LexThe Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1970
West Bengal · state statute
Open in Lexace · Ask the AI about this actPresident's Act No. 18 of 1970 THE TAXES ON ENTRY OF GOODS INTO CALCUTTA METROPOLITAN AREA ACT, 1970. [13th August, 1970.] Enacted by the President in the Twenty-first Year of the Rep6blic of India, An Act to provide for the levy of taxes on the entry of goods of certain kinds into the Calcutta Metropolitan Area for consumption, use or sale therein, and for matters con- nected therewith or incidental thereto. In exercise of the powers conferred by section 3 of the 17 of 1970. West Bengal State Legislature (Delegation of Powers) Act, 1970, the President is pleased to enact as follows :— CHAPTER I West Bengal Act 14 of 1965. PRELIMINARY 1. (1) This Act may be called the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. Short title and comm. (2) It shall come into force on such date as the State encement. Government may, by notification, appoint. 2. In this Act, unless the context otherwise requires,— (a) "Calcutta Metropolitan Area" means the areas within the Calcutta Metropolitan District; (b) "Calcutta Metropolitan District" means the area: described as such in the Schedule to the Calcutta Metropolitan Planning Area (Use and Develop- ment of Land) Control Act, 1965, and includes such other area, contiguous to the first-mentioned area, as the Stat e Government may, by notification, specify ; (c) "dealer", in relation to any specified goods entering the Cacutta Metropolitan Area, means a person,— who either on his own account or on account of a principal causes such entry, or who takes delivery, or is entitled to take delivery, of such goods on such entry. Eaplanation I.—When the consignor or consignee of any specified goods entering the Calcutta Metropolitan Area nominates, according to such rules as may be prescribed, a person to be the dealer for the purposes of this Act, such person shall be deemed to be a dealer id relatiou to such specified goods. Definitions. (i) (ii) 2 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. [President's Act West Bengal Act 20 of 1962 not to apply to specified goods. Explanation 11.—When the consignee of any specified goods entering the Calcutta Metropolitan Area, despatched to such Metropolitan Area by rail, road, water, air or post, does not take delivery of such goods upon such entry and the goods are sold under the provisions of any law, th buyer, who takes delivery of such goods upon the goods being so sold, shall be deemed to be the dealer thereof ; (d) "export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India; (e) "notification" means a notification published in the - Official Gazette ; (f) "notified place", in relation to any specified goods entering the Calcutta Metropolitan Area, means such railway station, steamer station, airport, post office or other place situated in or near the Calcutta Metropolitan Area as the State Government may, by notification, specify; (g) "prescribed" means prescribed by rules made under this Act; (h) "Schedule" means the Schedule to this Act; (i) "specified goods" means the goods specified in column 2 of the Schedule; (j) "year" means the financial year. 3. The provisions of the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962, shall not apply to any goods to which the provisions of this Act apply. CHAPTER II PRESCRIBED AUTHORITIES Power to appoint prescribed authorities. Prescribed authority, etc., to be public servants. 4. (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government may appoint, or may empower the prescribed authority to appoint, persons to assist the prescribed authority. (3) Any power, duty or function of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed. 5. The prescribed authority and the persons appointed under sub-section (2) of section 4 shall be deemed to be public servants within the meaning of section 21 of the Indian Penal 46 0 ,,f 1860. Code. The Taxes on Entry of Goods into Calcutta Metropolitan, Area Act, 1970. 18 of 1970.1 CHAPTER III LEVY AND COLLECTION OF TAXES ON ENTRY OF GOODS INTO THE CALCUTTA METROPOLITAN AREA 6. (1) Save as otherwise provided in this Chapter, there L evy and shall be levied and collected, for the purposes of this Act, a collection tax on the entry of every specified goods into the Calcutta of taxes. Metropolitan Area (for consumption, use or sale therein) from any place outside that Area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify. (2) Subject to such rules, as may 'be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that Area—. (a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or (b) in such circumstances and subject to such conditions 111.1(1 restrictions as may be prescribed. 7. No tax shall be levied and collected under this Act in respect of the entry of any specified goods into the Calcutta Metropolitan Area if such goods are certified by an officer empowered by the Government concerned in this behalf to be the property of Government. Exemption from tax on goods belonging to Overn- ment. 8. Every specified goods brought into the Calcutta Exemption Metropolitan Area by or on behalf of such diplomatic or on goods from x • 'consular officers, stationed in that Area, as may be specified in this behalf by the State Government by any special or to certain general order, shall be exempted from the tax leviable under consular this Act to such extent and subject to such conditions as may officers. be specified in the said order. 