The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1972

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act V of 1972 
THE TAXES ON ENTRY OF GOODS INTO 
CALCUTTA METROPOLITAN AREA ACT, 1972 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 4th May, 1972.] 
[4th May, 1972.] 
West Ben. 
Act XIV of 
1965. 
An Act to provide for the levy of taxes on entry of goods of certain kinds 
into the Calcutta Metropolitan Area for consumption, use or sale 
therein, and for matters connected therewith or incidental thereto. 
WHEREAS it is expedient to provide for the levy of taxes on entry of 
goods of certain kinds into the Calcutta Metropolitan Area for consumption, 
use or sale therein, and for matters connected therewith or incidental 
thereto :— 
AND WHEREAS previous sanction of the President under the proviso to 
clause (b) of article 304 of the Constitution of India has been obtained; 
It is hereby enacted in the Twenty-third Year of the Republic of India, 
by the Legislature of West Bengal, as follows :— 
CHAPTER I 
Preliminary 
1. This Act may be called Taxes on Entry of Goods into Calcutta Short little. 
Metropolitan Area , 1972. 
2. In this Act, unless the context otherwise requires,— 	 Definitions. 
(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 Development of Land) Control Act, 1965 
and includes such other area contiguous to the rust 
mentioned area as the State Government may, by 
notification, specify; 
(c) "dealer" in relation to any specified goods entering the 
Calcutta Metropolitan Area means a person,-- 
(i) who either on his own account or on account of a principal 
causes such entry, or 
(ii) who takes delivery, or is entitled to take delivery, of such 
goods on such entry. 
19 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
West Ben. 
Act XX of 
1962 not to 
apply to 
specified 
goods. 
(Sections 3,4.) 
Explanation1.—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 deem to be a dealer in 
relation to such specified goods. 
Explanation //.—When the consignee of any specifiedgoods 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, the 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 congnate 
expressions, less 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 Govemment 
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; 
(I) "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 
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. 
20 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.1 
(Sections 5-8.) 
(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 
45 of 1860. meaning of section 21 of the Indian Penal Code. 
CHAFFER 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 shall be levied 
and collected, for the purposes of this Act, a tax on the entry of evey 
specified goods into the Calcutta 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 
Prescribed 
Authority, etc., 
to be public 
servants. 
Levy and 
collection of 
taxes. 
(b) in such circumstances and subject to such conditions and 
restrictions as may be prescribed. 
7. No tax shall be levied and collected under this Act in respect of the Exemption 
fromta entry of any specified goods into the Calcutta Metropolitan Area if such goodsx on  
goods are certified by an officer empowered by the Govenunent concerned belonging to 
in this behalf to be the property of Government. 	 Government 
8. Every specified goods brought into the Calcutta Metropolitan Area Exemption 
by or on behalf of such diplomatic or consular officers, stationed in that good, t  
.., 
 
Area, as may be specified in this behalf by the State Government by any belonging to 
special or general order, shall be exempted from the tax leviable under this cenauurin 
Act to such extent and subject to such conditions as may be specified in officers. 
the said order. 
21 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben.. Act 
Exemption 
from tax on 
goods meant 
for export. 
Persons who 
shall be 
liable to pay 
taxes. 
Recovery of 
taxes. 
Application 
of proceeds 
of the taxes. 
(Sections 9-12.) 
9. Subject to such rules, not inconsistent with the provisions of this 
Act, as the State Government may make in this behalf, any specified goods 
which are brought into the Calcutta Metropolitan Area for the immediate 
export thereof may, at 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. 
10. The tax levied under this Act shall be payable by dealer in relation 
to the specified goods. 
11.(1) The tax levied under this Act shall be payable on demand and 
shall be collected by the 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 
hereinafter 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 aggregate 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 development project within the Calcutta 
Metropolitan Area approved by the State Government; and 
22 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Art, 1972. 
V of 1972.] 
(Sections 13,14) 
(b) secondly, for distributing to— 
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 Govemment, for the execution 
of any development project, within the Calcutta 
Metropolitan Area, which has been approved by the 
State Government. 
