Registered No. WB/SC-247 No.
WB(Part-II1)/2025/SAR-11 Kolkata
Extraordinary
Published by Authority
VAISAKHA 10] WEDNESDAY, APRIL 30, 2025 [SAKA 1947
PART III—Acts of the West Bengal Legislature.
GOVERNMENT OF WEST BENGAL
LAW DEPARTMENT
Legislative
NOTIFICATION
No. 490-L.—30th April, 2025.—The following Act of the West Bengal Legislature, having been assented to by the Governor, is hereby published for general information: —
West Bengal Act XXVI of 2022
THE WEST BENGAL TAXATION TRIBUNAL
(AMENDMENT) ACT, 2022.
[Passed by the West Bengal Legislature] [Assent of the Governor was first published in the Kolkata Gazette, Extraordinary, of the 30th April, 2025.]
An Act to amend the West Bengal Taxation Tribunal Act, 1987. WuerEAS it is expedient to amend the West Bengal Taxation Tribunal Act, 1987, Wrest Ben.Actfor 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 of West Bengal, as follows:—
Short title and 1. (1) This Act may be called the West Bengal Taxation Tribunal
(Amendment) commencement, Act, 2022,
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THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 30, 2025
(Part IV
Amendment of
section 3 of West
Ben. Act VII of
1987.
TheWestBengal Taxation Tribunal (Amendment) Act, 2022. (Section 2.)
(2) Save as otherwise provided, this section shall come into force with immediate effect, andtheother provisions ofthisAct
shall come intoforceonsuchdate,asthe State
Government may,bynotificationintheOfficial Gazette, appoint anddifferent 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.
2. In the West Bengal Taxation Tribunal Act, 1987, in section 3,—
(i) in sub-section (2),— (a)
(b)
in clause (a), for the words "The Chairman and the Judicial Members shall be appointed by the Governor in consultation with the Chief Justice", the words "The Chairman and the Judicial members of the Tribunal shall be appointed by the State Government in consultation with the Chief Justice" shall be substituted,
for clause (b), the following clause shall be substituted:—
"(b) A Technical Member shall be appointed by the State Government on the recommendation of the Selection Committee of three members constituted by the State Government, of which the Chairman shall beasitting JudgeoftheHigh Court nominated assuch by the Chief Justice and two other Members nominated by the State Government.";
(ii) in sub-section (3), for clause (c), the following clause shall be substituted:—
"(c) as a Technical Member unless—
(i) he is or has been an officer of the State Government or the Central Government, not below the rank of Special Secretary to that Government, in the Secretariat or elsewhere, and has dealt with revenue or taxation matters during his service in the Government in the capacity of aDeputy Secretary and above to the State Government or the Central Government for
a period of not less than two years in the aggregate; or
(ii) he is or has been an officer of the West Bengal Revenue Service not below the rank of Special Commissioner and has dealt with taxation matters for at least one year in such capacity and as Additional Commissioner for at least one year.";
(iii) for sub-section (6), the following sub-section shall be substituted:—
"(6) TheChairmanoranyother Member shallnotberemoved by the State Government fromhisoffice exceptontheground ofproved misbehaviour or incapacity, after an inquiry made by the Chief Justice or by a sitting Judgeofthe High Courtasmay be nominated
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Part IV] THE KOLKATA GAZETTE, EXTRAORDINARY, APRIL 30, 2025 The West Bengal Taxation Tribunal
(Amendment) Act, 2022.
(Section 2.)
by the Chief Justice in which such Chairman or other Member had been informed of the charges against him and given a reasonable opportunity of being heard in respect of the charges:
Provided that for the aforesaid inquiry the State Government may, by rules, provide the procedure for the inquiry of misbehaviour or incapacity of the Chairman or any other Member.".
By order of the Governor,
PRADIP KUMAR PANIA,
Pr. Secy. to the Govt. of West Bengal, Law Department.
Published by Law Department, Government of West Bengal and Printed at Saraswaty Press Ltd.(Government of West Bengal Enterprise), Kolkata 700 056.
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