TRANSFERRED TERRITORIES (APPLICATION OF WEST
BENGAL TAX LAWS) ACT, 1957 THE TRANSFERRED
TERRITORIES (APPLICATION OF WEST BENGAL TAX LAWS) ACT, 1957 [Act No. 26 of 1957][1]
[9th January, 1958] An Act to apply to
the transferred territories certain tax laws in force in the rest of West
Bengal. Whereas
it is expedient to apply to the transferred territories certain tax laws in
force in the rest of West Bengal; It
is hereby enacted in the Eighth Year of the Republic of India, by the
Legislature of West Bengal, as follows:? (1) This Act may be called the Transferred Territories
(Application of West Bengal Tax Laws) Act, 1957. (2) It shall come into force immediately on the
Transferred Territories (Application of West Bengal Tax Laws) Ordinance,
1957,(Ord. VIII of 1957.) ceasing to operate. In
this Act, "transferred territories" means the territories transferred
from the State of Bihar to the State of West Bengal by section 3 of the Bihar
and West Bengal (Transfer of Territories) Act, 1956.(XL of 1956.) As
from the date of the commencement of the Transferred Territories (Application
of West Bengal Tax Laws) Ordinance, 1957,? (1) the enactments referred to in the First Schedule
shall stand repealed in the transferred territories: Provided
that such repeal shall not affect? (a) the previous operation of any such enactment or
anything duly done or suffered thereunder; or (b) any right, privilege, obligation or liability
acquired, accrued or incurred under any such enactment; or (c) any penalty, forfeiture or punishment incurred in
respect of any offence committed under any such enactment; or (d) any investigation, legal proceeding or remedy, in
respect of any such right privilege, obligation, liability, penalty, forfeiture
or punishment as aforesaid; and
any such investigation, legal proceeding or remedy may be instituted, continued
or enforced, and any such penalty, forfeiture or punishment 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 territories; 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 Finance (Sales Tax) Act, 1941(Act VI of 1941.) to
the transferred territories, any notification issued under sub-section (1) of
section 4 shall be deemed to have been rescinded and the following sub-section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:? "(1) ?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 Bengal (Transfer of Territories) Act, 1956,(XL of 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 provisions of this Act, the State
Government may, by order, do or cause to be done anything, not inconsistent with
this Act, which may be necessary for removing the difficulty. Upon
the Transferred Territories (Application of West Bengal Tax Laws) Ordinance,
1957, ceasing to operate, anything done, any action taken or any legal effect produced
under the said Ordinance shall be deemed to have been done, taken or produced
under this Act as if this Act had come into force on the 1st day of September,
1957.(Ord. VIII of 1957.) THE FIRST SCHEDULE [See section 3(1).] 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). THE SECOND SCHEDULE [See section 3(2).] 1.
The
Bengal Motor Spirit Sales Taxation Act, 1941 (Bengal Act V of 1941). 2.
The
Bengal Finance (Sales Tax) Act, 1941 (Bengal Act VI of 1941). 3.
The
Bengal Raw Jute Taxation Act, 1941 (Bengal Act XI of 1941). 4.
The
West Bengal Sales Tax Act, 1954 (West Bengal Act IV of 1954). [1] For the Statement of Objects and
Reasons, see the Calcutta Gezette, Extraordinary, dated the 16th November,
1957, Part IVA, page 5447; for proceedings of the West Bengal legislative
Assembly, see the proceedings of the meeting of that Assembly held on the 26th
November, 1957; and for proceedings of the West Bengal Legislative Council, see
the proceedings of the meeting of that Council held on the 29th November, 1957.
Preamble - THE TRANSFERRED TERRITORIES
(APPLICATION OF WEST BENGAL TAX LAWS) ACT, 1957PREAMBLE