115-451: The West Bengal Civil Service (Executive) , commonly known as W.B.C.S. (Exe.) , is the civil service of the Indian state of West Bengal . The Public Service Commission of West Bengal conducts competitive examinations for W.B.C.S. (Exe.) and other similar posts in three phases each year: Preliminary , Mains, and Personality Test . W.B.C.S. is regarded as a prestigious public service within
230-683: A Sub-Divisional Magistrate , and again into blocks. Blocks consists of panchayats (village councils) and town municipalities. The capital and largest city of the state is Kolkata —the third-largest urban agglomeration and the seventh-largest city in India. Asansol is the second-largest city and urban agglomeration in West Bengal. Major planned cities of West Bengal include Bidhannagar , New Town , Kalyani , Haldia , Durgapur and Kharagpur . Kolkata has some planned neighbourhoods like New Garia , Tollygunge , and Lake Town . Siliguri
345-655: A phytogeographic viewpoint, the southern part of West Bengal can be divided into two regions: the Gangetic plain and the littoral mangrove forests of the Sundarbans. The alluvial soil of the Gangetic plain, combined with favourable rainfall, makes this region especially fertile. Much of the vegetation of the western part of the state has similar species composition with the plants of the Chota Nagpur plateau in
460-488: A 3.6% fee. On August 9, 2024, the bill was put to public consultation by the Ministry of National Economy and Finance which abolishes the stamp duty on more than 600 transactions and introduces the digital transaction fee on transactions, which remains the fee. According to Schedule 1 of Hong Kong Stamp Duty Ordinance Cap.117 (SDO), Stamp duty applies to some legal binding documents as classified into 4 heads: One example
575-468: A Vanga kingdom prince, conquered Lanka (modern-day Sri Lanka) and named the country Sinhala kingdom . The kingdom of Magadha was formed in the 7th century BCE, consisting of the regions now comprising Bihar and Bengal. It was one of the four main kingdoms of India at the time of the lives of Mahavira , the principal figure of Jainism and Gautama Buddha , founder of Buddhism . It consisted of several janapadas , or kingdoms. Under Ashoka ,
690-465: A graduated progressive tax with the more expensive the house bought the greater the stamp duty rate. The top rate slowly increased from 0.5% in 1882 to 3% in 1947, 5% in 1973, 6% in 1975, reaching its peak at 9% in 1997. The budget of 2008 inaugurated a series of rate reductions. After 2011 the stamp duty tax is set at 1% for residential properties up to €1 million and 2% on the remaining amount. Non-residential real property, building, insurance policies,
805-588: A half years, while it takes more than three years for Group C and Group D, respectively. There are different groups in the recruitment for this examination based on choice and merit. These are Group A, Group B (only for the West Bengal Police Service ), Group C, and Group D. The WBCS (Exe) officers belong to Group A. Generally, according to the records of the WBPSC, candidates with higher scores prefer WBCS (Exe), WBPS, and some allied services like
920-430: A low of 10.3% in 2010–2011 to a high of 17.11% in 2013–2014. The growth rate was 13.35% in 2014–2015. The state's per capita income has lagged the all India average for over two decades. As of 2014–2015, per capita NSDP at current prices was Rs 78,903. Per-capita NSDP growth rate at current prices varied from 9.4% in 2010–2011 to a high of 16.15% in 2013–2014. The growth rate was 12.62% in 2014–2015. In 2015–2016,
1035-490: A major centre for the jute and tea industries. Years after independence, West Bengal is dependent on the central government for help in meeting its demands for food; food production remained stagnant, and the Indian green revolution bypassed the state. However, there has been a significant increase in food production since the 1980s and the state now has a surplus of grains. The state's share of total industrial output in India
1150-586: A major change when the Left Front won the 1977 assembly election, defeating the incumbent Indian National Congress. The Left Front, led by the Communist Party of India (Marxist) , governed the state for the next three decades. The state's economic recovery gathered momentum after the central government introduced economic liberalisations in the mid-1990s. This was aided by the advent of information technology and IT-enabled services . Beginning in
1265-618: A major role in the Indian independence movement , in which revolutionary groups such as Anushilan Samiti and Jugantar were dominant. Armed attempts against the British Raj from Bengal reached a climax when news of Subhas Chandra Bose leading the Indian National Army against the British reached Bengal. The Indian National Army was subsequently routed by the British. When India gained independence in 1947, Bengal
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#17327729215681380-476: A natural fish nursery, supporting coastal fishes along the Bay of Bengal. Recognising its special conservation value, the Sundarbans area has been declared a Biosphere Reserve . West Bengal is governed through a parliamentary system of representative democracy , a feature the state shares with other Indian states. Universal suffrage is granted to residents. There are two branches of government. The legislature,
1495-411: A number of steel plants. Important manufacturing industries include: engineering products, electronics, electrical equipment, cables, steel, leather, textiles, jewellery, frigates, automobiles, railway coaches and wagons. The Durgapur centre has established several industries in the areas of tea, sugar, chemicals and fertilisers . Natural resources like tea and jute in nearby areas have made West Bengal
1610-412: A population density of 1,029 inhabitants per square kilometre (2,670/sq mi) making it the second-most densely populated state in India, after Bihar. The literacy rate is 77.08%, higher than the national rate of 74.04%. Data from 2010 to 2014 showed the life expectancy in the state was 70.2 years, higher than the national value of 67.9. The proportion of people living below the poverty line in 2013
