Report No. 250

50. Bengal Finance (Sales Tax) Delhi Validation of Appointments and Proceedings Act, Act 20 of 1971

Category: Taxes, Tolls and Cess Laws

Recommendation: Repeal

This Act was enacted in order to validate the appointments of certain officers under the Bengal Finance (Sales Tax) Act, 1941 as in force in the Union territory of Delhi and to validate proceedings taken by such officers under that Act and the Central Sales Tax Act, 1956. Section 73 of the Delhi Sales Tax Act, 1975 repealed the Bengal Finance (Sales Tax) Act, 1941 in its application to Delhi. Hence, this Act is now redundant and the Central Government should repeal this Act. A suitable savings clause should be inserted into the repealing Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).