9. Subject to such rules, not inconsistent with the provi- Exemption o sions of this Act, as the State Government may make in this fr ong oods -behalf, any specified goods which are brought into the Calcutta meant for Metropolitan Area for the immediate export thereof may, at expor t. the option of the dealer, be exempted from the tax leviable thereon under this Act, if such goods are conveyed direct from the place of entry into the Calcutta Metropolitan Area to the place of export under such supervision and on payment of such fees therefor as may be specified by the said rules. Pers shall the The tax levied under this Act shall be payable by who shall the dealer in relation to the specified goods. be liable to pay taxes. The Taxes on Entry of Goods into Calcutta Metropolitan - Area Area Act, 1970. Recovery of taxes. Appliea- Edon of proceeds of the taxes. [President's Act 11, (1) The tax levied under this Act shall be payable on demand and shall be collected byithe State Government in such manner and through such agency as that Government may, by notification, specify. (2) Such portion of the total proceeds of the taxes levied and collected under this Act as the State Government may determine shall be deducted to meet the cost of collection of the taxes. 12. (1) The proceeds of the taxes levied and collected under this Act (which shall form part of the Consolidated Fund of the State), reduced by the cost of collection, as determined under sub-section (2) of section 11, shall, after due appropriation made by law, be applied for the purposes here-inafter specified. (2) Out of the proceeds of the taxes referred to in sub-section (1), the State Government may, if satisfied that it is necessary so to do, make, subject to such conditions as it may think fit to impose, grants to any municipal or other local authority, functioning within the Calcutta Metropolitan Area, to enable such municipal or other authority to supplement its revenue : Provided that the, ae'gregate of the amounts paid to any municipal or other authority under this sub-section shall not exceed fifty per cent, of the amount which bears to the total amount of such proceeds the same proportion as the population in the area within the jurisdiction of such municipal or other local authority bears to the total population of the Calcutta Metropolitan Area. (3) The balance of the proceeds of the taxes referred to in sub-section (1) shall be paid by the State Government to such' authority, as it may, by notification, specify and the amount so paid shall be applied by such authority,— (a) firstly, for the servicing and repayment of any loan raised by such authority, with the approval of the State Government, to finance any deyelopmext project within the Calcutta Metropolitan Area, approved by the State Government; and (b) secondly, for distributing to— (i) any municipal or other authority within the Calcutta Metropolitan Area, or (ii) such other authority as the State Government may, by notification, specify, or (iii) any Department of the State Goerpnent, for the execution of any development project, within the Calcutta Metropolitan Area, which has been approved by the State Government. The Taxes on Entry of Goods into Calcutta Metropotatan 4 Area Act, 1970. IS at 1000 • CHAPTER IV AssassicsivT AND RECOVERY OF TAXES 13. Every dealer of specified goods shall, on or before Dam' the entry of such goods into the Calcutta Metropolitan Area, to be deliver, at a notified place, to the prescribed authority a mbyall: declaration (in such form and containing, such particulars ass &saw may be prescribed) relating to such goods : . Provided that no such declaration shall be required to be made in, relation to any specified goods which are exempted by sub-sectien (2) of section 6, section 7 or section 8 from the payment of any tax leviable under this Act. 14. (1) Where a declaration has been made under affineensas section 13 by a dealer, the prescribed authority shall, after etude making such verification of the specified goods as it may consider necessary, assess the tax leviable on the entry of such goods into the Calcutta Metropolitan Area, (2) Where any dealer has omitted or failed to make the declaration, as required by section 13; the prescribed authority shall, after inspection and examination of the Specified goods, assess the tax leviable under this Act on such goods, (3) Where any specified goods have been brought late the Calcutta Metropolitan Area . without the payment of any tax leviable thereon under this Act, the prescribed authority shall assess' the tax leviable under this Act on such goods and it may also impose on the dealer, in the prescribed manner, a penalty, not exceeding ten times the tax assessed by it : Provided that such assessment shall be made after inspec- tion and verification of such goods, but where such goods are not available for inspection and examination by reason of thet fact that such goods have been disposed of, concealed or mixed with any other goods, such assessment shall be made, in such manner and within such time is may be prescribed, to the best of the ability of