1725-544: A semi-independent state under the Nawabs of Bengal , and showed signs of the world's first Industrial Revolution . The Koch dynasty in northern Bengal flourished during the 16th and 17th centuries; it weathered the Mughals and survived until the advent of the British colonial era. Several European traders reached this area in the late 15th century. The British East India Company defeated Siraj ud-Daulah ,
1840-590: A separate statute but remain essentially the same, i.e. 0.6% on deeds and 1.5% loans secured against real estate. Stamp duty in the EU is limited in scope by the Capital Duties Directive (Council Directive 69/335/EEC of 17 July 1969 concerning indirect taxes on the raising of capital). This states that transactions subject to capital duty shall only be taxable in the Member State in whose territory
1955-405: A stamp duty of 2.0% is levied on new mortgage securities ("pantbrev") for properties. "Stamp Duty Reserve Tax" (SDRT) was introduced on agreements to transfer certain shares and other securities in 1986, albeit with a relief for intermediaries such as market makers and large banks that are members of a qualifying exchange. "Stamp Duty Land Tax" (SDLT), a new transfer tax derived from stamp duty,
2070-476: A violent Marxist – Maoist movement by groups known as the Naxalites damaged much of the city's infrastructure, leading to a period of economic stagnation and deindustrialisation . The Bangladesh Liberation War of 1971 resulted in an influx of millions of refugees to West Bengal, causing significant strains on its infrastructure. The 1974 smallpox epidemic killed thousands. West Bengal politics underwent
2185-483: A young age may rise to the Commissioner rank, which is an IAS cadre post. WBRS officers, as Assistant Commissioners of Revenue, handle the collection of State GST and prevent tax evasion through searches and raids. As Deputy Excise Collectors, they collect excise duty on alcoholic beverages and combat illicit drug sources through regulatory and enforcement actions. As Additional District Sub-Registrars, they oversee
2300-584: Is shares of companies which are either incorporated in Hong Kong or listed on the Hong Kong Stock Exchange . Other than the said shares, HK Stock is defined as shares and marketable securities, units in unit trusts , and rights to subscribe for or to be allotted stock. Stamp duty on a conveyance on sale of land is charged at progressive rates ranging from 1.5% to 8.5% of the amount of consideration. The maximum rate of 8.5% applies where
2415-599: Is a part of the eastern Himalayas mountain range. In this region is Sandakfu , which, at 3,636 m (11,929 ft), is the highest peak in the state. The narrow Terai region separates the hills from the North Bengal plains , which in turn transitions into the Ganges delta towards the south. The Rarh region intervenes between the Ganges delta in the east and the western plateau and high lands . A small coastal region
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#17327729215682530-593: Is an economically important city, strategically located in the northeastern Siliguri Corridor (Chicken's Neck) of India. Other larger cities and towns in West Bengal are Howrah , Chandannagar , Bardhaman, Baharampur , Jalpaiguri , and Purulia etc. (figures in crores of Indian rupees ) As of 2015 , West Bengal has the sixth-highest GSDP in India. GSDP at current prices (base 2004–2005) has increased from Rs 2,086.56 billion in 2004–05 to Rs 8,00,868 crores in 2014–2015, reaching Rs 10,21,000 crores in 2017–18. GSDP per cent growth at current prices varied from
2645-529: Is dictated by elevation and precipitation . For example, the foothills of the Himalayas, the Dooars , are densely wooded with sal and other tropical evergreen trees. Above an elevation of 1,000 metres (3,300 ft), the forest becomes predominantly subtropical. In Darjeeling, which is above 1,500 metres (4,900 ft), temperate forest trees like oaks , conifers and rhododendrons predominate. 3.26% of
2760-642: Is in the extreme south, while the Sundarbans mangrove forests form a geographical landmark at the Ganges delta. The main river in West Bengal is the Ganges , which divides into two branches. One branch enters Bangladesh as the Padma , or Pôdda , while the other flows through West Bengal as the Bhagirathi River and Hooghly River . The Farakka barrage over the Ganges feeds the Hooghly branch of
2875-526: Is landholder duty, which is imposed on the acquisition of shares in a company or units in a trust that holds land above a certain value threshold. A temporary stamp duty was introduced in 1657 to finance the war with Sweden. It was made permanent in 1660 and remains on the statute book although it has been substantially altered. Most stamp duties were abolished from 1 January 2000 and the present act only provides for stamp duties on insurance policies. Stamp duties on land registration were renamed and transferred to
2990-462: Is regarded as valid legal evidence according to Law No. 11/2008 on Information and Electronic Transactions ( UU No. 11 Tahun 2008 Tentang Informasi dan Transaksi Elektronik ). In the Republic of Ireland stamp duties are levied on various items including (but not limited to) credit cards, debit cards , ATM cards , cheques , property transfers, and certain court documents. Stamp duty was formerly
3105-649: Is taxed at 1% if over €1,000 or if a gift. Stock warrants in bearer form are taxed at 3% of the value of the shares, and the issue of (new) bearer warrants was prohibited effective 1 June 2015. From 1998, stamp duty in Singapore only applies to documents relating to immovable property, stocks and shares. Purchases of Singapore property or shares traded on the Singapore Exchange , are subject to stamp duty. The Inland Revenue Authority of Singapore (IRAS) mandates stamp duty payment within 14 days from signing of
3220-517: Is the state's principal food crop. Rice, potato, jute , sugarcane and wheat are the state's top five crops. Tea is produced commercially in northern districts; the region is well known for Darjeeling and other high-quality teas. State industries are localised in the Kolkata region, the mineral-rich western highlands, and the Haldia Port region. The Durgapur-Asansol colliery belt is home to
3335-458: Is used to describe a civil instance or as evidence in court according to Law No. 10/2020 on Stamp Duty ( UU No. 10 Tahun 2020 Tentang Bea Meterai ). Indonesian government, through Ministry of Finance , also launched electronic stamp duty ( e-meterai ) on October 1, 2021. This form of stamp duty affixed to digital documents such as PDF file in the form of special secure QR code developed by Perum Peruri . The digital document and its printed form