CHAPTER IV 
Assessment and Recovery of Taxes 
13. Every dealer of specified goods shall, on or before the entry of such 
goods into the Calcutta Metropolitan Area, deliver, at a notified place, to 
the prescribed authority a declaration (in such form and containing such 
particulars as 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-section (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 section 13 by a 
dealer, the prescribed authority shall, after making such verification of the 
specified goods as it may consider necessary assess the tax leviable on the 
entry of such goods into Calcutta Metropolitan Area. 
(2) Where any dealer has omitted or failed to make the declaratio, 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 and it may also impose on the dealer, in the prescribed 
manner, a penalty, not exceeding twice the amount of tax assessed by ; 
(3) Where any specified goods have been brought into 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 inspection and 
verification of such goods, but where such goods are not available for 
inspection and examination by reason of the fact that such goods have 
been disposed of, concealed or mixed with any othergoods, such assessment 
shall be made, in such manner and within such time as may be prescribed, 
to the best of the ability of the prescribed authority : 
Declaration 
to be made 
by a dealer. 
Assessment 
of tax. 
23 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
(Section 15.) 
Payment of 
taxes. 
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 under sub-section (I), sub-section 
(2) or sub-subction (3) as the case maybe, or any penalty has been imposed 
under sub-section (2) or 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 prescribed, to the dealer and demand 
immediate payment thereof. 
(5) An assessment made or any penalty imposed under this section 
shall be without prejudice to any prosecution that may be instituted for an 
offence against this Act. 
(6) The prescribed authority may, subject to such conditions as may be 
prescribed,— 
(a) Require any dealer— 
(1) to produce before it any account, register or document for 
examination; 
(ii) to furnish any information relating to the stock of goods or 
purchases, sales or deliveries of goods by dealer or relating to 
any other matter as may be deemed necessary for the purpose 
of this section; 
(b) require any person who has in his possession, custody or 
control any specified goods through whom the specified 
goods are suspected by the prescribed authority to have 
passed, to produce before it any accounts, register or document 
for examination with a view to ascertaining whether any 
tax leviable under this Act being or has been assessed or 
duly paid. 
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 (2) or 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 specified goods as may be enabled the 
identification thereof. 
(3) Every specified goods in relation to which tax leviable under this 
Act has been paid in full may be taken from one place to another through 
the Calcutta Metropolitan Area on production of the receipt showing the 
payment of such tax. 
24 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.1 
(Sections 16-19.) 
16. If the dealer omits or fails to pay the whole or any part of the tax Effect of 
assessed under sub-section (1), sub-section (2) or sub-section (3) of 
P 
nr -  ent  
section 14 or the amount of penalty imposed under sub-secti9n (2) or sub- Ym  • 
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 snort-
entry of any specified goods into the Calcutta Metropolitan Area has been levied tax. 
short-levied through inadvertence, 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 refunded 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 anuthority may, by order, prohibit the transportation or removal, 
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. 
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. 
Unpaid tax 
to be 
recovered as 
an arrear of 
land 
revenue. 
19. (1) Where the prescribed authority is satisfied upon such proof as Refund of 
may be furnished to it that any specified goods, upon which tax leviable tax-
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 tax 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 
that 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 Government may, by rules, specify in this behalf, 
25 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
Advance 
deposit of 
tax. 
(Section 20.) 
may be deducted from the amount of the said refund towards the cost of 
collection and refund of the tax. 
(2) The refund referred to in sub-section (1) shall not be made unless 
the application for the same is made within six months 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 S tate Government may, 
in any special case 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, whether in cash or otherwise, shall be made 
under this sub-section unless the application for such refund is made 
within sixty days from the date,— 
(1) 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, or 
(ii) on which the final order is passed on appeal, where an appeal has 
been preferred under section 27, or 
(iii) on which any order in revision is made whereby any amount of 
tax has been reduced. 
(4) Every refund made this section shall be subject to such conditions 
as may be prescribed. 
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 during a prescribed period by such dealer. 
(2)On acceptance of such deposit, the prescribed authority shall issue, 
in the prescribed form, a receipt showing the amount deposited. 
(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 peirod, 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 consignment does not exceed the 
amount of the deposit. 
26 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.1 
(Sections 21, 22.) 