the prescribed authority: Provided further that no penalty shall be imposed under this sub-section except after giving the dealer a reasonable opportunity of being heard. (4) When an assessment has been made under sub-section (1), sub-section (2) or sub-section (3), as the case may be, or any penalty has been imposed under sub-section (3), the prescribed authority shall communicate such assessment or the imposition of -penalty, as the case may be, in such form as may be prekribed, to the dealer and demand immediate payment thereof. (5) An assessment made under this section shall be without prejudice to any prosecution that may be instituted for an olfenCe against this Act. The Taxes on Entry of Goods into Calcutta Metropolitan Area Ad, 1970. Payment of taxes. Iffiet of son. meet. levied [President% Act (6) The prescribed authority may, subject to such condi- tions as may be prescribed, require any dealer-- (a) to produce before it any accounts, registers or documents; to furnish any information relating to the stock of goods or purchases, sales ar deliveries of goods by the dealer or relating to any other matter, as may be deemed necessary for the purpose of this section. 15. (1) The amount of tax assessed under sub-section. (1), sub-section (2) or sub-section (3) of section 14 and the amount of penalty imposed under sub-section (3) of that section shall -be paid forthwith by the dealer to the prescribed authority and that authority shall, on payment of the assessed amount of the tax and the penalty, if any, grant to the dealer a receipt showing the payment of such amount. (2) The receipt granted under sub-section (1) shall contain such particulars in relation to the speoified goods as ntagy - enable the identification thereof. (3) Every specified goods in relation to which tax leviable ender this Act has been paid in full may be taken from one place to another throughout the Calcutta Metropolitan' Area on production of the receipt showing the payment of such tax. 11X If the dealer omits or fails to pay the whole or any part of the tax assessed under sub-section (.1), sub-section (%) er aulo-section (3) of section 14 or the amount of penalty imposed under sub-section (3) of that section, the prescribed authority may seize the specified goods in relation to which payment has been so evaded. 17. (1) Where tax levied and collected under this Act in respect of the entry of any specified goods into the Calcutta Metropolitan Area has been short-levied through inadvertance, error or misconstruction on the part of the prescribed authority or through mis-statement of the dealer as to the quantity or description or value of such goods or for any other reason, or, when any such tax, after having been levied and collected, has been erroneously refunded, the dealer on whom the tax was so short-levied or the person to whom such refund was erroneously made, shall pay the deficiency or repay the amount erroneously refund ed to him, as the case may be, within three months from the date on which demand is made for the payment of the amount so short-levied or the amount erroneously refunded. (2) > Where any goods or any part thereof referred to in sub-section (1) have not been transported or removed from the notified place, the prescribed authority may, by order, prohibit the transportation or renalval, as the case may be, of such goods until the deficiency in the tax has been paid in full or the amount which had been erroneously refunded is repaid in. full. The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. 18 or 1970.] • 18. Any amount of tax or penalty levied or imposed, as the case may be, under this Act, which remains unpaid after „a demand, shall be recovered as.an arrear of land revenue. 19. (1) Where the prescribed authority is satisfied upon such proof as may be furnished to it that any specified goods, upon which tax leviable under this Act has been paid, have been exported or conveyed out of the Calcutta Metropolitan Area within a period of six months from the date of entry thereof into that Area without being 'consumed, used or sold therein, the amount of tai levied and collected for the entry ;of such goods into that Area shall be refunded to the dealer by whom such tax has been paid : Provided that where any part of such goods is consumed, used or sold in the Calcutta Metropolitan Area, the refund shall be made in respect of thdt part of such goods as have not been consumed, used or sold therein : Provided further 'that such percentage of the tax, not exceeding five per cent., as the State Goverinnent may, by rules, spccify in this behalf, may be deducted from the amount cf the said refund towards the cost of collection and refund -of the tax. (2) The refund re4erred to in sub-section (I) shall not lite made unless the application for the saute is made within one 3nomth from the date of exportation or conveyance out of the Calcutta Metropolitan Area, as the case may be, or within such further period as the State Government may, in any special ease or class of cases, -allow. (3) Where any amount has been paid in excess of the tax leviable under this Act on any specified goods, the amount -which has been so paid in excess shall, on the application of the dealer by whom such tax has been paid, be refunded to him either in cash or, at the option of