The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962

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GOVERNMENT OF WEST BENGAL
LEGISLATIVE DEPARTMENT
West Bengal Act XX of 1962
THE WEST BENGAL TAXES ON ENTRY OF GOOD6 .
IN LOCAL AREAS ACT, 1962.
Passed by the West Bengal Legislature.]
[Assent of tho Governor .was first published in the Calcutta Gazette, Extra .
orainary, of the let January, 1963.j
[1st January,• 1963.]
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.
-WHE.REAs it is expedient 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.;
AND ease s previous sanction of the President under
the prtocc-isa to clause (I)) of article 304 of the Constitution
of laadia has been obtained;
It is hereby enacted in the Thirteenth Year ()tithe
Refiublic of India, by the Legislature of West Bengal, as
follows:-
1. ,(1) This Act may be called the West Bengal Taxes
on Entry of Goods in Local Areas Act, 1962.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have conic into force on the
27th day of September, 1955.
Short
title,
extent
anti
cominen2es-
inent.
2. lit this Act, unless there is anything repugnant in
the -subject or context,—
.(a) "dtealer" used in relation to any taxable goods
entering a local area means a person,—
(i) vita 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;
,Exp-k nation 1.—When the consignor or consignee of
any taxable goods entering a local area nominates,
according to such rules as may be prescribed, a
persona 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;
Price—Indian, 12. nP.; English, 3d.
Interpre-
tation-
The West Bengal Taxes on Entry of Goods in Local
Areas Act, 1962.
[West Ben. Act
(Sections 3, 4.)
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;
(b) "local area" used in relation to any taxable goods
means the local area specified in the entry under
column 2 of the Schedule, corresponding to such
taxable goods;
(c) "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 ;
re) "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
authority (hereinafter referred to as the prescribed authority)
for carrying out the purposes of this Act. •

