second hand plant and machinery”, the words “by notification
specify” shall be substituted;
(b) in clause (19A), for the words “in respect of works contract executed
within West Bengal”, the words “in respect of works executed within
West Bengal” shall be substituted;
(2) in section 7, in sub-section (1), for the words and figures “may constitute
a West Bengal Sales Tax Appellate and Revisional Board for discharging
the functions as referred to in section 87”, the words and figures “may
constitute a West Bengal Sales Tax Appellate and Revisional Board
in Kolkata, and its different benches in other districts of the State,
for discharging the functions as referred to in section 87” shall be
substituted;
(3) in section 10, in sub-section (6), for the words, figures and brackets “under
sub-section (2) or under sub-section (3) or under sub-section (4) of
section 14”, the words and figures “under section 14” shall be substituted;
(4) in section 24,—
(a) in sub-section (1),—
(i) first proviso shall be omitted;
(ii) second proviso shall be omitted;
(b) sub-section (2B) shall be omitted;
(5) in section 32,—
(a) in sub-section (2), in the fifth proviso, for the words, figures and
letters “on or before the 30th day of June, 2013”, the words, figures
and letters “on or before the 31st day of July, 2014” shall be
substituted;
(b) after sub-section (4), the following sub-section shall be inserted:—
“(4A) The provisions of sub-section (4) shall, mutatis mutandis,
apply for collection of tax at source made in terms of section 40A.”;
(6) in section 33, in sub-section (1), in the second proviso, for the words,
figures and letters “on or before the 30th June, 2013”, the words, figures
and letters “on or before the 31st day of July, 2014” shall be substituted;
(7) after section 40, the following section shall be inserted:—
“Collection of tax
at source.
40A. (1) Notwithstanding anything contained in
section 32 or any rules made thereunder or any terms
of a contract to the contrary, the person responsible for paying any sum
for intra-state purchase of taxable goods from any dealer, wholly or partly
in pursuance of a contract between such dealer and the Government or a
local authority shall, at the time of payment of any sum to such dealer by
any mode of payment, deduct towards tax payable under section 16 an
amount equal to such percentage or percentages, not exceeding the rate
specified in clause (b) of sub-section (2) of section 16, of such sum, and
in such circumstances, as may be prescribed.
(2) The provisions of sub-section (2) to sub-section (6) of section 40
shall, mutatis mutandis, apply for collection of tax at source to be made in
terms of this section.”;
(8) in section 43,—
(a) in sub-section (3), the following proviso shall be deemed to have
been inserted with effect from the 1st day of April, 2012:—
“Provided that where a dealer pays in full the amount specified in
the computation sheet, the return(s) submitted by the dealer for the
relevant period shall be eligible to be considered for deemed
assessment under section 47 or summary assessment under section
47AA, as the case may be.”;
(b) in sub-section (5),—
(i) for the words, letters, figures and brackets “may deem fit and
proper, not only for the reason as described in this sub-section
read with clause (ca) of sub-section (1) of section 46 but also
for any other reason as contained in other clauses of sub-section
(1) of section 46 where it is required to do so and also act
according to the provision of sub-section (2) and sub-section
(3), of section 46”, the words “may deem fit and proper” shall
be substituted;
(ii) in the second proviso, for the words, letters, figures and brackets
“clause (ca) of sub-section (1) of section 46”, the words,
figures and brackets “sub-section (1) of section 46” shall be
substituted;
(iii) in the third proviso, for the words, letters, figures and brackets
“under any of the clauses of sub-section (1) of section 46, other
than clause (ca) of sub-section (1) of section 46”, the words,
figures and brackets “under sub-section (1) of section 46 for
reasons to be recorded in writing” shall be substituted;
(c) in sub-section (5A),—
(i) for the words, figure and brackets “report drawn under sub

section (3)”, the words, figures and brackets “report, in respect

of any selection made under sub-section (1) on or after the 1st
day of April, 2012, drawn under sub-section (3)” shall be
deemed to have been substituted with effect from the 1st day
of April, 2012;
(ii) for the words “deemed to be an order of assessment and the
computation sheet attached to the report shall be deemed to be
a notice of demand”, the words, figures and brackets “deemed
to be an order of assessment under sub-section (1) of section
46 and the computation sheet attached to the report shall be
deemed to be a notice of demand upon such assessment” shall
be deemed to have been substituted with effect from the 1st
day of April, 2012;
(iii) for the proviso, the following proviso shall be substituted:—
“Provided that where an amount of net tax or interest or
late fee is found to have been paid in excess as mentioned in
such report and computation sheet, on expiry of one month as
stated above, the said computation sheet shall be deemed to be
a notice of demand.”;
(d) sub-section (6) shall be omitted;