the dealer, by the deduction of such amount from any tax payable by such dealer under this Act : Provided that no refund shall be made under this sub- -section unless the application for such refund is made within one month from the date on which the payment of the tax has been declared by the prescribed authority to be in excess of -the amount leviable under this Act. (4) Every refund made under this section shall be subject to such conditions as may 'be prescribed. Unpaid tax to be recovered &San arrear of land revenue. Refund of Oar. .20. (1) The prescribed authority may, in respect of any kind of specified goods, accept from a dealer deposit of a sum which, in the opinion of that authority, is sufficient to cover the tax leviable under this Act and estimated to be payable (luring a prescribed period by such," dealer. (2) On acceptance of such deposit, the prescribed authority shall issue, in this prescribed form, a receipt showing the amount deposited, - Advance deposit of tax. The Taxes on Entry of Goods into Calcutta Metropolitan Area Oct, 1970. [President's Act (3) Subject to the prescribed conditions, the receipt referred to in sub-section (2) shall be sufficient authority for transportation or removal, during the prescribed period, from any notified place of a series of consignments of specified goods so, however, that the aggregate amount of the tax leviable in respect of all such consignments does nottexceed the amount . .of the deposit. (4) Where any consignments are transported or removed under the receipt referred. to in sub-section (2), ;the prescribed authority shall adjust against the deposit, the taxes leviable in respect of -the consignments. (5) The balance, if any, of the amount of the deposit remaining at the credit of the dealer at the end of the pres- cribed period shall, on his application, be refunded to him or may, at his. option, be credited towards any deposit in respect of any future period for which such dealer may want to make a fresh deposit. Twsnoport 21. (1) Where the prescribed authority has found from peas where the evidence adduced before it by the dealer that no tax is ao Mx i s leviable under this Act on the entry of any specified goods Av9able• into the Calcutta Metropolitan Area on the ground that ench goods are not intended to be consumed, used or sold in such Metropolitan Area, the prescribed authority shall grant a transport pass certifying that no tax is leviable under this Act on such specified goods and every specified goods to which such transport pass relates may be taken from one place to another throughout the Calcutta Metropolitan Area on production of such transport pass. (2) If the whole or any part of the goods referred to in sub-section (1) is consumed, used or sold in the Calcutta Metropolitan Area, tax shall be levied and collected under this Act on so much of such goods as is consumed, used or sold in the Calcutta Metropolitan Area. CHAPTER V SEARCH AND snuuitsi Poorer do 'erten things for Rewiring somplianoe with the provisions ethic Act. 22. Subject to such rules as may be prescribed, the prescribed authority may, for securing compliance with the provisions of this Act or for caliyag out the purposes of this Act,— (a) open any package entering the Calcutta Metropolitan Area and examine the contents thereof, with a view to ascertaining whether any tax leviable under this Act is payable for the entry of such. goods into that Area; The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. 18 or 1970.] • (b) on the entry in, or at the.time of the transportation or removal from, a notified place, of any goods, take samples of such goods for ascertaining whether any tax* leviable under this Act is payable; Provided that such samples shall, if practicable, be restored to the owner thereof or compensation shall be paid therefor to the owner at the market valne; (c) intercepk and search any vehicle, vessel, animal or any load carried by a person, within the Calcutta Metropolitan Area; (d) seize any specified goods which it has reason to believe are being, or have been, transported or removed from a notified place in contravention of the provisions of this Act together with any container or other materials for the packing of such goods; (e) detain at any notified place, any specified goods - together with the container or packing thereof; (f) enter and search any place where it has reason to believe that any stocks, accounts, registers, vouchers or other documents referred to in clause (a) of section 29 are kept, or are being kept for the time being, and if it has reason to believe that tax leviable under this Act, is being evaded, seize and detain them for so long as may be necessary for examination or for the purposes of prosecution. 