3450-551: The Bay of Bengal , along with a population of over 91 million inhabitants within an area of 88,752 km (34,267 sq mi) as of 2011. The population estimate as of 2023 is 102,552,787. West Bengal is the fourth-most populous and thirteenth-largest state by area in India, as well as the eighth-most populous country subdivision of the world. As a part of the Bengal region of the Indian subcontinent , it borders Bangladesh in
3565-583: The Bengalis , with the Bengali Hindus forming the demographic majority. The area's early history featured a succession of Indian empires , internal squabbling, and a tussle between Hinduism and Buddhism for dominance. Ancient Bengal was the site of several major Janapadas , while the earliest cities date back to the Vedic period . The region was part of several ancient pan−Indian empires, including
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3680-693: The British Crown , administered by the Viceroy of India . The Bengal Renaissance and the Brahmo Samaj socio-cultural reform movements significantly influenced the cultural and economic life of Bengal. Between 1905 and 1911 an abortive attempt was made to divide the province of Bengal into two zones. Bengal suffered from the Great Bengal famine in 1943, which claimed three million lives during World War II. Bengalis played
3795-830: The Chief Minister although the titular head of government is the Governor . The Governor is the Head of State appointed by the President of India . The leader of the party or coalition with a majority in the Legislative Assembly is appointed as the Chief Minister by the Governor. The Council of Ministers is appointed by the Governor on the advice of the Chief Minister. The Council of Ministers reports to
3910-584: The Criminal Procedure Code . These officers perform crucial administrative functions at various levels across state departments. The highest position attainable for WBCS (Exe) officers is that of Departmental Secretary, with three posts of District Magistrate reserved for them in West Bengal. Additionally, WBCS (Exe) officers may be nominated to the Indian Administrative Service (IAS) later in their careers. In 2017,
4025-979: The Lok Sabha and 16 seats to the Rajya Sabha of the Indian Parliament . Politics in West Bengal is dominated by the All India Trinamool Congress (AITC), Bharatiya Janata Party (BJP), Indian National Congress (INC), and the Left Front alliance (led by the Communist Party of India (Marxist) or CPI(M)). Following the West Bengal State Assembly Election in 2011 , the All India Trinamool Congress and Indian National Congress coalition under Mamata Banerjee of
4140-665: The Maurya Empire of Magadha in the 3rd century BCE extended over nearly all of South Asia , including Afghanistan and parts of Balochistan . From the 3rd to the 6th centuries CE, the kingdom of Magadha served as the seat of the Gupta Empire . Two kingdoms—Vanga or Samatata, and Gauda—are said in some texts to have appeared after the end of the Gupta Empire although details of their ascendancy are uncertain. The first recorded independent king of Bengal
4255-572: The Nawabs of Murshidabad , who nominally respected the sovereignty of the Mughals in Delhi . Several independent Hindu states were established in Bengal during the Mughal period, including those of Pratapaditya of Jessore District and Raja Sitaram Ray of Bardhaman . Following the death of Emperor Aurangzeb and the Governor of Bengal, Shaista Khan , the proto-industrialised Mughal Bengal became
4370-695: The Partition of Bengal in 1947 along religious lines into two independent dominions : West Bengal, a Hindu-majority Indian state, and East Bengal , a Muslim-majority province of Pakistan which later became the independent Bangladesh. The state was also flooded with Hindu refugees from East Bengal (present-day Bangladesh) in the decades following the 1947 partition of India , transforming its landscape and shaping its politics. The early and prolonged exposure to British administration resulted in an expansion of Western education , culminating in developments in science, institutional education, and social reforms in
4485-685: The Suhma kingdom . One of the earliest foreign references to Bengal is a mention by the Ancient Greeks around 100 BCE of a land named Gangaridai located at the mouths of the Ganges . Bengal had overseas trade relations with Suvarnabhumi (Burma, Lower Thailand, the Lower Malay Peninsula and Sumatra ). According to the Sri Lankan chronicle Mahavamsa , Prince Vijaya ( c. 543 – c. 505 BCE ),
4600-648: The Trinamool Congress government's efforts to forge a consensus on the name change resolution, the Indian National Congress , the Left Front and the Bharatiya Janata Party opposed the resolution. However, the central government has turned down the proposal maintaining the state should have one single name for all languages instead of three and it should not be the same as that of any other territory (pointing out that
4715-995: The Vangas , Mauryans , and the Guptas . The citadel of Gauḍa served as the capital of the Gauda kingdom , the Pala Empire , and the Sena Empire . Islam was introduced through trade with the Abbasid Caliphate , but following the Ghurid conquests led by Bakhtiyar Khalji and the establishment of the Delhi Sultanate , the Muslim faith spread across the entire Bengal region. During the Bengal Sultanate ,
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4830-647: The West Bengal Surface Transport Corporation and the Calcutta Tramways Company . There are also private bus companies. The railway system is a nationalised service without any private investment. Hired forms of transport include metered taxis and auto rickshaws , which often ply specific routes in cities. In most of the state, cycle rickshaws and in Kolkata, hand-pulled rickshaws and electric rickshaws are used for short-distance travel. According to
4945-603: The proto-industrialised Mughal Bengal became a semi-independent state under the Nawabs of Bengal , and showed signs of the first Industrial Revolution . The region was later annexed into the Bengal Presidency by the British East India Company after the Battle of Buxar in 1764. From 1772 to 1911, Calcutta was the capital of all of East India Company's territories and then the capital of