9) after section 43A, the following section shall be inserted:—

43AB. (1) If at any stage of a proceeding initiated
under the Act against a dealer, the Commissioner,
having regard to the nature and complexity of the accounts, records and
documents, has reasons to believe that the dealer is engaged in an activity
detrimental to the State revenue, he may call for audit of such accounts,
records and documents of the dealer by a special team of selected tax
professionals to be nominated by him in such manner, and subject to such
restrictions and conditions, as may be prescribed.
(2) The special team shall furnish a report of the audit in the prescribed
form duly signed and verified by it and setting forth such other particulars
as the Commissioner may require.”;
(10) in section 47AA, in sub-section (2), for the words, figure and brackets
“under sub-section (4)”, the words, letter, figures and brackets “under
sub-section (4), or unless an approval of the Commissioner is obtained for
making assessment under clause (b) of sub-section (1) of section 46, in
respect of any period starting on or after the 1st day of April, 2011” shall
be substituted;
(11) in section 49, in sub-section (1),—
(a) in the second proviso, for the words, letters, figures and brackets
“under clause (ca) of sub-section (1) of section 46”, the words, figures
and brackets “under sub-section (5) of section 43” shall be substituted;
(b) third proviso shall be omitted;
(c) fourth proviso shall be omitted;
(d) in the fifth proviso, for the words, figures, letters and brackets “under
clause (e), or clause (ea), of sub-section (1) of section 46 is required
to be made”, the words, figures and brackets “under sub-section (1)
of section 46 is required to be made by the Commissioner for any
refund pertaining to that period” shall be substituted;
(e) in the seventh proviso, for the words and figures “on or before 31st
day of December, 2013”, the words and figures “on or before the
31st day of December, 2014” shall be substituted.
(12) in section 61, in sub-section (1), in clause (aa), for sub-clause (ii), the
following sub-clause shall be substituted:—
“(ii) the sales to registered dealers within the meaning of section 3 of
the Central Sales Tax Act, 1956 exceeds fifty per centum of total sales;”;
(13) in section 87,—
(a) in sub-section (1),—
(i) first proviso shall be omitted;
(ii) second proviso shall be omitted;
(iii) third proviso shall be renumbered as the first proviso to that
sub-section and in the first proviso so renumbered, for the
words “Provided also that”, the words “Provided that” shall
be substituted;
(iv) to the first proviso so renumbered, the following provisos shall
be added:—
“Provided further that where an application for revision
has been filed on or after the 1st day of April, 2014, relating to
the provisional assessment or any other assessment passed by
appropriate authority by taking into consideration an adverse
finding arising out of seizure of books of accounts or other
records or goods or upon audit as referred to in section 43 or
upon special audit as referred to in section 43A, and where in
the first appeal or revision, such adverse finding is upheld by
the first appellate or revisional authority, such appellate or
revisional order shall not be revised by the Appellate and
Revisional Board where any revision case relating to earlier
period is already pending for disposal before it, unless the
applicant produces the document relating to—
(a) proof of payment of five per centum of the disputed
amount or rupees one lakh, whichever is less, and
(b) proof of payment of full amount of tax, interest and late
fee, as the applicant may admit to be due from him:
Provided also that any payment made against disputed
amount shall be adjusted as payment for the relevant assessment
period.”;
(b) after sub-section (1), the following sub-sections shall be inserted:—
“(1A) The Appellate and Revisional Board, in disposing of an
application for revision, shall, for reasons to be recorded in writing,
confirm, reduce, enhance or annul the final appellate or revisional
order from an order of provisional assessment or any other assessment.
(IB) The applicant shall not be entitled to produce additional
evidence, whether oral or documentary, in the Appellate and
Revisional Board unless the Appellate and Revisional Board allows
production of such evidence or document in the following
circumstances:—
(a) if the appellate or  revisional authority, whose order is under
revision before the Appellate and Revisional Board, had refused
to admit such evidence; or
(b) if the applicant seeking to produce additional evidence,
establishes that even after exercising due diligence, such
evidence was not within his knowledge or could not be
produced earlier; or
(c) if the Appellate and Revisional Board requires production of
any document for pronouncing its judgement or  for  any other
substantial cause:
Provided that whenever additional evidence is allowed to
be produced, the Appellate and Revisional Board shall record
the reason for its admission.”;
(14) to section 87A, after the first proviso, the following proviso shall be
added:—
“Provided further that where an application for revision and the records
relating thereto have not been transferred to such authority within the
30th day of September, 2012, such application for revision shall be deemed
not to have been transferred to such authority and such application shall
be disposed of by the Appellate and Revisional Board in accordance with
the provisions of section 87 within the 31st day of December, 2014.”;
(15) in Schedule A, after serial No. 20D in column (1) and  entry relating
thereto  in  column  (2),  the following serial No. in column (1) and entry
relating thereto in column (2) shall be inserted:—
“20E.  Human hair.”;

(16) in Schedule C, in Part I,—

(a) after serial No. 30C in column (1) and the entry relating thereto in
column (2), the following serial No. in column (1) and the entry
relating thereto in column (2) shall be inserted:—
“30D. Gas stove including LPG stove the maximum retail price of
which does not exceed rupees one thousand.”;
(b) after serial No. 34 in column (1) and the entry relating thereto in
column (2), the following serial No. in column (1) and the entry
relating thereto in column (2) shall be inserted:—
“34A. Hair bands and hair clips.”;
(c) after serial No. 77C in column (1) and the entry relating thereto in
column (2), the following serial No. in column (1) and the entry
relating thereto in column (2) shall be inserted:—
“77D. Sanitary napkins the maximum retail price of which does
not exceed rupees twenty-five.”