The transferred territories ( application of west bengal tax laws) act, 1957

r GOVERNMENT OF WEST BENGAL .. .. . - - . * • L egislative Department West Bengal Act XXVI of 1957 THE TRANSFERRED TERRITORIES (APPLICATION OF WEST BENGAL TAX LAWS) ACT, 1957 ^Passed by tb!e West Bengal Legislature.l [ Assent of the President was first published in the Calcutta Gazette, Extraordinary, of the 9th January, 1968.] [9tli January, 1958.] An Act to o/pply to the transferred territories certai/n tax ^ l atos in force in the rest of West Bengal. it is expedient to apply to the transferred terrilorias certain tax laws in force in the rest of "West - Bengal; It is hereby enacted in the Eighth Tear of the Republic of India, by the Legislature of West Bengal, as follows: — (i) This Act may be called the Transferred Terri- short title tories (Application of West Bengal Tax Laws) Act, 1957. and com- mence- (2) It shall come into force immediately on the Trans ment. ferred Territories (Application of West Bengal Tax Laws) Ordinance, 1957, ceasing to operate. 2, In this Act, "transferred territories" mean the Definition, territories transferred from the State of Bihar to the State West Bengal by section 3 of the Bihar and West Bengal (Transfer of Territories) Act, 1956. 3, As from the date of the commencement of the Repeal of Transferred Territories (Application of West Bengal Tax certain tax Laws) Ordinance, 1957,— laws in the transferred (7) the enactments referred to in the Eirst Schedule territories shall stand repealed in the transferred and appli teiiitories: cation of certain tax Provided that such repeal shall not affect— laws in {a) the previous operation of any such enactment or force in the rest of anything duly done or suffered thereunder; or West (5) any right, ' privilege, obligation or liability Bengal to such teiri- acquired, accrued or incurred under any such toriea. enactment; or (a) any penalty, forfeiture or punishment incurred in respect of any offence committed under any such enactment; or ='=Price—Indian, 12 nP.; English, 3d. The Transferred Territories {Application of West Bengal Tax Laws) Act, 1967, [West Ben. Act (^Sections 4, 5 and the Fi^'st Schedule.) {d) any investigation, legal proceeding or remedj^ in respect of any suct.riglit, privilege, olDligation, ^ l iability, penalty, forfeiture or punisbment as aforesaid; and any such investigation, legal proceeding or remedy may be instituted, continued or enforced, and any such penalty, forfeiture or i^unishnient may be imposed, as if this Act had not come into force; {2) the enactments referred to in the Second Schedule shall come into force in the transferred terri tories; and rules made and notifications issued under any such enactment which were in force immediately before such date in the rest of West Bengal, shall apply to the transferred territories: Provided that in applying the Bengal Pinance (Sales Tax) Act, 1941 to the transferred territories, any ^ notification issued under sub-section {1) of seotion 4 shall be deemed to have been rescinded and the following sub-section shall be deemed to be substituted for that sub-section (including the proviso thereof;, namely: — "(i) With effect from the date on which this Act comes into force in the territories transferred from the State of Bihar to the State of "West Bengal by section 3 of the Bihar and- West Xl;. Bengal (Transfer of Territories) Act, 1956, every dealer whose gross turnover during the year immediately preceding such date exceeded the taxable quantum shall be liable to pay tax under this Act on all sales effected after such date.". If any difficulty" arises in- giving effect to the pre Provision fer removal visions of this Act, the State Grovernment may, by order, do of diffioul- Qj. cause to be done anything, not inconsistent with this Act, ties. which may be necessary for removing the difficulty. 5. Upon the "Transferred Territories (Application of Savings. "West Bengal Tax Laws) Ordinance, 1957, ceasing to operate, anything done, anj^ action taken or any legal effect produced of " under the said Ordinance shall he deemed to have been done, taken or produced under this Act as if this Act had come into force on the Ist day of September, 1957. THE FIHST SCHEDTTLE [See section 3(7).] 1. The Bihar Motor Spirit (Taxation on Sales) Act, 1939 (Bihar Act VIII of 1939). 2. The Bihar Sales Tax Act, 1947 (Bihar Act XIX of 1947), '• X The Transferred Territories (Application of West Be^al 3 Tax Laws) Act, 1957. XXVfi of 1967.] n ^ . • • (The Second Schedule.) THE SECOND SCHEDULE' *' ['•See section 3(2).] 1. Tlie Bengal Motor Spirit Sales Taxation Act, 1941 (Bengal Act V of 1941). 2. Tlie Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941). 3. Tlie Bengal Raw Jute Taxation Act, 1941 (Bengal Act XI of 1941). 4. Tlie West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954). - • • .• it: :? v-iM >; ^ r > • * * n •' 1 WBGP-57/8-8899A-5M n •> . .