23. (1) The prescribed authority may, in respect of any specified goods lawfully detained or seized by it, incur such -expenditure as may be necessary for the storage of such goods for so long as they remain detained or seized. (2) The prescribed authority may, at any time after such seizure or detention, by notice issued in the prescribed manner, require the dealer whose goods have been so seized or detained to take delivery thereof before a date specified in the notice after payment of the tax due thereon, if any, -together with the expenses incurred under sub-section (1), and penalty, if any, imposed under sub-section (3) of section 14. (3) (a) If the dealer fails to take delivery of such goods. before the date specified in the notice, the prescribed authority may, in the pres-iibed manner, cause such goods to be put up at public auct 'm for sale for cash on delivery. (b) If the prescribed authority deems the highest offer made- at such a sale to be inadequate, it may adjourn the Sale to'some other date in the prescribed manner. Storage and Bala, 10 The Taxes on Entry of Goods into Calcutta Metropolitan Ara Act, 1970. [President's Act (c) The proceeds arising from the sale shall be applied in payment, in order of priority, of— firstly, the expenses incurred by the prescribed authority under sub-section (1), • secondly, the tax payable, if any, on each goods, thirdly, the fine, if any, imposed under this Act, fourthly, the'balance, if any, to the dealer of such goods on application made within one year from the date of the sale. (d) Notwithstanding any provisions to the contrary, if any specified goods lawfully detained or seized be of a perish- able nature, the prescribed authority may, at any time, if it thinks fit, cause them to be sold in any manner it thinks, • appropriate in the circumstances, and shall apply the proceeds in the manner provided in clause (c). CHAPTER -VI OFFENCES AND THEIR TRIAL Penalties. 24. (1) Whoever,— • (a) omits or fails without any reasonable excuse to make the declaration referred to in section 13, or (b) evades the payment of any tax or penalty leviable under this Act, or (c) omits or fails, without any reasonable excuse, to. produce any account, register or document or to furnish any information required by the prescribed authority or produces any accounts which are incorrect in material particulars or furnishes any information to the prescribed authority which is false, misleading or inaccurate, or (d) contravenes the provisions of section 29 or knowingly furnishes incorrect particulars as to the storage or disposal of specified goods, when purporting to. comply with the provisions of section 29, or (e) obstructs the prescribed authority in the exercise of its powers under section 22, shall be punishable with -imprisonment which may extend to six months, or with fine, or with both, and where the offence is a continuing one, with a further fine not exceeding rupees fifty for every day, excepting the first, during which the offence continues. (2) The Con -rt may, in addition to any fine imposed, order the contscation of any goods seized under section T. The Taxes ow Entry of Gao4s into Caseate Metr ,p t is 1 1 Ares Art, 2910. It t19704 (3) If it be found, when. any specified goods are transported or removed from any notified place, that-- (a) the packages in which they are contained differ widely from the description given in the declara- tion made under section 13; or (b) the contents thereof Kaye been wrongly defined ox mis-stated in the declaration in. relation to leaf particulars required to be stated therein, Ole dealer shall be punishable with a peuaIty not exceeding any tliousand rupees. (4) All offences punishable under this Act or the rules made thereunder shall be cognizable and bailable. (5) No Court shall take cognizance of any offenoe under this Act or the rules made thereunder except on a complaint made with the previous sanction of the prescribed authority. 25. (1) Subject to such conditions as may be prescribect, cranpe• the prescribed authority may accept from any person Bigot:L(0 accused of any offence punishable under this Act or the ' ffewiel/' rules made thereunder, by way of composition for such offence, payment of a sum not exceeding double the amount of the tax payable, if any, or a sum of rupees five thousefia, whichever is greater. (2) If payment by way of composition is accepted under sub-section (1), no further proceedings shall be taken against the accused in respect of the offence compounded. 26. (1) If the person committing an offence punishable' (Maw under this Act is a company, the company, and, every by 6e6i• director, manager, secretary or agent of the company, unless such director, manager, secretary or agent proves that the offence was committed without his knowledge or consent or that he had exercised all due diligence to prevent the com- mission of such offence, shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly. (2) Where an offence punishable under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part of, any other officer or person concerned in the management of the company, such other officer or person shall also be deemed to be guilty of that offence and shall be liable to be proceeded against and punished accordingly. Explanation.--For the purposes of this section— ,(a) "company" means a body corporate and includes a - firm or other association of individuals; and (b) "director", in relation to a Emu, means a partner in the rm. 12 The Taxee on Entry of Goods into Calcutta Metropolitan Area Act, 1970. [president's Act CHAPTER VII APPRAT S APB's). 27. (1) Any dealer, deeming himself aggrieved by any order passed -under this Act, may, in the prescribed manner and within one month from the date of such order, appeal therefrom to such officer of Government as may be prescribed: Provided that no appeal shall be entertained by_ such officer unless he is satisfied that an amount equal to fifty per cent. of the tax assessed under this Act or such lesser amount as such officer may, after considering all the circumstances of the case, fix, has been deposited by the appellant. 