(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 prescribed 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. 
21. (1) Where the prescribed authority has found from the evidence 
adduced before it by the dealer that-no tax is leviable under this Act on the 
entry of any specified goods into the Calcutta Metropolitan Area on the 
ground that such 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 Seizure 
Transport 
pass whets 
no tax is 
leviable. 
22. Subject to such rule as may be prescribed, the prescribed authority 
may, for securing compliance with the provisions of the Act or for carrying 
out the purposes of this Act,— 
(a) open any package entering the Calcutta Metropolitan Area and Power to do 
examine the contents thereof, with a view to ascertaining certain 
whether any tax leviable under this Act is payable for the It.ingths: r 
entry of such goods into that Area; 	 compliance 
with the 
(b) on the entry in, or at the time of the transportation or removal provisions of 
from, a notified place, of any goods, take samples of such this ACL  
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 value; 
27 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[ West Ben. Act 
(Section 24.) 
secondly, the tax payable, if any, on such 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 perishable 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 
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 
accounts, register 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 31 or knowingly furnishes 
incorrect particulars as to the storage or disposal or specified 
goods, when purpoting to comply with the provisions of 
section 31, 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 Court may, in addition to any fine imposed, Order the 
confiscation of any goods seized under section 22. 
(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 declaration made under section 
13; or 
28 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.] 
(Section 23.) 
Storage and 
sale. 
(c) intercept any 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; 
(j) enter and search any place where it has reason to believe that 
any stock of goods, accounts register, voucher or other 
document relating to a dealer are kept, or are being kept for 
the time being for any purpose whatsoever, and if it has 
reason to believe that tax leviable under this Act, is being 
evaded, seize and detain such stock of goods, accounts, 
register, voucher or other document, 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 prescribed manner, require the dealer whose 
goods have been so seized or detained to take delivery thereof before adate 
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, 
inposed under sub-section (2) or 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 prescribed 
manner, cause such goods to be put up at public auction 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. 
(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). 
29 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
Composition 
of offences. 
Offences by 
companies. 
(Sections 25,26.) 
(b the contents thereof have been wrongly defined or misstated 
in the declaration in relation to any particulars required to 
be stated therein, 
the dealer shall be punishable with apenalty not exceeding one 
thousand 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 offence under this Act or the 
rules made thereunder except on a complaint made with the previous 
sanction of the prescribed authority. 
25. (1) S ubject to such conditions as may be prescribed, the prescribed 
authority may accept from any person accused of any offence punishable 
under this Act or the 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 thousand, whichever is greater. 
(2) If payment by way of composition is accepted under sub-section 
Milo further proceedings shall be taken against the accused in respect of 
the offence compounded. 
26. (1) If the person committing an offence punishable under this Act 
is a company, the company, and every 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 commission 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 firm, means a partner in the firm. 
30 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 19721 
(Section s 27-29.) 
CHAPTER VII 
Appeal and Revision 
27. (1) Any dealer, deeming himself aggrieved by any order passed APPeal 
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. 
ta  28. The prescribed authority or the officer of Government hearing an power to 
appeal under section 27, shall, for the purposes of this Act, have the same evil. ee  5 of 1908. powers as are vested in a Civil Court under Code of Civil Procedure, 1908, oath, etc. 
while trying a suit, in respect of the following matters, namely 
(a enforcing the attendance of any person and examining him on 
oath or affirmation; 
(b) compelling the production of documents; and 
(c) issuing commissions for the examination of witnesses. 
29. The prescribed authority may, of its own motion or otherwise, call Power of 
for and examine the record of any proceeding for the assessment of any tax tvisim of 
or imposition of any penalty under this Act where either no appeal hasp  scribed 
been preferred or any appeal, having been preferred, has been disposed of, authority. 
for the purpose of satisfying itself as to the correctness, legality or 
propriety of such assessment or imposition of penalty and may pass such 
order thereon as it thinks fit : 
Provided that no assessment of tax or imposition of penalty shall be 
varied under this section so as to prejudicially affect any person unless 
such person— 
(a) has, within a period of two years from the date of such assessment 
or imposition of -penalty, received a notice to show cause why such 
assessment or penalty shall not be varied, and 
31 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
(Section s 30-32.) 