I
Authori-
I

Tax on
entry of
goods in
a local
area,:
(2) The State Government or the prescribed authority
may appoint persons to assist the prescribed Authority.
(3) Any powers, duties or functions of the prescribed
authority may be delegated to the persons appointed under
sub-section (2) in accordance with such rules as may be
prescribed.
(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.
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.
bless
Aot XLN
of 1860_
The I,I7eet Bengal Taxes on Entry of Goods in Local 3
real Act, 1062
XX of 1962.]
(Sections 5-7.)
(2) All taxes wider 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.
(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
he 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
provisions 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
authorised 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 certifying 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
kind of taxable goods accept from a dealer deposit of a stun
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
consignments of such taxable goods so that the a ggregate
amount of tax leviable in respect of all such consignments
does not exceed the amount of the deposit.
The West Bengal Taxes on y of Goo cal
Areas Act, 1962.
[West Ben. Act
Goods not
originally
meant for
consump-
tion,
use or
sale in a
local
area
subse-
quently
consumed,
used or
sold
therein.
Entry of
goods
in a local
area
without
bill of
entry
or pay-
ment of
tax.
(Sections 8-10.)
(3) Where any consignments are transported or removed
under a transport pass referred to in sub-section (1) , the
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) .
8. Where a transport pass has been granted under
sub-section (2) of section 6, in respect of any taxable goods
entering a local area, on the ground that such goods were not
for consumption, use or sale in such local area and the
assessment was nil, then, such goods or any part thereof
shall not be subsequently consumed, used or sold in such
local area unless a revised bill of entry in such form and
containing such particulars as may be prescribed is delivered
to the prescribed authority and the tax leviable under this
Act is 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 entered 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 misstatement 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 made within
three months from the date of the assessment; and the
prescribed authority may refuse the transportation 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.
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 addition, direct such dealer to pay a penalty not exceeding
one and a. half times the tax assessed :
Provided that the prescribed authority may, in respect
of any particular dealer, for reasons to be recorded in
Short-
levied
taxes.
The West Bengal Taxes on Entry of Goods in Lo6al 5
Areas Act, 1962.
XX of 1962.]
(Sections 11-13.)
writing, 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
without prejudice to any prosecution instituted for an offence
under this Act.
11. Notwithstanding anything contained in any law for
the time being in force, in respect of any business carried
on under a trade name, action may be taken under this Act
in any matter connected with the purposes of this Act
including the realisatiot. of taxes or penalty, and proceedings
for the recovery of any such taxes or penalty may be
commenced or continued under any law against the person
owning the business.
Action
taken and
proceed-
ings com-
menced or
continued
in the
trade
name
of a
business.
12. Every dealer to whom a .transport pass is granted Parti-
under sub-section (2) of section 6 in respect of any taxable culars;
goods entering a local area, shall— accounts,
etc., to be
(a) furnish to .the prescribed authority within the maintained
Stalk prescribed time such particulars as to the storage and made
and disposal of such goods as may be prescribed; in certain
available
(b) keep true accoun -b.s relating to the stook, purchases cases.
and disposal of such goods:
Provided that if the prescribed authority is satisfied
that such accounts are not sufficiently clear and
intelligible for carrying out the purposes of this
Act he may require the dealer to keep accounts
in such form as may be prescribed;
(c) 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.
13. 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;
Power
to do
certain
things
for
securing
compliance
with the
provisions
of the Act
or for
carrying
out the
purposes
of the
Act. -
•
6 The We.rt Bengal Taxes on Entry of Goods in Local
.1peas Act, 1962.
[West Ben. Act
(Section 14.)
(c) 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 contraventiop. of the provisions of
section 6, together with any container or other
materials for the packing of such goods;
detain at any notified place, any taxable goods
together with the container and other materials
for packing thereof ;
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 12 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.
14. (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.
0 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.
(h) 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
Proceeds in the manner provided in clause (c).
(e)
The West Bengal Taxes on Entry of Goods in Local 7
Areas Act, 1962.
XX of 1962.]
(Section 15.)
15. (1) Whoever—
(a) contravenes the provisions of sub-section (1) at
section 5, or
(b) 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
(e) 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
deliv6ring beforehand such revised bill to the
prescribed authority, or
.(d.) contravenes the provisions of section 12 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 12, or
(c) obstructs any person in the exercise of his powers
under section 13, •
shall be punishable with simple imprisonment which may
extend to six months or with fine or with 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 13.
(2) If it be found, when any taxable goods are transported
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 jmnishable with a penalty not exceeding
one thousand rupees.
(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.
Rower to
take
evidence
on oath,
eto.
Refunds.
8 The We4 Bengal Taxes on Entry of Goods in Local
..4.reas Act, 1962.
[West Ben. Act
(Sections 76-19.)
16. (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 com-
position 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.
Appeal. 17. (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
such
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.
Composi-
tion.
18. The prescribed authority, a person appointed under
sub-section (2) of section 3 or the officer of Government
hearing an appeal under section 17, 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
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.
19. (1) The prescribed authority shall, in the prescribed
manner, refund to a dealer applying .in this behalf any
amount of tax or penalty,—
(i) paid in respect of the entry of any tea-waste, if 'it
proved to the satisfaction of the prescribed
authority in the prescribed manner that the tea-
waste has been used in manufacturing caffeine by
the dealer or by any other person who is
manufacturer of caffeine and to whom the deald
has sold the tea-waste, or
Act V
of l 908.
Duty o
secrecy
Tbr 11/ est Bengal Taxes on Entry of Goods in Local
Areas Act, 1962.
XX of 1962.]
(iections 20-23.)
(ii) paid in respect of the entry of any taxable goods by
the 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 amount from any tax payable under this
Act 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 demeed to empower
the prescribed authority to amend, vary or rescind any order
passed on appeal under section 17, or to confer on a dealer
any relief in addition to what he is entitled under the provi-
sions of this Act.
20. (1) If, save as provided under sub-section (2), auy
servant of Government, except in the discharge in good 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
Aot XLV the purpose of a prosecution under the Indian of 1860. 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 purpose
of enabling that Government to levy or realize
any tax imposed by it.
21. Save as otherwise provided in the Constitution of Orders
India, no order passed under this Act by the prescribed under
At authority, or a person appointed under sub-section (2) of the toc
not be section 3 or the officer of Government hearing an appeal questioned
under section 17, shall be called in question in any Civil by any
Court. Civil
Court.
22. No suit, or other legal proceedings shall lie against Indemni
Government and no suit, prosecution or other legal pro-
ceedings shall lie against any officer or servant of Govern-
ment for anything which is in good faith done or intended
to be done under this Act or the rules made thereunder.
23.. (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 power, such rules may pxovide for all or any
of the following matters, namely : —
(a) anything which may be or is required to be
prescribed under this Act;
Power to
make
rules.
Repeal
and
savings.
10 The West Bengal Taxes on Entry of Goods in Local
Areas Act, 1962.
[West Ben. Act
(Section 24 and the Schedule.)
(b) the procedure for, and other matters (including
provisions for payment of fees) incidental to, the
disposal of apjeals under. section 17.
(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.
24. (1) The West Bengal Taxes on Entry of Goods ill
Local Areas Act, 1955, is hereby repealed.
(2) For the removal of doubts it is hereby declared that
any tax levied, any sum recovered, any proceedings com-
menced or continued, airy rule made, any order or noti-
fication issued, anything done or any action taken under the
provisions of the West Bengal Taxes on Entry of Goods in
Local Areas Act, 1955„ shall not be called in question in any
Civil or Criminal Court and shall be deemed to have been
validly levied, recovered, commenced, continued, made,
issued, done or taken, as the case may be, under the
corresponding provisions of this Act.
West Ben.
Act XXVI
of 1955.
1
Taxable goods.
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
THE SCHEDULE.
[See section 2.]

2 3
Local area. Rate.
Calcutta. as des- One anna per pound

cribed in Schedule avoirdupois.
I to the Calcutta
Municipal Act,
1951 (West Ben.
Act XXXIII 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 annas per
maund.

Ditto Eight annas per
maund.

Ditto One rupee and eight
annas per maund.
The West Bengal Taxes on Entry of Goods in Local li
Areas Act, 1962.
XX of 1962.]
(The Schedule.)
1 2 3
Taxable goods. Local area. Rate.
Bedana Calcutta as des- One rupee per
cribed in Schedule maund.
I to the Calcutta
Municipal Act,
1951 (West Ben.
Act XXXIII 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.
Anar .. Ditto Eight annas per
maund.
Apples Ditto One rupee per
maund.
Pears . . Ditto Eight annas per
maund.
Guava Ditto Four annas per
maund.
Custard Apple Ditto Four arenas per
maund.
Water-melon Ditto Two annas per
(Tarmuj). maund.
Melons, i.e., Ditto Eight annas per
Kharmuj Lablab. maund.
Plum .. Ditto Six annas per
maund.
Lichi .. Ditto Eight annas per
maund.
Lemon Ditto One rupee and eight
annas per maund.
Cherry, Peach and Ditto One rupee per
Apricot. maund.
Explanation.—For purposes of this Schedule, where goods
are contained in packing materials or containers, there shall
be deducted such weight as may be prescribed, on account of
the packing materials or containers, from the gross weigh t
of the goods.
AVB(4P-63/64-443A-5M
J

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