The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955

West Bengal Act XXVI of 1953 
THE WEST BENGAL TAXES ON ENTRY OF GOODS IN 
LOCAL AREAS ACT, 1955. 
[Passed by the Wed Bengal Legislature.] 
[Assent of the Governor was first published in the Calcutta 
Gazette, Extraordinary, of the 27th September, 1955.1 
[27th September, 1955.] 
An Act to provide for the levy of taxes on the entry of certain 
kinds of goods into certain local areas in West Bengal for 
consumption, sale or use in such local areas. 
It is hereby enacted in the Sixth Year of the Republic of 
India, by the Legislature of West Bengal, as follows:- 
1. (/) This Act may be called the West Bengal Taxes 
on Entry of Goods in Local Areas Act, 1955. 
(2) It extends to the whole of West Bengal. 
(3) This section shall come into force at once; the 
remaining sections shall come into force on such date or 
dates as the State Government may, by notification in the 
Officio/ Gazette, appoint and for this purpose different dates 
may be appointed for different sections. 
2. In this Act, unless there is anything repugnant in 
the subject or context,— 
(a) "dealer" used in relation to any taxable goods 
entering a local 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; 
Explanation 1.—When the consignor or consignee of 
any taxable goods entering a local 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 
in relation to such taxable goods; 
Explanation 11.—When the consignee of any taxable 
goods entering a local area despatched to such 
local area by rail, 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; 
Short 
title, 
extent 
and 
commence-
ment. 
Interpre-
tation. 
Autho-
rities. 
2 The West Bengal Taxes on Entry of Goods in Local 
Areas Act, 1955. 
[West Ben. Act 
(Sections 3, 4.) 
(b) "local area" used in telation to any taxable goods 
means the local area specified in the entry under 
column 2 of the Schedule, corresponding to such 
taxable goods; 
(a) "notified place" used in relation to any taxable 
goods means— 
any railway station, steamer station, airport, 
Post Office or any other place whatsoever, 
situate within the local area specified in the entry 
under column 2 of the Schedule, corresponding to such 
taxable goods and notified in this behalf by the State 
Government; 
(d) "prescribed" means prescribed by rules made under 
this Act; 
(e) "the Schedule" means the Schedule to this Act; 
(f) "taxable goods" means any goods specified under 
column 1 of the Schedule; 
(g) "using" used with respect to tea, includes 
blending; 
(h) "year" means the financial year commencing on 
the first day of April. 
3. (1) The State Government shall prescribe an autho-
rity (hereinafter referred to as the prescribed authority) for 
carrying out the purposes of this Act. 
(2) The State Government 
may appoint persons to assist 
(3) Any powers, duties or 
authority may be delegated to 
sub-section (2) in accordance 
prescribed.  
or the prescribed authority 
the prescribed authority. 
functions of the prescribed 
the persons appointed under 
with such rules as may be 
Tax on 
entry of 
goods in 
a local 
area. 
(4) The prescribed authority and the persons appointed 
under sub-section (2) shall be deemed to be public servants 
within the meaning of section 21 of the Indian Penal Code. Act XLV 
of 1860. 
4. (1) Subject to the provisions of sub-section (3), 
there shall be levied on the entry of any goods specified 
under column 1 of the Schedule, in the local area specified 
in the corresponding entry under column 2 of the Schedule 
for consumption, use or sale in such local area, a tax at the 
rate specified in the corresponding entry in column 3 of the 
Schedule. 
(2) All taxes under this Act, leviable on the entry of 
taxable goods in any local area, shall be payable by the 
dealer thereof to the State Government, in the prescribed 
manner. 
The West Bengal Taxes on Entry of Goods in Local 
• Areas Act, 1955. 
XXVI of 1955.] 
(Sections 5-7.) 
(3) No tax shall be levied under this Act on the entry 
of any taxable goods entering a local area in consignments 
below the size or the quantity notified by the State Govern-
ment in this behalf in respect of such taxable goods. 
5. (1) The dealer of any taxable goods, other than those 
to which the provisions of sub-section (3) of section 4 apply, 
shall, on or before the entry thereof in a local area, deliver 
to the prescribed authority a bill of entry relating thereto 
in such form and containing such particulars as may be 
prescribed. 
