The West Bengal Finance Act, 1992
Preamble
GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act I of 1992 THE WEST BENGAL FINANCE ACT, 1992. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 27th March, 1992.] [27th March, 1992.] An Act to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Raw Jute Taxation Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal Motor Spirit Sales Tax Act, 1974, the West Bengal Urban Land Taxation Act, 1976; the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Entertainment-cum-Amusement Tax Act, 1982. Ben. Act V of 1922. Ben. Act VI of 1941. Ben. Act XI of 1941. Ben. Act IV of 1944. West Ben. Act IV of 1954. West Ben. Act V of 1972. West Ben. Act XXI of 1972. West Ben. Act XI of 1974. West Ben, Act VIII of 1976. West Ben. Act VI of 1979. West Ben. Act VI of 1982. WHEREAS it is expedient to amend the Bengal Amusements Tax Act, 1922, the Bengal Finance (Sales Tax) Act, 1941, the Bengal Raw Jute Taxation Act, 1941, the Bengal Agricultural Income-tax Act, 1944, the West Bengal Sales Tax Act, 1954, the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, the West Bengal Motor Spirit Sales Tax Act, 1974, the West Bengal Urban Land Taxation Act, 1976, the West Bengal State Tax on Professions, Trades, Callings and Employments Act, 1979 and the West Bengal Entertainment-cum- Amusement Tax Act, 1982, for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Forty-third Year of the Republic of India, by the Legislature of West Bengal, as follows :-
Sections
Type to filter. 12 sections.
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/3f789f2a-8255-4dd4-a2d5-452457c64d7b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/c732059e-b602-43ac-a491-a560bf584b31/content).
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 12 sections of this Act has its own page. This page is not a substitute for legal advice.