Registered No. WB/SC-247
@he No. WB(Part-III/2022/SAR-3 3Klkata
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Extraordinary Published by Authority
THURSDAY, MARCH 31, 2022
PART III-Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
[SAKA 1944
NOTIFICATION
No. 316-L.31st March, 2022.-The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information:-
West Bengal Act III of 2022
THEWEST BENGAL FINANCE ACT, 2022.
Short title and commencement. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 31st March, 2022.]
An Act to amend the Bengal Agricultural Income-taxAct, 1944, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Value Added TaxAct, 2003.
WHEREAS it is expedient to amend the Bengal Agricultural Income-tax Act, 1944, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Value Added Tax Act, 2003 for the purposes and in the manner hereinafter appearing;
It is hereby enacted in the Seventy-third Year of the Republic of India, by the Legislature ofWest Bengal, as follows:-
1. (1) This Act may be called the West Bengal Finance Act, 2022. Ben. Act IV of
1944.
West Ben. Act VI of 1979.
West Ben. Act XXXVII of 2003.
1
2
Amendment of Ben. Act IV of
1944.
Amendment of West Ben. Act VI of 1979.
Amendment of West Ben. Act XXXVIIof2003.
THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2022
The West Bengal Finance Act, 2022.
(Sections 2-4.)
(2) Save as otherwise provided, this section 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 ofthis Act shall be construed as a reference to the coming into force of that provision.
2. In the BengalAgricultural Income-tax Act, 1944, in clause (d) ofsub-section (2) of section 3, for the words, figures and letters "previous years ending on any day from the 31st day ofMarch, 2019 to the 31st day ofMarch, 2022", the words, figures and letters "previous years ending on any day from the 31st day ofMarch, 2019 to the 31st day ofMarch, 2023" shall be substituted.
3. In theWest Bengal StateTax on Professions, Trades, Callings and Employments Act, 1979, in sub-section (4a) of section 7,
(a) for the words "after the expiry of two years", the words "after the expiry oftwo years or such furtherperiod as may be extended by the Government by notification in the Official Gazette" shall be substituted;
(b) after the third proviso, the following proviso shall be inserted:.
"Provided also that the assessment in respect ofthe year orapart ofthe year ending on orbefore the 31st day ofMarch, 2020, shall, notwithstanding the provisions contained in this sub-section, be made on orbefore the 31st day ofMay, 2022:;
(c) in the fifth proviso, for the words "Provided further", the words "Provided also" shall be substituted.
4. In the West Bengal Value Added Tax Act, 2003, in section 87A, for the words, figures and letters "the 31st day ofMarch, 2020°, thewords, figures and letters "the 31st day ofMarch, 2022" shall be substituted.
By order of the Governor,
[PART III
PARTHA SARATHI SEN,
Secy. to the Govt. of West Bengal, Law Department.
Published by LawDepartment, Government ofWest Bengal and Printed at Saraswaty Press Ltd.(Government ofWest Bengal Enterprise), Kolkata 700 056.