The West Bengal Transport Infrastructure Development Fund Act, 2002

Registered No. WB/SC-247 	 No. WB(Part-III)/2003/SAR-3 
otkata agtte 
Extraordinary 
Published by Authority 
PAUSA 12] 	 FRIDAY, JANUARY 3, 2003 	 [SAKA 1924 
PART III—Acts of the West Bengal Legislature. 
GOVERNMENT OF WEST BENGAL 
LAW DEPARTMENT 
Legislative 
NOTIFICATION 
No. 12-L.-3rd January, 2003.—The following Act of the West Bengal Legislature, having been assented to by 
the Governor, is hereby published for general information:— 
West Bengal Act XXI of 2002 
THE WEST BENGAL TRANSPORT INFRASTRUCTURE 
DEVELOPMENT FUND ACT, 2002. 
[Passed by the West Bengal Legislature.] 
[Assent of the Governor was first published in the Kolkata Gazette, 
Extraordinary, of the 3rd January, 2003.] 
An Act to establish a fund to create, develop, maintain or improve transport 
infrastructure in West Bengal and for such purpose to levy and collect a cess on 
sale of motor spirit commonly known as petrol, high speed diesel oil and 
liquefied petroleum gas and to provide for matters connected therewith or 
incidental thereto. 
WHEREAS it is expedient to establish a fund to create, develop, maintain or 
improve transport infrastructure in West Bengal and for such purpose to levy and 
collect a cess on sale of motor spirit commonly known as petrol, high speed diesel 
oil and liquefied petroleum gas and to provide for matters connected therewith or 
incidental thereto; 
2 	 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 3, 2003 	 [PART III 
The West Bengal Transport Infrastructure 
Development Fund Act, 2002. 
(Sections 1-4.) 
It is hereby enacted in the fifty-third Year of Republic of India, by the Legislature 
of West Bengal, as follows:— 
CHAPTER I 
Preliminary 
Short title, extent 
and commence-
ment. 
Definitions. 
1. (1) This Act may be called the West Bengal Transport Infrastructure 
Development Fund Act, 2002. 
(2) It extends to the whole of West Bengal. 
(3) It shall be deemed to have come into force on the 21st day of August, 2002. 
2. In this Act, unless the context otherwise requires,— 
(a) "cess" means the cess levied and collected under section 4; 
(b) "Fund" means the West Bengal Transport Infrastructure Development 
Fund established under sub-section (1) of section 5; 
(c) "goods" means the goods specified in column (2) of the First Schedule; 
(d) "notification" means a notification published in the Official Gazette; 
(e) "prescribed" means prescribed by rules made under this Act; 
(f) "Schedule" means a Schedule to this Act; 
(g) "State Government" means the Government of West Bengal. 
Cess authorities. 
-CHAPTER II 
Authorities for the purposes of levy and collection of cess 
3. (1) The State Government shall, by notification, appoint an authority (herein-
after referred to as the prescribed authority), and shall appoint such other persons, 
being the officers of the State Government, to assist the prescribed authority as the 
State Government may think fit, for carrying out the purposes of this Act. 
(2) The prescribed authority and the persons appointed under sub-section (1) to 
assist him shall have jurisdiction over the whole of West Bengal. 
(3) The persons appointed to assist the prescribed authority shall exercise such 
powers as may be delegated to them by the prescribed authority. 
(4) The prescribed authority and the persons appointed to assist him under 
sub-section (1) shall be deemed to be public servants within the meaning of 
section 21 of the Indian Penal Code, 1860. 
(5) No suit, prosecution or other legal proceedings shall lie against the prescribed 
authority or the persons appointed under sub-section (1) to assist him for anything 
which is in good faith done or intended to be done under this Act or the rules made 
thereunder. 
45 of 1860. 
Incidence of cess, 
rate thereof, 
payment of cess 
and furnishing of 
return. 