2) The officer. of Government to whom the appeal is. made may, after giving the parties an opportunity of being heard and after making such further inquiry, if any, as he deems fit, pass any order, confirming, altering or annulling the order appealed against and may also pass any interim order if he thinks such interim order to be necessary: Provided that no such order in appeal shall have the effect of subjecting any person to any greater penalty than has been adjudged against him in the order appealed from. (3) An order passed in appeal under this section shall he -final. rower to 28. The prescribed authority or the officer of Govern- take ment hearing an appeal under section 27, shall, for the evidence aucablk, purposes of this Act, save the same powers as are vested in elite a Civil Court under the Coda of Civil Procedure, 1908, 5 of 1001. while trying a suit, in respect of the following matters, namely: — 44 enforcing the attendance of any person and examining him on oath of affirmation; (8) compelling the production of documents; and 4e issuing commissions for the examination of witneeeee. CHAPTER VIII Mrs cr.i.r.s.wrous Partualase, 29, every dealer to whom a transport pass has been 4666" 4/6/ granted under sub-section (1) of section 21, shall— ate., io be t naanbibleil furnish to the prescribed authority within the and made prescribed time such particulars as to the storage availabl ee* e and disposal of the specified goods as may be Owes, prescribed; The Taxes on Entry of Goods into Calcutta Metropolitan 13 Area Act, 1970. 18 of 1970.] (b) keep true accounts relating to the stock, purchases, and disposal of the specified goods: Provided that if the prescribed authority is satisfied that the accounts are not sufficiently clear and intelligible for carrying oltt the purposes of this Act it may require the dealer to keep accounts in such form as may be prescribed; make available for inspection by the prescribed •' authority any stocks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority. 30. (1) if, save as otherwise provided under sub- D'uty of section (2) , any servant of Government, except in the dis- secrecy charge in good faith of his duty as such servant, discloses any particulars learned by him in his official capacity in respect of any specified goods, he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine. (2) Nothing in this section shall apply to the disclosure of any particulars referred to in sub-section (1)— (i) for the purposes of a prosecution under the Indian 45 of 1860. Penal Code or this Act in respect of such parti- culars, or any preliminary inquiry for ascertain- ing whether such prosecution lies; or (ii) to an officer of the Central Go v erne .;i t or the State Government for the audit of T.. , ipts and refunds of the tax imposed under this t; or WO to an officer of the Central Government for the • purpose of enabling that Government to levy or realise any tax imposed by it. 31. No order passed under this Act by the prescribed Orders authority or the officer of Government hearing an appeal under this under section 27, shall be called in question in any Civil t 3th'01° t Court. questioned in any • Civil Conte. 32. No suit, or other legal proceedings shall lie against Indemnity. Government and no suit, prosecution or other legal pro- ceedings shall lie against any officer or RI rvant of Govern , went for anything which is in good faith done under this Act or the rules made thereunder. - 33. 'The State Government may, if it is satisfied that power to it is necessary so to do in the interests of the general public, exempt. exempt- any specified goods or class of specified goods from any tax leviable under this Act. (c) 14 The Taxes on Entry of Goods into dalcutta Metropolitan Area Act, 1971). [President's Act 34. (1) The State Government' may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act. (2) In particular, and without prejudice to the generality of the foregoing powerf such rules may provide for all or any of the following matters, namely : (a) the procedure far, and other matters (including provisions for payment of fees) incidental to, tilt disposal of appeals under Section e; (ii) anything which may be or is required to be prescribed under this Act. (3) In making any rule, the State Government' may direct that a breach thereof shall be punishable with fine not exceeding rupees five hundred, and where the offence is a continuing one, with a further fine, not exceeding rupees twenty-five, for every day, except the first, during which the offence continues. Power to make rules. THE SCHEDULE (See sections 2 and 6) Serial No. Spe'effied goods. Rate of tax. 2 3 CLASS I—Articles of food and drink 1. Coffee, coffee seeds 2. Dates, dry .. 3. Dates, wet .. 4r. Edibles— (la) bacon, ham (b) baking powder, curry powder .. (c) biscuits, cakes, chocolates .. . . (d) butter, table butter, margarine, lard, other edible animal fat ... (e) canned fish .. (f) cheese .. .. (g) cocoa, cocoa beans (h) confectionery .. .. (i) farinaceous foods of all sorts . . (j') food colours, food essences, of all kinds (Li) fruit jitieeR, all other beverages 2 paise per kilogram. 