Amendment 
of assess-
ment etc. 
(b) has been given a reasonable opportunity of making a 
representation and, if he so desires, of being heard, in his 
defence. 
30. Clerical or arithmetical mistakes in any assessment or imposition 
of penalty or errors arising therein from any accidental slip or omission 
may, at any time, be corrected by the prescribed authority either of its own 
motion or on the application of the dealer. 
Particulars, 
accounts, 
etc., to be 
maintained 
and made 
available in 
certain 
cases. 
Declarations, 
etc., to be 
confidential. 
CHAPTER VIII 
Miscellaneous 
31. Every dealer to whom a transport pass has been granted under sub-
section (1) of section 21, shall 
(a) furnish to the prescribed authority within the prescribed time 
such particulars as to the storage and disposal of the 
specified goods as may be prescribed; 
(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 out the purposes of the Act it may require the 
dealer to keep accounts in such form as may be prescribed; 
(c) make available for inspection by the prescribed authority any 
stock of, or accounts, register, voucher or other documents 
relating to, such goods as may be required by the prescribed 
authority. 
32. (1) All particulars contained in any declaration made, or in any 
accounts register, voucher or other document produced in accordance 
with this Act, or in any record of evidence given in the course of any 
proceeding under this Act other than a proceeding before a Criminal 
Court, shall, save as provided in sub-section (3) be treated as confidential, 
and notwithstanding anything contained in the Indian Evidence Act, 1872, 
no court shall, save as aforesaid, be entitled to require any servant of the 
Government to produce before it any such declaration, accounts register, 
voucher, document or record or any part thereof, or to give evidence 
before it in tespect thereof. 
(2) If, save as provided in sub-section (3), any servant of the Government 
discloses any of the particulars referred to in sub-section (1), he shall be 
punishable with imprisonment which may extend to six months, and shall 
also be liable to fine. 
I of 1872. 
32 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.] 
(Section s 33, 34.) 
(3) Nothing in this section shall apply to the disclosure of any of the 
particulars referred to in sub-section (1)- 
45 of 1860. 	 (a) for the purposes of any prosecution under the Indian Penal 
2 of 1947. 	 Code, the Prevention of Corruption Act, 1947 or this Act 
or any preliminary inquiry for ascertaining whether such 
prosecution lies, 
(b) in connection with any suit or proceeding in a Civil Court to 
which the State Government or any person appointed 
under this Act is a party and which relates to any matter 
arising out of any proceeding under this Act, 
(c) Where it is necessary to make such disclosure for the purposes 
of this Act*- 
(d) to an officer of theCentral Government or a S tate Government 
for the purpose of enabling the Central Government or the 
State Government, as the case may be, to levy or realise 
any tax or duty imposed by it. 
(e) to an officer of the Central Goverment or the State Government 
for the audit of receipts and refunds of the tax imposed 
under this Act, 
(f) in connection with an inquiry concerning allegations of 
corruption or official misconduct against any Government 
servant or for the purpose of taking disciplinary action 
against such Government servant, 
(g) in any inquiry into a charge of misconduct in connection with 
any proceeding under this Act against any legal practioner, 
chartered accountant or other person entitled to appear on 
behalf of a dealer before the taxing authorities under this 
Act, to the authority competent to take disciplinary action 
against such legal practitioner, chartered accountant or 
other person, 
(h) to any officer of the State Government to enable such officer 
to perform his executive functions relating to the affairs of 
the State, or 
(i) to any person for purposes other than those preferred to in 
clauses (a) to (h), if the State Government considers 
necessary in the public interest. 
33. No order passed under this Act by the prescribed authority or the orders under  
officer of Government hearing an appeal under section 27, shall be called this Act not 
in question in any Civil Court. 	 CO be 
questioned 
in any Civil 
Court. 
34. No suit, or other legal proceedings shall lie against Government Indellulity 
and no suit, prosecution or other legal proceedings shall lie against any 
33 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act- 
(Section s 35-37.) 
officer or servant of Government for anything which is in good faith done 
under this Act or the rules made thereunder. 