(2) On the due delivery of such bill of entry the tax 
leviable on the entry of such goods shall be assessed by the 
prescribed authority and in the prescribed manner. 
6. (1) No taxable goods, other than those to which the 
provisiohs of sub-section (3) of section 4 apply, entering a local 
area shall be transported or removed from a notified place 
except on production before such officer as may be authorized 
by the State Government in this behalf of a transport pass 
granted by the prescribed authority in the prescribed form 
and under prescribed conditions. 
(2) Where it is found to the satisfaction of the prescribed 
authority that no tax is leviable under this Act on the entry of 
any taxable goods entering a local area on the ground that 
they are not for consumption, use or sale in such local area, 
and the assessment is nil under sub-section (2) of section 5, 
the prescribed authority shall grant a transport pass certi-
fying that no tax is leviable under this Act. 
(3) When the prescribed authority is satisfied that the 
tax assessable on such goods under section 5 is otherwise than 
nil and the tax assessed has been paid in full, the prescribed 
authority shall grant a transport pass certifying that the 
tax leviable on the entry of such goods has been duly paid. 
7. (1) The prescribed authority may in respect of any Deposit, " -
kind of taxable goods accept from a dealer deposit of a sum 
which in the opinion of such authority is sufficient to cover 
the tax under this Act estimated to be payable during a 
prescribed period and issue, in the prescribed manner and 
in the prescribed form, a transport pass certifying the 
amount deposited. 
(2) Subject to prescribed conditions, such a pass shall be 
sufficient authority for transportation or removal during the 
prescribed period from any notified place of a series of con-
signments of such taxable goods so that the aggregate amount 
of tax leviable in respect of all such consignments does not 
exceed the amount of the deposit. 
(3) Where any consignments are transported or removed 
under a transport pass referred to in sub-section (1), the 
Bill of 
entry. 
Transport 
pass. 
4 The West Bengal Taxes on Entry of Goods in Local 
Areas Act, 1955. 
[West Ben. Act 
(Sections 8-10.) 
prescribed authority shall adjust against the deposit, the 
taxes assessed in respect of the consignments in such manner 
as may be prescribed. 
(4) Any amount of the deposit remaining at the credit 
of the dealer at the end of a 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 he may want to take a fresh transport pass on 
making a deposit under sub-section (1). 
Goods not 	 8. Where a transport pass has been granted under sub- originally 
meant for 	 (2) of section 6, in respect of any taxable goods 
oonnuinp- entering a local area, on the ground that such goods were 
tion, use 	 not for consumption, use or sale in such local area and the 
or sale in a assessment was nil, then, such goods or anart thereof shall local area 	 y p  
subse- 	 not be subsequently consumed, used or sold in such local 
quently 	 area unless a revised bill of entry in such form and containing 
consumed, such particulars as may be prescribed is delivered to the used or 
sold 	 prescribed authority and the tax leviable under this Act is 
therein. 	 assessed and paid. 
Explanation.—In cases as aforesaid, tax shall be levied - 
as if the taxable goods or so much thereof as is intended to 
be consumed, used or sold in the local area has enteirerd. the 
local area for consumption, use or sale therein. 
9. When any tax leviable under this Act in respect of 
the entry of any taxable goods has been short-levied through 
inadvertence, error or misconstruction on the part of the 
prescribed authority or any person appointed under sub-
section (2) of section 3, or through mis-statement as to the 
quantity or description on the part of the dealer liable to pay 
tax in respect of such goods, or for any other reason, 
the dealer shall pay the deficiency, on demand being 
mode within three months from the date of the assess- 
or 
	
	 ment; and the prescribed authority may refuse the transpor- 
tation or removal from a notified place of the taxable goods 
or any part thereof not yet transported or removed until the 
deficiency is paid in full. 
Entry of 
goods in 
a local 
area with-
out bill 
of entry 
Or pay-
ment 
of tax. 