75 paise per 50 kilograms. 50 paise per 50 kilograms. 6 per cent. ad valore m (li Per cent. ad valorem for dry fruits). Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Tite Twos cofr,,,E4vor 4140;14 ilvto 0497011 Serial No. Specified goods. *la Mair0P4litan drag a ffilrf Rate of tax. 3 (/) fruits, dried or preserved, excluding fresh fruits. (m) glucose, dextrose, any fruit sugar, glucose of all sthsr kiada (n) honey .. (o) jams, jellies , (p) malt extract .. (q) meat, fresh or preserved, for whatever use (r) milk, condensed or preserved (excepting whole milk, toned milk, skimmed milk powder). (8) milk cream, wawa, kheer, chakka, chhana, curd. (t) nuts, excludirig betel nuts .. (u) oilman stores (except edible oils) (v) papad . . (w) pickles . . (x) preserved provisions (y) saccharin (z) all kinds of food or drink not specifically provided for, not being fresh fruits, veget- ables or unearned fish. 5. Ghee 6. Grain, flour, pulses, cereals of all sorts, including gavar, paddy parched grain, soya bean: Provided that wheat or rice weighing up • to 10 kilograms when carried as headloads shall be exempted from the tax leviable under this Act. 7. Saffron 8. (a) Sugar . . (b) Gur of all sorts 9. Vanaspati, hydrogenated oils 10. Wines, spirits, beer Glass 11.-Animals 11. Buffaloes, cows, horses, oxen, calves 12. Goats, lamhS, Sheep, kids of goats, lambs or sheep 13. Pigs • • •• 6 percedt ad valorem pereaat ted 'valorem for dry fruits. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Do. Rs.4 rer 50 kilograms. 15 paise per 50 kilograms, 7 per cent. ad az/arm. 75 paise per 50 kilograxnk 20 paise per 50 kilograms. Rs.4 per 50 kilagtams. 7 per cent. ad valorem. Its.2 per head (56 pais° per hetet for calves). 25 raise per hsad. t'16 poise pat head. (6 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. [President's Act Serial No. Specified goods. Rate of tax. 1 2 CLASS M.—Articles for industrial use and articles used for fuel, lighting, washing and polishing .41.--Articles for industrial use and articles used for fuel 14. Charcoal, coal, coke Re.1 per metric tonne. 15. Industrial alcohols, denatured spirit, methylated 3 per cent. ad valorem. spirit. 142ineral oils of all sorts= (a) (i) Aviation spirit, diesel oil, petrol 2 paise per litre. (ii) furnace oil .. Do. (iii) lubricating oil of all kinds Do. (iv) mava oil .. Do. Iv) natural gasolene Do. ,(vi) oils used as insecticides .. Do. (vii) paints, solutions, compositions Do. (viii) petroleum products Do. /ix) sevasol Do. (x) solvent oil Do. '(xi) spindle oil Do. xii) Turkey red oil, bye-products of mineral Do. oils. <xiii) white oils Do. xxiv) other fuel oils : Do. Provided that nothing hereinbefore -contained shall include kerosene and crude oil. /b) crude oil .. 1 paisa per 4 litres. (e) grease, petroleum jelly .. 2 per cent. ad valorem. The Taxes on Entry"of Good,s into.Calautta Metropolitan Area A641970. la 011970.] Serial No. Specified goods. Rate of tax. B.-Articles used for lighting 17. Articles for electric or gas lighting 18. Calcium carbide 19. Chandeliers, chimneys, electric bulbs, globes 20. Crackers, fireworks, their components, safety fuses. 21. Inedible vegetable oils 22. Oilseeds of inedible oils .. 2 per cent. ad valorem: 3 per cent. ad valordm 2 per cent. ad valoram. 5 per cent. ad vcdorens. Rs. 2 per 50 kilograms. (R9.1.50 per 50 kilograms ftw castor oil). '50 paise per 50 kilograms. C-Articles used for washing and polishing 23. Alum, caustic soda, phenyl, potash, refined salt- petre, ritha, saline substances, shikekai, soda, washing soda, other substances, not being soaps, used for washing clothes, floors, utensils .. 25 paise per 50 kilograms', 24. Boot polish, metal polish 2 per cent ad valorem. 25. Soap of all kinds 2 per cent. ad valorem. Crass IV. Articles used in the construction of buildings, roads and other structures and articles made of wood or canc. 26. Agra stone, clinker, emery stone or powder, flooring stone, stone for building, stone chips .. 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet. paise per 50 kilograms for atone metal. 1.5 paise per 50 kilograms for 27. Asbestos cement sheets stone powder). • • 2 per cent. ad valorem. 28. Asphalt, bitumen, coal ash, coal tar, manganese 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet. 4 paise per 50 kilograms for stone' metal. 1.5 paise per 50 kilograms far stone powder). 26. Bricksj,fire bricks, glazed bricks .. . , 2 per cent. ad valorem, 30. Cemen1 of all sorts Rs.2 per metric tonne, 31. Cement pipes, China pipes, earthen pipes 2 per cent. ad valorem. (a) Beads of all sorts .. . . (b) Broaches, hairpins, garters, suspenders (c) Glass bangles . • (d) Laces, tapes .. (e) Imitation ornaments (f) Imitation pearls, articles jewellery 44. • • of imitation flre Taxa, o Ent mods into Calcutta -lkietraPaiAon Area Agb, rrresidii at 's Alt Aerial No. Specified goods. Rate of tax. 1 2 32. Chalk powder 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet. 4 paise per 50 kilograms for stone metal. 1.5 paise per 50 kilograms for stone powder). China mosaic chips .. 2 per cent. ad valorem. Glass, glassware, chinaware, enamelware, all kinds of crockery used for construction or decoration of buildings Marble pieces • • 36. Mosaic marbles • • .. 