 the bengal finance (sales tax) (delhi amendment) bill, 1963 a billfurther to amend the bengal finance (sales tax) act, 1941 as in force in the union territory of delhi be it enacted by parliament in the fourteenth year of the republic of india as follows:-1 (1) this act may be called the bengal finance (sales tax) short title (delhi amendment) act, 1963 and commence-s (n it shall come into force on such date as the chief commission- ment er, delhi, may, by notification in the official gazette, appoint 2 in section 5 of the bengal finance (sales tax) act, 1941, as in amend-bengal act vi of 1m! forc~ in the union territory of delhi, in sub-section (1),-ment of section 5 (i) in clause (a), for the words "seven naya paise", the 10 words clten naye paise" shall be substituted; and (ii) in clause (c), for the words "four naya paise", the words clfive naye paise" shall be substituted  statement of objects and reasonsin view of the need fou raising add tional re60urces, it was agreed at the last meeting of the chief ministzi'3 of states that the rajte of sales tax on certain luxury goods, which are now taxable in almost all the states at a uniform rate of 7% iik:j be raised to 10% to give effect to this decision in the union ttl rritory of delhi, it was necesstary to amend the bengal finance (sales tax) act, 1941, as extended to delhi it was also found that the general rate of sales ta~ applicable in delhi was lower as compared with the rates obtaining in adjoining states the gbove opportunity of amending the aet is, therefore, proposed ,to be availed of, to reduce the prevailing disparities by increasing the general rate of sales tax in delhi from 4% to 5% hence this bill morarji desai new delhi; the 28th march, 1963 extract nom the bengal finance (sales tax) act, 1941 as in force in the union territory of delhi (vi of 1941) - - - - 5 (1) the tax payable by a dealer under this act shall be rate of levied,-tax (a) in the case of taxable turnover in respect of the goods specified in the first schedlhe, at the rate of seven naya paise in the rupee; (b) in the case of taxable turnover in respect of the goods specified in the third schedule, at the rate of two naya paise in the rupee; (c) in the cese of taxable turnover in respect of any other goods, at the rate of four naya paise in the rupee: provided that the chief commissioner, with the previous approval of the central government, may, by notification in the official gazette, add to, or omit from, or otherwise amend the first and the third schedules: provided ~urther that if in respect of any goods or class of goods the chief commissioner is of opinion that it is expedient in the mterest of the general public so ,to do, the chief commissioner, with the previous approval of the central government, may, by notification in the official gazette, direct that the ·tax in respect of the taxable turnover of such goods or class of goods shall, subject to mch conditions as may be specified, be levied at such modified rate not exceeding the rate applicable under this sub-section as may be apecified in the notification - - - -  a billfunher to amend the bengal finance (sales tax) act, 1941 as in force in the union territory of delhi the president has, in pursuance of clause (i) of article 117 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri morarji desai, minister of finance) 