5060-420: The 1970s, the state has managed to revive its economy steadily throughout the years. The state has shown improvement regarding bandhs ( strikes ) and educational infrastructure. Significant strides have been made in reducing unemployment, though the state suffers from substandard healthcare services, a lack of socio-economic development, poor infrastructure, unemployment and civil violence. In 2006
5175-476: The All India Trinamool Congress was elected to power with 225 seats in the legislature. Prior to this, West Bengal was ruled by the Left Front for 34 years (1977–2011), making it the world's longest-running democratically elected communist government. Banerjee was re-elected twice as Chief Minister in the 2016 West Bengal Legislative Assembly election and 2021 West Bengal Legislative Assembly election with 211 and 215 seats respectively, an absolute majority by
5290-567: The Bay of Bengal. In early summer, brief squalls and thunderstorms known as Kalbaisakhi , or Nor'westers, often occur. West Bengal receives the Bay of Bengal branch of the Indian Ocean monsoon that moves in a southeast to northwest direction. Monsoons bring rain to the whole state from June to September. Heavy rainfall of above 250 centimetres (98 in) is observed in the Darjeeling , Jalpaiguri , and Cooch Behar district . During
5405-556: The Buyer's Stamp Duty was enacted by the Legislative Council on 27 February 2014 but would take effect retrospectively from 27 October 2012. The government regularly updates its Stamp Duty laws and in addition to the above, several other amendments have now been published which are also aimed at cooling the property market. Third party calculators make it easier to understand the complex set of rules, making it easier to under
5520-610: The Indian Stamp Act, 1899. In addition, stamp duty may be charged by the state government for other transactions depending on state-specific legislation. For example, Maharashtra state's stamp duty law is governed by the Maharashtra Stamp Act, 1958 (Bombay Act LX of 1958 ). Stamp duty ( meterai ) is in use in Indonesia on a variety of legal documents. It continues to be necessary to stamp a document which
5635-400: The Legislative Assembly. The Assembly is unicameral with 295 members , or MLAs, including one nominated from the Anglo-Indian community. Terms of office run for five years unless the Assembly is dissolved before the completion of the term. Auxiliary authorities known as panchayats , for which local body elections are regularly held, govern local affairs. The state contributes 42 seats to
5750-421: The Trinamool Congress. The state has one autonomous region, the Gorkhaland Territorial Administration . As of 1 November 2023, West Bengal is divided into 23 districts . Each district is governed by a district collector or district magistrate, appointed by either the Indian Administrative Service or the West Bengal Civil Service . Each district is subdivided into sub-divisions, governed by
5865-420: The West Bengal Legislative Assembly, consists of elected members and special office bearers such as the Speaker and Deputy Speaker, who are elected by the members. Assembly meetings are presided over by the Speaker or the Deputy Speaker in the Speaker's absence. The judiciary is composed of the Calcutta High Court and a system of lower courts. Executive authority is vested in the Council of Ministers headed by
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#17327729215685980-407: The West Bengal government merged four revenue-related departments to form a single entity, the West Bengal Revenue Service (WBRS), to improve taxpayer service. The departments included in this merger were the West Bengal Commercial Tax Service, West Bengal Excise Service, West Bengal Agricultural Income Tax Service, and West Bengal Registration and Stamp Revenue Service. The Finance Department manages
6095-420: The adjoining state of Jharkhand. The predominant commercial tree species is Shorea robusta , commonly known as the sal tree . The coastal region of Purba Medinipur exhibits coastal vegetation; the predominant tree is the Casuarina . A notable tree from the Sundarbans is the ubiquitous sundari ( Heritiera fomes ), from which the forest gets its name. The distribution of vegetation in northern West Bengal
6210-435: The amount in excess of £300,000. Those spending over £500,000 will pay full stamp duty. Government defines first-time buyers as "... an individual or individuals who have never owned an interest in a residential property in the United Kingdom or anywhere else in the world and who intends to occupy the property as their main residence." Stamp Duty Land Tax only applies throughout England and Northern Ireland. In Scotland, SDLT
6325-497: The arrival of the monsoons, low pressure in the Bay of Bengal region often leads to the formation of storms in the coastal areas . Winter (December–January) is mild over the plains with average minimum temperatures of 15 °C (59 °F). A cold and dry northern wind blows in the winter, substantially lowering the humidity level. The Darjeeling Himalayan Hill region experiences a harsh winter, with occasional snowfall. The "India State of Forest Report 2017", recorded forest area in
6440-450: The cadre of the West Bengal Revenue Service. Officers start as Assistant Commissioners of Revenue and can be promoted to Deputy Commissioner , Joint Commissioner, Senior Joint Commissioner, Additional Commissioner, and Special Commissioner of Revenue. Similar to WBCS (Exe) officers, WBRS officers may also be promoted to the IAS cadre later in their careers. WBRS officers are crucial in revenue collection, administration, and mobilisation in
6555-401: The consideration exceeds HK$ 21,739,130. In addition, in response to the overheated property market, the Government has proposed in 2010 and 2012 two further types of stamp duties in respect of conveyances on sale of land: The Special Stamp Duty was enacted by the Legislative Council on 29 June 2011 and would take effect from 20 November 2010. An enhanced rate of the Special Stamp Duty and
6670-437: The country. The economy of West Bengal has witnessed many surprising changes in direction. The agricultural sector in particular rose to 8.33% in 2010–11 before tumbling to −4.01% in 2012–13. Many major industries such as the Uttarpara Hindustan Motors car manufacturing unit, the jute industry, and the Haldia Petrochemicals unit experienced shutdowns in 2014. In the same year, plans for a 300 billion Jindal Steel project
