..... (i) "stockist" means a person who has, in customary course of business, in his possession of, or control over, a stock of luxuries, whether manufactured, made or processed by him in West Bengal, or brought by him into West Bengal, either on his own account or on account of others, from any place outside West Bengal, for stocking, vending, supplying or distributing such luxuries in West Bengal; (j) "Taxation Tribunal" means the West Bengal Taxation Tribunal constituted uner section 3 of the West Bengal Taxation Tribunal Act, 1987; (k)22.Clause (k) subs. by W.B. Act 11 of 1995, which was earlier as under: '(k)"Tribunal" means the West Bengal Commercial Taxes Tribunal constituted under section 3B of the Bengal Finance (Sales Tax) Act, 1941:'. "Tribunal" means the West Bengal Commercial Taxes Appellate and Revisional Board constituted under section 6 of the West Bengal Sales Tax Act, 1994; (I) "turnover of stock of luxuries", in relation to a stockist in respect of any prescribed period or part thereof, means the aggregate of the values of stock of luxuries; (m) "value of stock of luxuries" means, (i) in respect of any stockist, being a manufacturer of any of the luxuries,.....
List Judgments citing this section.....such comments and suggestions as it deems necessary if, in its opinion, such estimate (i) is not reasonably accurate with reference to ascertainable facts or shows a deficit in the closing balance; (ii) includes new items or recurring expenditure which are likely to impose upon the Board in the future financial laibilities which the Board is not likely to be able to meet from its income; or (iii) includes provisions for expenditure which are not in accordance with the provisions of this Act. (b) If the budget estimate is returned under clause (a), the Board shall consider the comments and suggestions made by the State Government and may, if it thinks fit, revise said estimate. The Board shall, then, resubmit the budget estimate as so revised to the State Government, or the Board shall, if it does not think fit to revise the estimate, resubmit it in its original form to the State Government within one month of receiving it together with its replies on the comments and suggestions made by the State Government. (c) If the State Government does not approve of the budget estimate as revised by the Board or if the budget estimate is returned by the Board without revision, the State.....
List Judgments citing this section.....a question arises as to whether a person is ordinarily resident at any relevant time, the question shall be determined with reference to all the facts of the case and such rules as may be made in this behalf by the State Government in consultation with the Commission. Section 20 Preparation and revision of electoral rolls (1)(If the State Election Commissioner does not adopt the electoral roll referred to in section Section 16A,) the electoral roll] for each Municipality shall be prepared in the prescribed manner by reference to the qualifying date and shall come into force immediately upon its final publication in accordance with the rules made under this Act. (2) The electoral roll shall,? (a) unless otherwise directed by the Commission, for reasons to be recorded in writing, be revised in the prescribed manner by reference to the qualifying date? (i) before each general election to the Municipality, and (ii) before each bye-election to fill a casual vacancy in a seat allotted to the constituency,and (b) notwithstanding anything contained in clause (a), be revised in any year in the prescribed manner by reference to the qualifying date if such revision has been.....
List Judgments citing this section.....being in force, no civil court shall have any jurisdiction to entertain any petition calling in question the validity of any election under this Act. Section 6 Term of office of members of Committee A member of a Committee, who is a member of (a) a Zilla Parishad, or (b) a Municipality, or (c) a Panchayat Samiti, or (d) the House of the People, or (e) the Legislative Assembly of the State, shall cease to be a member of the Committee if he ceases to be a member of (i) the Zilla Parishad, or (ii) the Municipality, or (iii) the Panchayat Samiti, or (iv) the House of the People, or (v) the Legislative Assembly of the State, as the case may be. Section 7 Resignation A Vice-Chairperson or a member of the Committee may, at any time, resign his office by notifying in writing his intention to do so to the Chairperson and, on such resignation being accepted, the Vice-Chairperson or the member, as the case may be, shall be deemed to have vacated his office. Section 8 Filling of casual vacancy in the place of an elected member of Committee If the office of an elected member of a Committee becomes vacant by reason of his death, resignation or otherwise, the vacancy shall be.....
List Judgments citing this section.....in its application to West Bengal, be amended for the purposes and in the manner here in after provided. Section 3 Amendment of section 49 of the Act After sub-section (4) of section 49 of the principal Act, the following sub-section shall be inserted : "(5) Notwithstanding anything contained in this Act or in any agreement, instrument or undertaking, having effect by virtue of this Act, or any commitment or concession made by the Board or by any judgement, decree or order of any court or by any order of any other authority prior to the commencement of the Electricity (Supply) (West Bengal Amendment) Act, 1994, it shall be lawful for the Board to frame uniform tariff for the supply of electricity under sub-section (1) or to revise such tariff from time to time, as the case may be, for such supply: Provided that in framing the uniform tariff under sub-section (1) or in revising such tariff, the Board shall be guided by the provisions of section 59 and sub-section (2), sub-section (3) and sub-section (4) of this section : Provided further that every such agreement, instrument or undertaking, or commitment or concession, shall, in so far as it is inconsistent with the first.....
List Judgments citing this section.....and allowances for attending the meetings thereof as may be prescribed. Section 11 Power to make rules (1) The State Government may make rules for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which under any provision of this Act, are required to be prescribed or to be provided for by rules. (3) All rules made under this Act shall be published in the Official Gazette and shall, unless some later date is appointed by the State Government, come into force on the date of such publication. (4) All rules made under this Act shall be laid for not less than fourteen days before the State Legislature as soon as possible after they are made and shall be subject to such modification as the State Legislature may make during the session in which they are so laid. West Bengal State Acts
List Judgments citing this section.....which is required to be determined, or which has been enquired into, by the Electrical Inspector or any other authority under the provisions of this Act.". Section 6 Amendment of section 26 In section 26 of the principal Act, after the second proviso to sub-section (7), the following sub-section shall be inserted : "(8) The reading of the meter placed by the licensee under sub-section (7) upon the premises of a consumer may be used for tariff purposes also in the event of detection of any tampering with the meter placed upon such premises in pursuance of the provisions of sub-section (1) : Provided that the licensee shall authorise an officer, not below the rank of Assistant Engineer, for the reading, inspection and sealing of the meter within the knowledge of the consumer who shall have a reasonable opportunity of inspection of such meter.". Section 7 Amendment of section 36 For sub-section (1) of section 36 of the principal Act, the following sub-section shall be substituted : "(1) The State Government may, by notification in the Official Gazette, appoint duly qualified persons to be Chief Electrical Inspector, Joint Chief Electrical Inspector, Deputy Chief Electrical.....
List Judgments citing this section.....Health Officer, the Finance Officer, the Assessor, the Collector of Taxes or the Secretary of the Corporation established under this Act; (c) any reference to Siliguri shall be construed as a reference to Durgapur as the context may require; (d) any reference to a constituency shall be construed as a reference to a constituency of the Corporation established under this Act. (2) If any doubt arises as to the authority or officer to which any particular power, duty or function under the Siliguri Municipal Corporation Act or the rules as apply to Durgapur under section 7 appertains, the Mayor of the Corporation shall refer the matter to the State Government and the decision of the State Government on such reference shall be final and shall not be called in question in any Court. West Bengal State Acts
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