West Bengal Value Added Sales Tax Act, 2002


Section
Section Title
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : TAXING AUTHORITIES, APPELLATE AND REVISIONAL BOARD AND BUREAU View Judgements
  3 Commissioner and other authorities and delegation of power by Commissioner View Judgements
  4 Special Commissioner View Judgements
  5 Additional Commissioner View Judgements
  6 Appellate and Revisional Board View Judgements
  7 Bureau of Investigation View Judgements
  8 Persons appointed under the Act to be deemed to be public servants View Judgements
  title CHAPTER III : INCIDENCE OF LEVY OF TAX AND RATE OF TAX View Judgements
  9 Incidence of Tax On Sale View Judgements
  10 Incidence of tax on purchase of raw jute View Judgements
  11 Incidence of tax on purchase of sugar-cane View Judgements
  12 Rate of tax on turnover of purchase View Judgements
  13 Levy of tax on sale View Judgements
  14 Rates of Sale Tax View Judgements
  15 Tax-free sale of goods View Judgements
  16 Input Tax credit View Judgements
  17 Input tax credit exceeding tax liability View Judgements
  18 Net tax payable by a dealer View Judgements
  19 Power of State Government to amend Schedules View Judgements
  20 Credit and debit notes View Judgements
  title CHAPTER IV : REGISTRATION OF DEALER AND DEMAND OF SECURITY, ETC. View Judgements
  21 Compulsory registration of dealers View Judgements
  22 Voluntary registration of dealers View Judgements
  23 Security to be furnished in certain cases View Judgements
  24 Imposition of penalty for failure to get registered View Judgements
  25 Issue of provisional certificate View Judgements
  title CHAPTER V : RETURN AND PAYMENT OF TAX, INTEREST, PENALTY, ETC. View Judgements
  26 Periodical returns and payment of tax View Judgements
  27 Interest for non-payment or delayed payment of tax before assessment View Judgements
  28 Interest for non-payment or delayed payment of assessed tax View Judgements
  29 Exemption from payment of interest View Judgements
  30 Interest payable by Commissioner View Judgements
  31 Rounding off of tax payable for calculation of interest View Judgements
  32 Rounding off of amount of tax or penalty View Judgements
  33 Collection of tax only by dealers liable to pay tax View Judgements
  34 Scrutiny of Returns View Judgements
  35 Audit of dealer's books of accounts and other documents View Judgements
  title CHAPTER VI : Assessment and Provisional Assessment of tax, selection for audit, imposition of penalty, payment, collection and recovery of tax, interest and penalty and refund of tax, interest and penalty View Judgements
  36 Assessment of tax payable by registered dealers View Judgements
  37 Provisional Assessment View Judgements
  38 Audit in selective cases on the basis of random selection View Judgements
  39 Assessment of tax payable by dealer other than registered dealers View Judgements
  40 Payment of assessed tax and penalty View Judgements
  41 Limitation for assessment View Judgements
  42 Determination of interest View Judgements
  43 Rectification of mistake in determination of interest View Judgements
  44 Imposition of Penalty View Judgements
  45 Certain transfers of immovable property by a dealer to be void View Judgements
  46 Recovery of tax, penalty, interest, appointment of Tax Recovery Officer, etc View Judgements
  47 Tax Recovery Officer to whom certificates to be forwarded View Judgements
  48 Amendment of certificates for tax recovery View Judgements
  49 Validity of certificates for tax recovery View Judgements
  50 Transmission of certificates for tax recovery to Collector in certain cases View Judgements
  51 Special mode of recovery of tax, penalty and interest by Commissioner View Judgements
  52 Assessment without prejudice to prosecution for any offence View Judgements
  53 Assessment after partition of Hindu undivided family or dissolution of firm and tax payable by a deceased dealer View Judgements
  54 Refunds View Judgements
  title CHAPTER VII : Maintenance, production and inspection of accounts; search and seizure of accounts; measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc. View Judgements
  55 Maintenance of accounts, records, etc View Judgements
  56 Maintenance of accounts by transporter, carrier or transporting agent, and inspection, search and seizure of such accounts and goods transported View Judgements
  57 Compulsory issue of tax invoice, cash memo or bill View Judgements
  58 Imposition of penalty for failure to issue tax invoice, cash memo or bill View Judgements
  59 Production and inspection of accounts, registers and documents View Judgements
  60 Seizure of dealer's accounts View Judgements
  61 Entry and search of place of business or any other place View Judgements
  62 Restriction on movement of goods View Judgements
  63 Interception, detention and search of road vehicles and search of warehouse, etc View Judgements
  64 Stock of goods stored in undisclosed warehouse in contravention of section 68 View Judgements
  65 Seizure of goods View Judgements
  66 Penalty for transporting goods into West Bengal in contravention of section 62, or section 70 View Judgements
  67 Penalty on transporter for contravention of the provisions of sub-section (4) of section 65 View Judgements
  68 Penalty for contravention of the provisions of section 62 when goods transported are not available View Judgements
  69 Regulatory measures for transport of goods through West Bengal View Judgements
  70 Measures to prevent evasion of tax on sales within West Bengal View Judgements
  71 Exemption from operation of the provisions of section 69 and section 70 View Judgements
  72 Setting up of checkposts View Judgements