6785-414: The cutoff scores for the respective groups and qualified for the Personality Test. A few months later, the Personality Test for Group C and Group D are conducted. Once the Personality Tests for the services under respective groups are over, the final merit list of the officers under different services are published in phases. The entire recruitment process for Group A and B officers takes approximately two and
6900-423: The districts of: Nadia, North 24 Parganas, Hooghly, Bardhaman and East Medinipur are ODF zones, with Nadia becoming the first ODF district in the state in April 2015. A study conducted in three districts of West Bengal found that accessing private health services to treat illness had a catastrophic impact on households. This indicates the importance of the public provision of health services to mitigate poverty and
7015-426: The document if done in Singapore and 30 days if the document is signed overseas. Failure in payment within the fixed time entails heavy penalty. Applicable rates and more information can be obtained from Inland Revenue Authority of Singapore . Legislation covering Singapore Stamp Duties are found in the Stamp Duties Act. Swedish law applies a stamp duty on property deeds, at 1.5% of the purchase value. In addition,
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#17327729215687130-598: The document was legally effective. More modern versions of the tax no longer require an actual stamp. The duty is thought to have originated in Venice in 1604, being introduced (or re-invented) in Spain in the 1610s, the Spanish Netherlands in the 1620s, France in 1651, and England in 1694. The Australian Federal Government does not levy stamp duty. However, stamp duties are levied by the Australian states on various instruments (written documents) and transactions. Stamp duty laws can differ significantly between all eight jurisdictions. The rates of stamp duty also differ between
7245-438: The east, and Nepal and Bhutan in the north. It also borders the Indian states of Jharkhand , Odisha , Bihar , Sikkim and Assam . The state capital is Kolkata , the third-largest metropolis , and seventh largest city by population in India. West Bengal includes the Darjeeling Himalayan hill region , the Ganges delta , the Rarh region , the coastal Sundarbans and the Bay of Bengal . The state's main ethnic group are
7360-403: The effective centre of management of a capital company are situated in a third country, the supplying of fixed or working capital to a branch situated in a Member State may be taxed in the Member State in whose territory the branch is situated. The spirit of the Council Directive 2008/7/EC of 12 February 2008 concerning indirect taxes on the raising of capital is that capital duty interferes with
7475-409: The effective centre of management of a capital company is situated at the time when such transactions take place. When the effective centre of management of a capital company is situated in a third country and its registered office is situated in a Member State, transactions subject to capital duty shall be taxable in the Member State where the registered office is situated. When the registered office and
7590-470: The eight-most visited tourist destination in India and third-most visited state of India globally. The origin of the name Bengal ( Bangla and Bongo in Bengali ) is unknown. One theory suggests the word derives from "Bang", the name of a Dravidian tribe that settled the region around 1000 BCE. The Bengali word Bongo might have been derived from the ancient kingdom of Vanga (or Banga ). Although some early Sanskrit literature mentions
7705-401: The entire Bengal region. Mosques , madrasas and khanqahs were built throughout these stages. During the Islamic Bengal Sultanate , founded in 1352, Bengal was a major world trading nation and was often referred by the Europeans as the richest country with which to trade. Later, in 1576, it was absorbed into the Mughal Empire . Subsequent Muslim conquests helped spread Islam throughout
7820-420: The entirety of India after the establishment of the Viceroyalty . From 1912 to India's Independence in 1947, it was the capital of the Bengal Province . The region was a hotbed of the Indian independence movement and has remained one of India's great artistic and intellectual centres. Following widespread religious violence , the Bengal Legislative Council and the Bengal Legislative Assembly voted on
7935-459: The erstwhile WBCTS as their first choice. Since 1988, some top-ranked candidates have chosen an allied service called WB Commercial Tax Service (WBCTS) as their first choice due to its less strenuous nature and the attraction of metro postings. Typically, WBCS (Exe) and WBCTS (now WBRS) cadres, along with the WBA&AS cadre, are promoted to IAS after about 27 years of service, while WBPS officers are promoted to IPS after 13 to 15 years of service in
8050-523: The fastest-growing major economies, West Bengal has struggled to attract foreign direct investment due to adverse land acquisition policies, poor infrastructure , and red tape . It also has the 26th-highest ranking among Indian states in human development index , with the index value being lower than the Indian average. The state government debt of ₹ 6.47 lakh crore (US$ 78 billion), or 37.67% of GSDP, has dropped from 40.65% since 2010–11. West Bengal has three World Heritage sites and ranks as
8165-409: The free movement of capital, and it prohibits capital duties altogether on the issue of securities (as opposed to the transfer). The Directive acknowledges that the best solution would be to abolish the duty, but allows those Member States that charged the duty as at 1 January 2006 may continue to do so under strict conditions. With this stamp duty Directive , Member States may not levy indirect tax on
8280-424: The geographical area of West Bengal is protected land, comprising fifteen wildlife sanctuaries and five national parks— Sundarbans National Park , Buxa Tiger Reserve , Gorumara National Park , Neora Valley National Park and Singalila National Park . Extant wildlife includes Indian rhinoceros , Indian elephant , deer, leopard , gaur , tiger and crocodiles , as well as many bird species. Migratory birds come to