37. Paints, distemper, colour washes used for painting buildings, boiled linseed oil, red oxide, turpen- tine, varnish, zinc oxide .. • • 38. Plywood, hard boards, masonite, soft boards, any other kind of wood of wlkarayer epmpesitin# prepared by artificial process, articles made thereof .. .. .. • • Sanitary fittings, metal valves, brass cocks, their fittings .. .. .. .. 41. Tiles, flooring tiles, mosaic tiles, roofing tiles of all kinds, tem= tiles .. .. 42. (a) Timber, ballies, cane .. (b) Doors, frames, furniture, pegs, staircases, windows, other articles made of timber, ballies, cane • • .. . .. • • (c) Sandalwood, articles made of such wood .. 43. Yellow earth, earth of any other kind except red earth .. ,gas V.—Articles of personal use, household goods, perfumes and toilet requisites A. Articles of personal use 2 per cent. ad valorem. Do. Do. Do. 3 per cent. ad valorem. 2 per cent. ad valoreM. 33. 34. 35. 39. 40. Roofing felt .. • . 2 per cent. ad Ira/wean. 2 per cent. ad valorem. 2 per cent. ad valorem. 2 per cent. ad valorem. 4 par eeat. ad valcirem. 1 per cent. and valorem. 2 per cent. ad valorem. 2 per coati. ad tialorenk. 5 per cent. ad valorem Do. Do. 7 paise per 50 kilograms.- 04e rum on EPA of' Goods into Calcutta 4 I" etropolitara Area Act, 19;0, 18 4119704 la Serial No.' Specified goods. Rate of tax. 1 2 3 B.—Household goods 48. (a) Bakelite, bakelite. gpods 2 per cent, ad valoreten (b) Celluloid, celluloid articles Do. (e) Crockery of all sorts Do. (d) Embroidery articles Do. (e) Forks, spoons, cutlery of all kinds Do. (f) Wats, glassware, bottles, chinaware, earthen ware, porcelainware (excluding articles used for construction or decoration of buildings) (g) Hardware articles .. (h) Locks, keys Do. (i) Needles of 411 sorts (g7 Plastic,Plastic, plastic goods, plastic powder pp^ (k).cgs of wood,, rings of metal Do. (1)'Scissors, knives, penknives .. Do. (nt) Stoves, petromax, their parts and unifies D4), (n) Toys of all kinds, .. Do. C.—PeritatteA 44. (a) Aromatic chemicals, attars, scents, scented materials, perfumery of all Wads .. 2 per sent. ad ticskPresu (b) Incense sticks .. • • Do. D.—Toilet requisites 47. (a) Blades, razors ' safety razors . . (b) Brushes, combs, looking glasses (c) Hair oil, perfumed oils .• • (d) Pomade (e) Shaving cream, shaving sticks (f)" Toothpaste, tooth powders . . (g) Toilet requisites of all other kinds CLASS V1.----Tobaseo requisites 48. (a) Cigar cases, cigarette cases .. 3 per cent. ad valorem. (b) Cigar holders, cigarette holders Do. (e) Cigarette lighter .. • • Do. (d) Cigarette paper .. • • Do. (e) Eukka, smoking requisites Do. (f) Smoking pipes .. Do. (g) 'Tobacco cases, pouches Do. • • 2 per cent. ad valorem. Do. Do. Do. Do. Do. Do. 20 The Taxes on Entry of floosie into 0alautta Metropolitan Area Act, 1970. [President's Ant Serial No. Specified goods. Rate of tax. 2 CLASS VII.—Piecia-fy)ods, cotton, yarn and threads of all sorts and starching and sizing materials, leather and artisisa of leather and rubber goods; 49. Cotton, ginned or unginned 50. Cotton waste, hard waste, yarn waste 51. Hides, skins • 52. Jute Ri..2 per bale. • . 25 paise per 50 kilograms. .. 1 per cent. ad valorem. . . Re.1 per bale of 180 kilograms. • 1 per cent .ad valorem. 1 per cent. ad valorem. 1 per cent. ad valorem. ,-4, 1 per cent. ad valorem (1/2 pa! cent. ad valorem for raw rubber). 57. Rubber tyres, rubber tubes • • .. 2 per cent. ad valorem. 58. Starches of all sorts, arrowroots, farina starches, sago rice, sago flour, sizing oils, sizing materials, tallow, tamarind powder, tapioca, tapioca flour, such substitutes .. . A • • 50 paise per 50 kilograms. eads of all sorts . • • • 1 per cent. ad valorem. 1 per cent. ad valorem. 59. Threads 60. Yarn of all sorts • • • • CLAss V111.-Metals and articles made of metals or alloys 61. Instruments, apparatus and appliances and parts thereof— (a) tine projection machinery, their components, spares, materials used therein (b) clocks, watches, their spares .. • • (c) optical goods, their spares and accessories (d) photographic machinery, photo goods and materials, their components and spares (e) radios, radiograms, television sets or appa- ratus, loudspeakers, gramophones, ampli- fiers, wireless goods, their components and Do. spares (f) scientific appliances .. 1 per cent. ad valorem. r cent. ad valorem. (g) sewing machines, their spares • . .. 2 pe (h) surgical instruments, hospital requirements, their spares and accessories . .. 1 per cent. ad valorem. (i) surveying apparatus .. 2 per cent. ad valorem. 53. Leather, including`bags, boxes,chappals, harness, saddles, sandals, shoes, slippers, straps, all other articles made of leather .. 54. Piece-goods of artificial materials, hemp, linen, silk, synthetic materials, wool, articles made up purely or partly of any of the above materials not otherwise specified S5. Raw or unspun wool, cocoanut and other fibres, hemp, rope, articles made thereof 56. Rubber, rubber goods, gattapurcha, articles made thereof, wholly or partly, rubber solution, raw rubber, latex 2 per cent. ad valorem. • Do. 1 per cent. ad valorem. 2 per cent. ad valorem. nto Calcutta Metropolitan Area Act 1970, 21 . Specified goods. 18 of 19704 Serial No. 1 D. ). Do. Do. Do. Do. Do. Do. Do.
Excerpt shown. Open the full act in Lexace.