35. The State Government may, if it is satisfied that it is necessary so Power to 
to do in the interests of the general public, exempt any specified goods or exemPt  
class of specified goods from any tax leviable under this Act. 
36. (1) The State Government may, subject to the condition of Power to 
previous publication, make rules for carrying out the purposes of this Act. make ml" .  
(2) In particular, and without prejudice to the generality of the 
foregoing power, such rules may provide for all or any of the following 
matters namely :— 
(a) the procedure for, and other matters (including provisions for 
payment of fees) incidental to, the disposal of appeals 
under section 27; 
(b) 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. 
Repeal and 	 37. (1) The Taxes on Entry of Goods into Calcutta Metropolitan Area West Ben. savings. 	 Ordinance, 1972, is hereby repealed. 	 Ord. XI of 
1972. 
(2) Anything done or any action taken under the Taxes on Entry of 
Goods into Calcutta Metropolitan Area Ordinance, 1972, shall be deemed 
to have been validly done or taken under this Act as if this Act had 
commenced on the 16th day of November, 1970. 
34 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
V of 1972.1 
THE SCHEDULE 
(See section 2 and 6.) 
Serial No. 	 Specified goods 	 Rate of tax 
1 	 2 	 3 
• 	 CLASS I 
1. Coffee, coffee seeds 
2. Dates, dry 
3. Dates, wet 
4. Edibles— 
(a) 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) coca, coca beans 
(h) cocoanut, green or otherwise 
(i) confectionery 
(j) farinaceous foods of all sorts 	 • • • 
(k) food colours, food essences, of all kinds 
(1) fruit juices, all other beverages 
(m) fruits, dried or preserved, excluding fresh 
fruits. 
(n) glucose, dextrose, any fruit sugar, glucose 
of all other kinds. 
(u)  
(v)  
(w)  
(x)  
(y)  
(z) all kinds of food or drink not specifically provided 
for, not being fresh fruits, vegetables or uncanned 
fish. 
honey 
jams, jellies 
malt extract 
meat, fresh or preserved, for whatever use 
milk, condensed or preserved (excepting 
whole milk, toned milk, skimmed milk power) 
nuts excluding betel nuts 
PaPed 
pickles 
preserved provisions 
saccharin 
2 paise per kilogram. 
75 paise per 50 kilograms. 
50 paise per 50 kilograms. 
6 per cent. ad  valorem 
1'/2  per cent . ad valorem 
for dry fruits 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
6per cent. ad  valorem 
11/2per cent. ad  valorem 
for dry fruits 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
35 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
(The Schedule.) 
Serial No. 	 Specified goods 	 Rate of tax 
1 	 2 	 3 
Rs. 4 per 50 kilograms. 
15 paise per 50 kilograms. 5. Ghee 
6. Grain, flour, pulses, cereals of all sorts, 
including gavar, paddy parched grain, 
soya been : 
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 sorts 
9. Vanaspati, hydrogenated oils 
10. Wines, spirits including rectified spirit, beer. 	 ... 
CLASS II 
11. Oilman stores (except mustard oil, rape 
oil, mustard seed and rape seed). 
CLASS III 
12. Buffaloes, cows, horses, oxen, 
calves. 
13. Goats, lambs, sheep, kids of goats 	 • •• 
14. Pigs, lambs or sheep 	 . 
CLASS IV 
A 
15. Charcoal, coal, coke 
16. Industrial alchohols, denatured spirit 
methylated spirit. 
17. Mineral oils of all sorts— 
(a) (i) Aviation spirit, diesel oil, 
petrol 
(ii) furnace oil 
(iii) lubricating oil of all kinds 
(iv) mava oil 
(v) natural gasolene 
(vi) oils used as insecticides 
(vii) petroleum products, not 
specifically mentioned. 
(viii) sevasol 
(ix) solutions, compositions 
(x) solvent oil 
(xi) spindle oil 
(xii) Turkey red oil, bye-products 
of mineral oils. 
(xiii) white oils 
(xiv) other fuel oils : 
7 per cent. ad  valorem. 
75 paise per 50 kilograms. 
20 paise per 50 kilograms. 
Rs. 4 per 50 kilograms. 