8395-423: The impact of illness on poor households. Stamp duty Stamp duty is a tax that is levied on single property purchases or documents (including, historically, the majority of legal documents such as cheques , receipts, military commissions, marriage licences and land transactions). A physical revenue stamp had to be attached to or impressed upon the document to show that stamp duty had been paid before
8510-718: The independent Bangladesh . In 2011 the Government of West Bengal proposed a change in the official name of the state to Paschim Banga ( Bengali : পশ্চিমবঙ্গ Pôshchimbônggô ). This is the native name of the state, literally meaning "western Bengal" in the native Bengali language. In August 2016 the West Bengal Legislative Assembly passed another resolution to change the name of West Bengal to "Bengal" in English and "Bangla" in Bengali. Despite
8625-661: The intangible business property goodwill are taxed at 2%. A lease for property of any type is taxed according to the lease duration, 1% of the average annual rent, or the market rate whichever is greater, if 35 years or less, 6% up to 100 years, and 12% for a lease of more than 100 years duration. Counterparts (duplicate copies) of documents are taxed the lesser of €12.50 or the duty on the original document. The value of property for stamp duty excludes VAT. Gifts are taxed at market value. Several exemptions including those for gifts between close relatives and first time home buyers expired in 2010. The transfer of stocks and marketable securities
8740-515: The jurisdictions (typically up to 5.5%) as do the nature of instruments and transactions subject to duty. Some jurisdictions no longer require a physical document to attract what is now often referred to as " transaction duty ". Major forms of duty include transfer duty on the purchase of land (both freehold and leasehold), buildings, fixtures, plant and equipment, intangible business assets (such as goodwill and intellectual property ) debts and other types of dutiable property. Another key type of duty
8855-567: The last independent Nawab, in the Battle of Plassey in 1757. The company gained the right to collect revenue in Bengal subah (province) in 1765 with the signing of the treaty between the East India company and the Mughal emperor following the Battle of Buxar in 1764. The Bengal Presidency was established in 1765; it later incorporated all British-controlled territory north of the Central Provinces (now Madhya Pradesh ), from
8970-681: The latest cost of buying or selling. Real Estate Agencies do usually arrange the stamping for Tenancy Agreements for residential apartments. Hong Kong Government, through the Inland Revenue Department, also provides e-stamping with the same legal status as conventional stamp. Indian laws require stamp duty payments on a limited category of transaction documents. Broadly, documents affecting rights and titles to property require stamp duties to be paid. The central government requires stamp duty to be paid on several classes of transaction documents, primarily focused on securities, under
9085-400: The mid-2000s, armed activists conducted minor terrorist attacks in some parts of the state. Clashes with the administration took place at several controversial locations over the issue of industrial land acquisition. This became a decisive reason behind the defeat of the ruling Left Front government in the 2011 assembly election. Although the economy was severely damaged during the unrest in
9200-583: The mouths of the Ganges and the Brahmaputra to the Himalayas and the Punjab . The Bengal famine of 1770 claimed millions of lives due to tax policies enacted by the British company. Calcutta, the headquarters of the East India company, was named the capital of British-held territories in India in 1773. The failed Indian rebellion of 1857 started near Calcutta and resulted in a transfer of authority to
9315-600: The name Vanga , the region's early history is obscure. In 1947, at the end of British rule over the Indian subcontinent the Bengal Legislative Council and the Bengal Legislative Assembly voted on the Partition of Bengal along religious lines into two separate entities: West Bengal, which continued as an Indian state and East Bengal , a province of Pakistan , which came to be known be as East Pakistan and later became
9430-472: The name 'Bangla' may create confusion with neighbouring Bangladesh ). Stone Age tools dating back 20,000 years have been excavated in the state, showing human occupation 8,000 years earlier than scholars had thought. According to the Indian epic Mahabharata the region was part of the Vanga kingdom. Several Vedic realms were present in the Bengal region, including Vanga , Rarh , Pundravardhana and
9545-602: The national average of 74.7 km/km (120.2 mi/sq mi). As of 2011, the total railway route length was around 4,481 km (2,784 mi). Kolkata is the headquarters of three zones of the Indian Railways — Eastern Railway and South Eastern Railway and the Kolkata Metro, which is the newly formed 17th zone of the Indian Railways. The Northeast Frontier Railway (NFR) serves
9660-512: The northern parts of the state. The Kolkata metro is the country's first underground railway. The Darjeeling Himalayan Railway , part of NFR, is a UNESCO World Heritage Site . Netaji Subhas Chandra Bose International Airport at Dum Dum , Kolkata, is the state's largest airport. Bagdogra Airport near Siliguri is a customs airport that offers international service to Bhutan and Thailand, besides regular domestic service. Kazi Nazrul Islam Airport , India's first private sector airport, serves
9775-479: The offing to revive the economy. West Bengal has been able to attract 2% of the foreign direct investment in the last decade. As of 2011, the total length of surface roads in West Bengal was over 92,023 kilometres (57,180 miles); national highways comprise 2,578 km (1,602 mi) and state highways 2,393 km (1,487 mi). As of 2006, the road density of the state was 103.69 kilometres per square kilometre (166.87 miles per square mile), higher than
9890-412: The percentage share of Gross Value Added (GVA) at factor cost by economic activity at the constant price (the base year 2011–2012) was Agriculture-Forestry and Fishery—4.84%, Industry 18.51% and Services 66.65%. It has been observed that there has been a slow but steady decline in the percentage share of industry and agriculture over the years. Agriculture is the leading economic sector in West Bengal. Rice