10. (1) When it appears that any taxable goods, in respect 
of the entry of which tax is payable under this Act, have 
entered a local area and no bill of entry was delivered and 
no tax was paid in respect of the entry of such goods as 
required under the foregoing sections, the prescribed authority 
shall proceed, in such manner and within such time as may 
be prescribed, to assess the tax to the best of his judgment 
and direct the dealer by whom the tax is payable, to 
pay it on demand; and the prescribed authority may, in addi-
tion, direct such dealer to pay a penalty not exceeding one 
and a half times the tax assessed : 
Provided that the prescribed authority rosy, in respect of 
any particular dealer, for reasons to be recorded in writing, 
Short. 
levied 
taxes. 
The West Bengal Taxes on Entry of Goods in Loeal 5 
Areas Act, 1955. 
XXVI of 1965.1 
(Sections 11, 12.) 
extend the date of such payment or allow such dealer to pay 
the tax payable and the penalty, if any, directed to be paid, 
by instalments. 
(2) Any amount of tax or penalty which remains unpaid 
after the date specified in the demand notice shall be 
recoverable as an arrear of land revenue. 
(3) Any assessment made under this section shall be with-
out prejudice to any prosecution instituted for an offence 
under this Act. 
11. Every dealer to whom a transport pass is granted 
under sub-section (2) of section 6 in respect of any taxable 
goods entering a local area, shall— 
(az) furnish to the prescribed authority within the 
prescribed time such particulars as to the storage 
and disposal of such goods as may be prescribed; 
(b) keep true accounts relating to the stock, purchases 
and disposal of such goods: 
Provided that if the prescribed authority is satisfied that 
such accounts are not sufficiently clear and intelli-
gible for carrying out the purposes of this Act he 
may require the dealer to keep accounts in such 
form as may be prescribed; 
(e) make available for inspection by the prescribed 
authority any stooks of, or accounts, registers, 
vouchers or other documents relating to, such 
goods as may be required by the prescribed 
authority. 
12. Subject to such rules as may be prescribed, the 
prescribed authority may, for securing compliance with the 
provisions of this Act, or for carrying out the purposes of 
this Act, — 
(a) open any package and examine any goods entering a 
notified place; 
(b) on the entry in or at the time of the transportation 
or removal of such goods from, a notified place, 
take samples of such goods for ascertaining 
whether any tax under this Act is payable, or 
for any other necessary purpose, 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; 
(e) intercept and search any road vehicle or river-craft 
or any load carried by a person within a local 
area specified under column 2 of the Schedule; 
(d) seize any taxable goods which he has reason to 
believe are being or have been transported or 
removed in contravention of the provisions of 
section 6, together with any container or other 
materials for the packing of such goods; 
Perth 
culars, 
accounts, 
etc., to be 
main-
tained 
and made 
available 
in certain 
Cases. 
Power to 
do certain 
things for 
securing 
com-
pliance 
with the 
provisions 
of the 
Act 
Or ibr 
carrying 
out the 
purposes 
of the Act. 
8 The West Bengal Taxes on Entry of Goods in Local 
Areas Act, 1955. 
(West Ben. Act 
(Section 13.) 
ke) detain at any notified place, any taxable goods 
together with the container and other materials 
for packing thereof; 
(f) enter and search any place where he has reason to 
believe that any stocks, accounts, registers, 
vouchers or other documents referred to in clause 
(c) of section 11 are kept or are being, for the 
time being kept; and, if he has reason to believe 
that tax is being evaded, seize and detain them 
for so long as may be necessary for examination 
or for the purposes of prosecution. 
Storage 
and sale. 13. (1) The prescribed authority may, in respect of 
any taxable goods lawfully detained or seized by him, 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). 
(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 he 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 charges incurred by the prescribed authority 
under sub-section (2), 
secondly, the tax payable, if any, on such goods, 
thirdly, 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 goods lawfully detained or seized be of a perishable 
nature, the prescribed authority may, at any time, if he 
thinks fit; cause them to be sold in any manner he thinks 
appropriate in the circumstances, and shall apply the pro-
ceeds in the manner provided in clause (c). 
The West Bengal Taxes on Entry of Goods in Local 7 
Areas Act, 1955. 
XXVI of 1955.1 
(Section 14.) 
14. (1) Whoever— 	 Penalties. 