7 per cent. ad  valorem. 
6 per cent. ad  valorem. 
Rs. 2 per head (50 paise per 
head for calves.) 
25 paise per head. 
50 paise per head. 
Re. 1 per metric tonne. 
3 per cent. ad  valorem. 
2 paise per litre. 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
Ditto 
36 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 . 
V of 1972.] 
(The Schedule.) 
Serial No. 	 Specified goods 	 Rate of tax 
1 	 2 	 3 
Provided that nothing hereinbefore contained 
shall include kerosene and crude oil. 
(a) crude oil 
(b) grease, petroleum jelly 
B 
18. Articles for electric or gas lighting 
19. Calcium carbide 
20. Chandeliers, chimneys, electric 
bulbs, globes. 
21. Crackers, fireworks, raw materials 
and components thereof, safety fuses. 
22. Oilseeds of vegetable oils, other than 
mustard, rape, gound nut, cocoanut 
and til. 
23. Sulphur, potash chlonate, nitrate. 
24. Vegetable oils, other than mustard 
oil, rape oil, gound nut oil, til oil 
and cocoanut oil. 
C 
25. Alum, caustic soda, phenyl, potash, 
refined saltpetre, ritha, saline 
substances, shikekai, soda, washing 
soda, other substances, not being 
soaps, used for washing clothes, 
floors, utensils. 
26. Boot polish, metal polish 
27. Soap of all kinds 
CLASS V 
28. Agra stone, clinker, emery stone or 
powder, flooring stone, stone for 
building, stone chips. 
29. Asbestos cement sheets 
30. Asphalt, bitumen, coal ash, coal tar 
manganese. 
31. Bricks, fire bricks, glazed bricks 
32. Calcium carbonate in any form 
1 paisa per 4 litres. 
2 per cent. ad  valorem. 
2 per cent. ad  valorem. 
3 per cent. ad  valorem. 
2 per cent. ad  valorem. 
5 per cent. ad  valorem. 
50 paise per 50 kilograms. 
5 per cent. ad  valorem. - 
Rs. 2 per 50 kilograms 
(Rs. 1.50 per 50 kilo-
grams for castor oil) 
25 paise per 50 kilograms. 
2 per cent. ad  valorem. 
2 per cent. ad valorem. 
7 paise per 50 kilograms. 
2 per cent. ad  valorem. 
7 paise for 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. 
2 per cent. ad  valorem. 
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. 
37 
The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. 
[West Ben. Act 
(The Schedule.) 
Serial No. 	 Specified goods 	 Rate of tax 
1 	 2 	 3 
CLASS VI 
A 
47. (a) Breads of all sorts 
(b) Broaches, hairpins, garters, suspenders 
(c) Glass bangles 
(d) Laces, tapes 
(e) Imitation ornaments 
(f) Imitation pearls, articles 
of imitation jewellery. 
33. Cement of all sorts 
34. Cement pipes, China pipes, earthen pipes 
35. Chalk powder 
36. China mosaic chips 
37. Glass, glassware, chinaware 
enamelware all kinds of crockery 
used for construction of buildings. 
38. Marble pieces 
39. Mosaic marbles 
40. Paints, distemper, colour 
Washes used for painting 
buildings, boiled linseed 
oil, red oxide, turpentine, 
varnish, zinc oxide, cement 
and plastic colour washes. 
41. Plywood, hard boards, masonite, soft 
boards, any other kind of wood of 
whatever composition prepared by 
artificial process, articles made thereof. 
42. Rooting felt 
43. Sanitary fittings, metal valves, 
brass cocks, their fittings. 
44. Tiles, flooring tiles, mosaic tiles, 
roofing tiles of all kinds, 
terrezo tiles. 
45. (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. 
46. Yellow earth of any other kind 
except red earth.  
Rs. 2 per metric tonne. 
2 per cent. ad  valorem. 
7 paise per 50 kilograms. 
(2 paiseper5Okilograms 
for rubblet. 4 paise per 
50 kilograms for stone 
metal. 1.5 paise per 50 
kilograms for stone 
powder). 
2 per cent. ad  v

Excerpt shown. Open the full act in Lexace.

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