10005-409: The provisional results of the 2011 national census, West Bengal is the fourth-most-populous state in India with a population of 91,347,736 (7.55% of India's population). The state's 2001–2011 decennial population growth rate was 13.93%, lower than the 1991–2001 growth rate of 17.8% and lower than the national rate of 17.64%. The gender ratio is 947 females per 1,000 males. As of 2011, West Bengal had
10120-477: The raising of capital to capital companies in: Indirect taxes are also entirely prohibited on the issue of certain securities and debentures. Greece, the fee was introduced by Legislative Decree 4755 Official Gazette Α΄164/15.5.1930 which was replaced by P.D. 28.7.1931/1931, also known as the Stamp Duties Code, in view of the impending bankruptcy. It stipulated that all loan contracts were subject to
10235-606: The region for four hundred years beginning in the 8th century. A shorter reign of the Hindu Sena dynasty followed. Rajendra Chola I of the Chola dynasty invaded some areas of Bengal between 1021 and 1023. Islam was introduced through trade with the Abbasid Caliphate . Following the Ghurid conquests led by Muhammad bin Bakhtiyar Khalji and the establishment of the Delhi Sultanate , it spread across
10350-638: The region, including what became known as the Bengali Renaissance . Several regional and pan−Indian empires throughout Bengal's history have shaped its culture , cuisine , and architecture . Post-Indian independence, as a welfare state , West Bengal's economy is based on agricultural production and small and medium-sized enterprises . The state's cultural heritage, besides varied folk traditions, ranges from stalwarts in literature including Nobel-laureate Rabindranath Tagore to scores of musicians, film-makers and artists. For several decades,
10465-610: The region. It was ruled by dynasties of the Bengal Sultanate and feudal lords under the Delhi Sultanate for the next few hundred years. The Bengal Sultanate was interrupted for twenty years by a Hindu uprising under Raja Ganesha . In the 16th century, Mughal general Islam Khan conquered Bengal. Administration by governors appointed by the court of the Mughal Empire gave way to semi-independence under
10580-416: The registration and valuation of immovable properties during transactions and collect stamp duty and registration fees. Services are categorised into four groups, as follows: West Bengal West Bengal ( / b ɛ n ˈ ɡ ɔː l / ; Bengali : Poshchim Bongo , pronounced [ˈpoʃtʃim ˈbɔŋɡo] , abbr. WB ) is a state in the eastern portion of India . It is situated along
10695-775: The result of the Preliminary examination. The candidates clearing the cut-off score qualify for the Main examinations, conducted across four days in August–September at selected centres in Kolkata and at the WBPSC office. Candidates who pass the Mains are called for the Personality Test. A selection list for Group A and Group B is initially issued by the Commission, consisting of the names of candidates who have cleared
10810-491: The river by a feeder canal. Its water flow management has been a source of lingering dispute between India and Bangladesh. The Teesta , Torsa , Jaldhaka and Mahananda rivers are in the northern hilly region. The western plateau region has rivers like the Damodar, Ajay and Kangsabati . The Ganges delta and the Sundarbans area have numerous rivers and creeks. Pollution of the Ganges from indiscriminate waste dumped into
10925-509: The river is a major problem. Damodar , another tributary of the Ganges and once known as the "Sorrow of Bengal" (due to its frequent floods), has several dams under the Damodar Valley Project . At least nine districts in the state suffer from arsenic contamination of groundwater , and as of 2017 an estimated 1.04 crore people were afflicted by arsenic poisoning. West Bengal's climate varies from tropical savanna in
11040-788: The southern part of the state, especially in the Sundarbans area. Kolkata is the only city in India to have trams as a mode of transport; these are operated by the Calcutta Tramways Company. Several government-owned organisations operate bus services in the state, including: the Calcutta State Transport Corporation , the North Bengal State Transport Corporation , the South Bengal State Transport Corporation ,
11155-407: The southern portions to humid subtropical in the north. The main seasons are summer, the rainy season, a short autumn and winter. While the summer in the delta region is noted for excessive humidity, the western highlands experience a dry summer like northern India. The highest daytime temperatures range from 38 to 45 °C (100 to 113 °F). At night, a cool southerly breeze carries moisture from
11270-458: The state during the winter. The high-altitude forests of Singalila National Park shelter barking deer , red panda , chinkara , takin , serow , pangolin , minivet and kalij pheasants . The Sundarbans are noted for a reserve project devoted to conserving the endangered Bengal tiger , although the forest hosts many other endangered species such as the Gangetic dolphin , river terrapin and estuarine crocodile. The mangrove forest also acts as
11385-448: The state is 16,847 km (6,505 sq mi), while in 2013, forest area was 16,805 km (6,488 sq mi), which was 18.93% of the state's geographical area, compared to the then national average of 21.23%. Reserves and protected and unclassed forests constitute 59.4%, 31.8% and 8.9%, respectively, of forested areas, as of 2009. Part of the world's largest mangrove forest, the Sundarbans in southern West Bengal. From
11500-584: The state of West Bengal. Prior to the COVID-19 pandemic , the online application process for the examination used to begin in November, and the preliminary exam was generally held either in the last week of January or the first week of February, across various cities in West Bengal. Although the recruitment process remains the same post pandemic, the usual timings of the examination has undergone drastic changes altogether. It takes at least five months to publish
11615-592: The state police. The WBCS (Exe) officers are typically appointed as Deputy Magistrates or Deputy Collectors on probation. After completing two years of mandatory administrative training at the Administrative Training Institute, they begin their careers as Deputy Magistrates, Deputy Collectors, and Block Development Officers (BDOs). They also issue orders in Executive Magistrate Courts and enforce certain sections of