(a) contravenes the provisions of sub-section (1) of 
section 5, or 
(h) in any ease in which a transport pass is required, 
transports or removes or attempts to -transport or 
remove, or aids in transporting or removing or 
attempting to transport or remove any taxable goods 
from any notified place without such transport 
pass, or 
(c) in any case in which a revised bill of entry referred 
to in section 8 is required, consumes, uses or sells 
any taxable goods in a local area without deliver-
ing beforehand such revised bill to the prescribed 
authority, or 
(d) contravenes the provisions of section 11 or knowingly 
furnishes incorrect particulars as to the storage 
and disposal of taxable goods, when purporting to 
comply with the provisions of clause (a) of section 
11, or 
(e) obstructs any person in the exercise of his powers 
under section 12, 
shall be punishable with simple imprisonment which may 
extend to six months or with fine or both; and when the 
offence is a continuing one, with a daily fine not exceeding 
fifty rupees throughout the period of the continuance of the 
offence : 
Provided that no prosecution for any offence enumerated 
hereinbefore in this section shall be instituted in respect of 
the same facts in respect of which a penalty has been 
imposed under section 10: 
Provided further that for offences of contravention under 
clauses (b); (c) and (d) the Court may, in addition to any 
fine imposed, order confiscation of anything seized under 
section 12. 
O 	 (2) If it be found, when any taxable goods are transport- 
ed or removed from a notified place, that— 
(a) the packages in which they are contained differ 
widely from the description given in the bill of 
entry; or 
(b) the contents thereof have been wrongly described 
or have been mis-stated in the bill of entry in 
regard to any particulars required to be stated 
therein, 
the dealer shall be punishable with a penalty not exceeding 
one thousand rupees. 
8 The West Bengal Taxes on Entry of Goods in Local 
Areas Act, 1955. 
[Wet Bon. Aot 
Composi-
tion. 
Appeal. 
Power to 
take 
evidence 
on oath, 
eto. 
(Sections 15-17.) 
(3) All offences punishable under this Act or the rules 
made thereunder shall be cognizable and bailable. 
(4) No Court shall take cognizance of any offence under 
this Act or the rules made thereunder except on complaint 
made with the previous sanction of the prescribed authority. 
15. (1) Subject to such conditions as may be prescribed, 
the prescribed authority may accept from any person accused 
of any offence punishable under this Act, by way of composi-
tion for such offence, payment of a sum not exceeding double 
the amount of 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 (1), no further proceedings shall be taken against 
the accused in respect of the offence compounded. 
16. (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 such amount of tax as the appellant 
may admit to be due by him has been paid. 
(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 enquiry, 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 original order. 
(3) An order passed in appeal under this section shall be 
final. 
17. The prescribed authority; a person appointed under 
sub-section (2) of section 3 or the officer of Government 
hearing an appeal under section 16, shall; for the purposes 
of this Act, have the same powers as are vested in a Court 
under the Code of Civil Procedure, 1908, when trying a suit Act V ef in respect of the following matters, namel 	 1008. Y :— 
(a) enforcing the attendance of any person and examin-
ing him on oath or affirmation; 
(b) compelling the production of documents; and 
(a) issuing commissions for the examination of 
witnesses. 
The West Bengal Taxes on Entry of Goods in Local 9 
Areas Act, 1955. 
XXVI 011955.] 
Aot XLV 
of 1860. 
(Sections 18-22.) 
18. (1) The prescribed authority shall, in the prescribed 
, manner, refund to a dealer applying in this behalf any 
amount of tax or penalty in respect of the entry of any 
taxable goods, paid by such dealer in excess of the amount 
due from him under this Act either by cash payment or, at 
the option of the dealer, by deduction of such 01(00811 from any 
tax under this Act payable by him in future: 
Provided that no refund shall be made unless the claim 
for refund is made within six months from the date of the 
order declaring the amount to be in excess. 
(2) Nothing in sub-section (1) shall be deemed to empower 
the prescribed authority to amend, vary or rescind any 
order passed on appeal under section 16, or to confer on a 
dealer any relief in addition to what he is entitled under 
the provisions of this Act. 