  73 Penalty for concealment of sales and for furnishing of incorrect particulars of sales and purchases View Judgements
  title CHAPTER VIII : Appeal, revision, review, power of taking evidence on oath and reference View Judgements
  74 Appeal against assessment View Judgements
  75 Suo motu revision by the Commissioner View Judgements
  76 Revision by Commissioner upon application View Judgements
  77 Revision by Appellate and Revisional Board View Judgements
  78 Review of order View Judgements
  79 Appeal, review or revision in certain cases to lie in the manner and to the authority provided in rules in Schedule X View Judgements
  80 Reasonable opportunity for hearing View Judgements
  81 Power of taking evidence on oath View Judgements
  82 Reference to Tribunal View Judgements
  83 Offences and penalties View Judgements
  84 Special provision for liability to prosecution View Judgements
  85 Compounding of offences View Judgements
  86 Compounding of penalty that may be imposed under section 95 View Judgements
  title CHAPTER IX : Miscellaneous View Judgements
  87 Indemnity of Government servant View Judgements
  88 Returns etc. to be confidential View Judgements
  89 Power to call for information or statement from bank, post office, railway, etc View Judgements
  90 Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc View Judgements
  91 Information to be furnished by dealers regarding changes of business View Judgements
  92 Statements, accounts or declarations to be furnished by dealers View Judgements
  93 Additional information to be furnished by dealers View Judgements
  94 Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale View Judgements
  95 Penalty for furnishing incorrect information under section 94 View Judgements
  96 Transfer of business by registered dealers View Judgements
  97 Partial transfer of business by a registered dealer View Judgements
  98 Cancellation of registration and transfer of business View Judgements
  99 Bar to proceedings in civil court View Judgements
  100 Manner of payment of tax, penalty, interest, etc View Judgements
  101 Power of Commissioner to collect statistics from dealers View Judgements
  102 Power of State Government to prescribe rates of fees View Judgements
  103 Power of State Government to engage any person, firm or company to collect certain information View Judgements
  104 Power of State Government to make rules View Judgements
  105 Saving in relation to sales outside West Bengal, inter-State sales, and sales in course of import or export View Judgements
  106 Transitional provision View Judgements
  107 Power to remove difficulties View Judgements
  108 Clearance Certificate View Judgements
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  title CHAPTER I : PRELIMINARY View Judgements
  1 Short title, extent and commencement View Judgements
  2 Definitions View Judgements
  title CHAPTER II : TAXING AUTHORITIES, APPELLATE AND REVISIONAL BOARD AND BUREAU View Judgements
  3 Commissioner and other authorities and delegation of power by Commissioner View Judgements
  4 Special Commissioner View Judgements
  5 Additional Commissioner View Judgements
  6 Appellate and Revisional Board View Judgements
  7 Bureau of Investigation View Judgements
  8 Persons appointed under the Act to be deemed to be public servants View Judgements
  title CHAPTER III : INCIDENCE OF LEVY OF TAX AND RATE OF TAX View Judgements
  9 Incidence of Tax On Sale View Judgements
  10 Incidence of tax on purchase of raw jute View Judgements
  11 Incidence of tax on purchase of sugar-cane View Judgements
  12 Rate of tax on turnover of purchase View Judgements
  13 Levy of tax on sale View Judgements
  14 Rates of Sale Tax View Judgements
  15 Tax-free sale of goods View Judgements
  16 Input Tax credit View Judgements
  17 Input tax credit exceeding tax liability View Judgements
  18 Net tax payable by a dealer View Judgements
  19 Power of State Government to amend Schedules View Judgements
  20 Credit and debit notes View Judgements
  title CHAPTER IV : REGISTRATION OF DEALER AND DEMAND OF SECURITY, ETC. View Judgements
  21 Compulsory registration of dealers View Judgements
  22 Voluntary registration of dealers View Judgements
  23 Security to be furnished in certain cases View Judgements
  24 Imposition of penalty for failure to get registered View Judgements
  25 Issue of provisional certificate View Judgements
  title CHAPTER V : RETURN AND PAYMENT OF TAX, INTEREST, PENALTY, ETC. View Judgements
  26 Periodical returns and payment of tax View Judgements
  27 Interest for non-payment or delayed payment of tax before assessment View Judgements
  28 Interest for non-payment or delayed payment of assessed tax View Judgements
  29 Exemption from payment of interest View Judgements
  30 Interest payable by Commissioner View Judgements
  31 Rounding off of tax payable for calculation of interest View Judgements
  32 Rounding off of amount of tax or penalty View Judgements
  33 Collection of tax only by dealers liable to pay tax View Judgements
  34 Scrutiny of Returns View Judgements
  35 Audit of dealer's books of accounts and other documents View Judgements
  title CHAPTER VI : Assessment and Provisional Assessment of tax, selection for audit, imposition of penalty, payment, collection and recovery of tax, interest and penalty and refund of tax, interest and penalty View Judgements
  36 Assessment of tax payable by registered dealers View Judgements
  37 Provisional Assessment View Judgements
  38 Audit in selective cases on the basis of random selection View Judgements
  39 Assessment of tax payable by dealer other than registered dealers View Judgements
  40 Payment of assessed tax and penalty View Judgements