11730-428: The state underwent political violence and economic stagnation after the beginning of communist rule in 1977 before it rebounded. In 2023–24, the economy of West Bengal is the sixth-largest state economy in India with a gross state domestic product (GSDP) of ₹ 17.19 lakh crore (US$ 210 billion), and has the country's 20th-highest GSDP per capita of ₹ 121,267 (US$ 1,500) as of 2020–21. Despite being one of
11845-466: The state's healthcare system was severely criticised in the aftermath of the West Bengal blood test kit scam . West Bengal is on the eastern bottleneck of India , stretching from the Himalayas in the north to the Bay of Bengal in the south. The state has a total area of 88,752 square kilometres (34,267 sq mi). The Darjeeling Himalayan hill region in the northern extreme of the state
11960-672: The state. Many aspirants prefer WBRS over WBCS (Exe) and WBPS due to its better work-life balance, urban postings, and reduced political interference, which contributes to a more comfortable work environment. WBRS officers can be posted as Assistant Commissioners in the Commercial Tax Department, Deputy Excise Collectors in the Excise Directorate, or Additional District Sub-Registrars in the Directorate of Registration and Stamp Revenue. Officers recruited at
12075-592: The territory was a major trading nation in the world, and was often referred by the Europeans as the "richest country to trade with". It was absorbed into the Mughal Empire in 1576. Simultaneously, some parts of the region were ruled by several Hindu states , and Baro-Bhuyan landlords, and part of it was briefly overrun by the Suri Empire . Following the death of Emperor Aurangzeb in the early 1700s,
12190-604: The twin cities of Asansol-Durgapur at Andal , Paschim Bardhaman . Kolkata is a major river port in eastern India. The Kolkata Port Trust manages the Kolkata and the Haldia docks. There is passenger service to Port Blair on the Andaman and Nicobar Islands . Cargo ship service operates to ports in India and abroad, operated by the Shipping Corporation of India . Ferries are a principal mode of transport in
12305-624: Was Shashanka , who reigned in the early 7th century. Shashanka is often recorded in Buddhist annals as an intolerant Hindu ruler noted for his persecution of the Buddhists. He murdered Rajyavardhana , the Buddhist king of Thanesar , and is noted for destroying the Bodhi tree at Bodhgaya , and replacing Buddha statues with Shiva lingams . After a period of anarchy, the Pala dynasty ruled
12420-528: Was 19.98%, a decline from 31.8% a decade prior. Scheduled castes and tribes form 28.6% and 5.8% of the population, respectively, in rural areas and 19.9% and 1.5%, respectively, in urban areas. In September 2017, West Bengal achieved 100% electrification, after some remote villages in the Sunderbans became the last to be electrified. As of September 2017, of 125 towns and cities in Bengal, 76 have achieved open defecation free (ODF) status. All towns in
12535-416: Was 9.8% in 1980–1981, declining to 5% by 1997–1998. In contrast, the service sector has grown at a rate higher than the national rate. The state's total financial debt stood at ₹ 1,918,350 million (US$ 23 billion) as of 2011. In the period 2004–2010, the average gross state domestic product (GSDP) growth rate was 13.9% (calculated in Indian rupee terms) lower than 15.5%, the average for all states of
12650-408: Was integrated into West Bengal; portions of Bihar were also subsequently merged with West Bengal. Both West and East Bengal experienced large influxes of refugees during and after the partition in 1947. Refugee resettlement and related issues continued to play a significant role in the politics and socio-economic condition of the state. During the 1970s and 1980s, severe power shortages, strikes and
12765-418: Was introduced for land and property transactions from 1 December 2003. SDLT is not a stamp duty, but a form of self-assessed transfer tax charged on "land transactions". On 24 March 2010, Chancellor Alistair Darling introduced two significant changes to UK Stamp Duty Land Tax. For first-time buyers purchasing a property under £250,000, Stamp Duty Land Tax was abolished for the next two years. This measure
12880-659: Was mothballed. The tea industry of West Bengal has also witnessed shutdowns for financial and political reasons. The tourism industry of West Bengal was negatively impacted in 2017 because of the Gorkhaland agitation. However, over the years due to effective changes in the stance towards industrialisation, ease of doing business has improved in West Bengal. Steps are being taken to remedy this situation by promoting West Bengal as an investment destination. A leather complex has been built in Kolkata. Smart cities are being planned close to Kolkata, and major roadway projects are in
12995-929: Was offset by a rise from 4% to 5% in Stamp Duty Land Tax on residential properties costing more than £1 million. Further reforms were announced in December 2014, so that rates are now paid only on the part of the property price within each tax band. In the 2015 Autumn Statement the Chancellor announced that buyers of second homes (whether Buy to let or holiday homes) would pay an additional 3% with effect from April 2016. The Budget in 2017 abolished stamp duty for first-time home buyers in England and Wales purchasing homes up to £300,000, saving first-time buyers up to £5,000. Additionally, first-time buyers spending up to £500,000 will only pay stamp duty at 5% on
13110-589: Was partitioned along religious lines. The western part went to the Dominion of India and was named West Bengal. The eastern part went to the Dominion of Pakistan as a province called East Bengal (later renamed East Pakistan in 1956), becoming the independent nation of Bangladesh in 1971. In 1950 the Princely State of Cooch Behar merged with West Bengal. In 1955 the former French enclave of Chandannagar , which had passed into Indian control after 1950,
13225-494: Was replaced by Land and Buildings Transaction Tax on April 1, 2015. In Wales, Land Transaction Tax was introduced in May 2018. Although the federal government formerly imposed various documentary stamp taxes on deeds, notes, insurance premiums and other transactional documents, in modern times such taxes are only imposed by states. Typically when real estate is transferred or sold, a real estate transfer tax will be collected at
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