19. (1) If, save as provided under sub-section (2), any Duty of 
servant of Government, except in the discharge in good secrecy. 
faith of his duty as such authority, discloses any particulars 
learned by him in his official capacity in respect of any 
taxable 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— 
(a) of any particulars referred to in sub-section (1) for 
the purpose of a prosecution under the Indian 
Penal Code in respect of such particulars or for 
the purpose of a prosecution under this Act; or 
(b) of such particulars, to an officer of the Central 
Government, as may be necessary for the pur-
pose of enabling that Government to levy or 
realize any tax imposed by it. 
Refund. 
20. Save as otherwise provided in the Constitution of 
India, no order passed under this Act by the prescribed 
authority, or a person appointed under sub-section (2) of 
section 3 or the officer of Government hearing an appeal 
under section 16, shall be called in question in any Civil 
Court. 
Orders 
under the 
Act not 
to be 
questioned 
by any 
Civil 
Court. 
21. 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 servant of 
Government for anything which is in good faith, done or 
intended to be done under this Act or the rules made there-
under. 
22. (1) The State Government may, subject to the 
condition of previous publication, make rules for carrying 
out the purposes of this Act. 
Power to 
make rules. 
10 The }Vest Bengal Taxes on Entry of Goods in Local 
Areas Act, 1955. 
[West Ben. Act 
(The Schedule.) 
(2) In particular and without prejudice to the gengrality 
of the foregoing power, such rules may provide for all or 
any of the following matters, namely : — 
(a) anything which may be or is required to be pres-
cribed under this Act ; 
(b) the procedure for, and other matters (including 
provisions for payment of fees) incidental to, the -
disposal of appeal[ under section 16. 
(3) In making any rule the State Government may 
direct that a breach thereof shall be punishable with fine 
not exceeding five hundred rupees, and when the offence 
is a continuing one, with a daily fine not exceeding twenty-
five rupees during the continuance of the offence. 
The Schedule. 
[Sea section 2.] 
1 	 2 	 3 
Taxable goods. 	 Local area. 	 Rate. 
Tea, that is to say, 
the leaves, leaf-
buds and stalks 
of Camellia Thea 
and also tea dust 
and tea waste. 
Mango 
Orange 
Mossambie 
Grapes 
Calcutta as described in One mane per pound 
Schedule I to the Calcutta 	 avoirdupois. 
Municipal Act, 1951 (West 
Ben. Act X_XXIII of 1951), as 
deemed to have been amended 
by notification under section 
594 of the said Act together 
with the districts of 24-
Parganas and Howrah. 
Ditto 	 .. Six minas per maund. 
Ditto 	 .. Eight' annas per 
maund. 
Ditto 	 .. Eight tames per 
maund. 
Ditto 	 .. One rupee and eight 
annas per maund. 
The West Bengal Taxes on Entry of Goods in Local 11 
Areas Act, 1955. 
XXVI of 1955j 
(The Schedule.) 
1 	 2 	 3 
Taxable goods. 	 Local area. 	 Rate. 
Bedana 	 Calcutta as described in fiche- One 	 rupee 	 per 
dule I to the Calcutta Munici- 	 maund. 
pal Act, 1951 (West Ben. 
Act XXXH1 of 1951), as 
deemed to have been amend-
ed by notification under sec-
tion 594 of the said Act to-
gether with the districts of 
24-Parganas and Howrah. 
Anar 	 Ditto 	 Eight annas per 
maund. 
Apples 	 Ditto 	 One rupee per 
maund. 
Pears 	 Ditto 	 Eight minas per 
maund. 
Guava 	 Ditto 	 Four minas per 
maund. 
Custard Apple .. 	 Ditto 	 Pour 	 Banes per 
maund. 
Water-melon 	 Ditto 	 Two amass per 
(Tarmuj ). 	 mound. 
Melons, i.e. Ethan 	 Ditto 	 Eight annas per 
muj Lablab. 	 maund. 
Plum 	 .. 	 Ditto 	 Six annas per mound. 
Lichi 	 Ditto 	 Eight mines per 
maund. 
Lemon 	 Ditto 	 One rupee and eight 
annas per maund. 
Cherry, Peach and 	 Ditto 	 One rupee 	 per 
Apricot. 	 maund. 
Explanation.—In this Schedule, in calculating the weight, 
the weight of packing materials and containers shall be 
included. 
WBGP-55/6-7340A-5M 

‹ Prev All West Bengal acts Next ›