  41 Limitation for assessment View Judgements
  42 Determination of interest View Judgements
  43 Rectification of mistake in determination of interest View Judgements
  44 Imposition of Penalty View Judgements
  45 Certain transfers of immovable property by a dealer to be void View Judgements
  46 Recovery of tax, penalty, interest, appointment of Tax Recovery Officer, etc View Judgements
  47 Tax Recovery Officer to whom certificates to be forwarded View Judgements
  48 Amendment of certificates for tax recovery View Judgements
  49 Validity of certificates for tax recovery View Judgements
  50 Transmission of certificates for tax recovery to Collector in certain cases View Judgements
  51 Special mode of recovery of tax, penalty and interest by Commissioner View Judgements
  52 Assessment without prejudice to prosecution for any offence View Judgements
  53 Assessment after partition of Hindu undivided family or dissolution of firm and tax payable by a deceased dealer View Judgements
  54 Refunds View Judgements
  title CHAPTER VII : Maintenance, production and inspection of accounts; search and seizure of accounts; measures to regulate transport of goods; checkposts; seizure of goods; imposition of penalty; disposal of seized goods, etc. View Judgements
  55 Maintenance of accounts, records, etc View Judgements
  56 Maintenance of accounts by transporter, carrier or transporting agent, and inspection, search and seizure of such accounts and goods transported View Judgements
  57 Compulsory issue of tax invoice, cash memo or bill View Judgements
  58 Imposition of penalty for failure to issue tax invoice, cash memo or bill View Judgements
  59 Production and inspection of accounts, registers and documents View Judgements
  60 Seizure of dealer's accounts View Judgements
  61 Entry and search of place of business or any other place View Judgements
  62 Restriction on movement of goods View Judgements
  63 Interception, detention and search of road vehicles and search of warehouse, etc View Judgements
  64 Stock of goods stored in undisclosed warehouse in contravention of section 68 View Judgements
  65 Seizure of goods View Judgements
  66 Penalty for transporting goods into West Bengal in contravention of section 62, or section 70 View Judgements
  67 Penalty on transporter for contravention of the provisions of sub-section (4) of section 65 View Judgements
  68 Penalty for contravention of the provisions of section 62 when goods transported are not available View Judgements
  69 Regulatory measures for transport of goods through West Bengal View Judgements
  70 Measures to prevent evasion of tax on sales within West Bengal View Judgements
  71 Exemption from operation of the provisions of section 69 and section 70 View Judgements
  72 Setting up of checkposts View Judgements
  73 Penalty for concealment of sales and for furnishing of incorrect particulars of sales and purchases View Judgements
  title CHAPTER VIII : Appeal, revision, review, power of taking evidence on oath and reference View Judgements
  74 Appeal against assessment View Judgements
  75 Suo motu revision by the Commissioner View Judgements
  76 Revision by Commissioner upon application View Judgements
  77 Revision by Appellate and Revisional Board View Judgements
  78 Review of order View Judgements
  79 Appeal, review or revision in certain cases to lie in the manner and to the authority provided in rules in Schedule X View Judgements
  80 Reasonable opportunity for hearing View Judgements
  81 Power of taking evidence on oath View Judgements
  82 Reference to Tribunal View Judgements
  83 Offences and penalties View Judgements
  84 Special provision for liability to prosecution View Judgements
  85 Compounding of offences View Judgements
  86 Compounding of penalty that may be imposed under section 95 View Judgements
  title CHAPTER IX : Miscellaneous View Judgements
  87 Indemnity of Government servant View Judgements
  88 Returns etc. to be confidential View Judgements
  89 Power to call for information or statement from bank, post office, railway, etc View Judgements
  90 Statement to be furnished by dealer, transporter, owner or lessee of warehouse, etc View Judgements
  91 Information to be furnished by dealers regarding changes of business View Judgements
  92 Statements, accounts or declarations to be furnished by dealers View Judgements
  93 Additional information to be furnished by dealers View Judgements
  94 Information to be furnished by dealers in respect of transfer of goods otherwise than by way of sale View Judgements
  95 Penalty for furnishing incorrect information under section 94 View Judgements
  96 Transfer of business by registered dealers View Judgements
  97 Partial transfer of business by a registered dealer View Judgements
  98 Cancellation of registration and transfer of business View Judgements
  99 Bar to proceedings in civil court View Judgements
  100 Manner of payment of tax, penalty, interest, etc View Judgements
  101 Power of Commissioner to collect statistics from dealers View Judgements
  102 Power of State Government to prescribe rates of fees View Judgements
  103 Power of State Government to engage any person, firm or company to collect certain information View Judgements
  104 Power of State Government to make rules View Judgements
  105 Saving in relation to sales outside West Bengal, inter-State sales, and sales in course of import or export View Judgements
  106 Transitional provision View Judgements
  107 Power to remove difficulties View Judgements
  108 Clearance Certificate View Judgements
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted
  Omitted



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