CHAPTER III 
Incidence and levy of cess, rate of cess and payment of cess 
4. (1) There shall be levied and collected, for the purposes of this Act, a cess 
on every sale in West Bengal by any person of goods, specified in column (2) of the 
First Schedule, which have not been purchased by such person in West Bengal, at 
the rate specified in the corresponding entry in column (3) of the said Schedule. 
(2) The cess leviable under sub-section (1) shall be payable by the person who 
sells such goods in West Bengal. 
PART III] 
	
THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 3, 2003 	 3 
The West Bengal Transport Infrastructure 
Development Fund Act, 2002. 
(Sections 5-10.) 
(3) The person referred to in sub-section (2) shall furnish a return to such 
authority in such form, in such manner and at such interval, as may be prescribed and 
such person shall, in the prescribed manner, pay the full amount of cess before 
furnishing such return. 
(4) The cess leviable under sub-section (1) shall be in addition to any tax or duty, 
by whatever name called, leviable on sale of the goods under any other law for the 
time being in force in West Bengal. 
Establishment of 
Fund. 
Crediting of cess 
to the Fund. 
Grants and loans 
by State 
Government. 
Utilisation of 
Fund. 
CHAPTER IV 
West Bengal Transport Infrastructure Development Fund 
5. (1) There shall be established for the purposes of this Act, aTund to be called 
the West Bengal Transport Infrastructure Development Fund. 
(2) The Fund shall be under the control of the State Government and there shall 
be credited thereto— 
(a) any sum of money credited under section 6; 
(b) any sum of money credited under section 7; 
(c) any sum realised by the State Government in carrying out its functions 
under this Act or in the administration of this Act; 
(d) any fund provided by the Central Government for the creation, 
development, maintenance or improvement of transport infrastructure. 
(3) The balance to the credit of the Fund shall not lapse at the end of the financial 
year. 
6. The proceeds of the cess levied under section 4 shall first be credited to the 
Consolidated Fund of West Bengal, and the State Government may, if the State 
Legislature by appropriation made by law in this behalf so provides, credit such 
proceeds to the Fund from time to time, after deducting the expenses of collection, 
for being utilised exclusively for the purposes of this Act. 
7. The State Government may, after due appropriation made by the State 
Legislature by law in this behalf, credit in the Fund, by way of grants or loans, such 
sums of money as the State Government may consider necessary. 
8. The Fund shall be utilised for— 
(a) the creation, development, maintenance or improvement of transport 
infrastructure, including roads, bridges and flyovers; 
(b) the improvement of traffic operations and road safety; 
(c) the purposes of such other projects as may be prescribed. 
CHAPTER V 
Management of the Fund 
9. The State Government shall maintain proper accounts and other relevant 
records in such form, and in such manner, as may be prescribed. 
10..-  The State Government shall administer the Fund and take such decisions 
regarding investment in projects of transport infrastructure, traffic operation and road 
safety as it considers necessary. 
Maintenance, of 
accounts. 
Administration of 
Fund. 
4 	 THE KOLKATA GAZETTE, EXTRAORDINARY, JANUARY 3, 2003 	 [PART III 
The West Bengal Transport Infrastructure 
Development Fund Act, 2002. 
(Sections 11-13 and Schedules.) 
CHAPTER VI 
Miscellaneous 
Power to make 
rules. 
Amendment of 
West Ben. Act 
XLIX of 1994. 
Repeal and 
saving. 
11. (1) The State Government may, by notification, make rules, with prospective 
or retrospective effect, for carrying out the purposes of this Act. 
(2) In particular and without prejudice to the generality of the foregoing powers, 
such rules may provide for all or any of the matters which under any provision of 
this Act are required to be prescribed, or to be provided for, by rules. 
12. The West Bengal Sales Tax Act, 1994 shall be amended in the manner 
specified in the Second Schedule to this Act. 
13. (1) The West Bengal Transport Infrastructure Development Fund 
Ordinance, 2002, is hereby repealed. 
(2) Notwithstanding such repeal, anything done or any action taken under the 
said Ordinance shall be deemed to have been validly done or taken under the 
corresponding provisions of this Act. 
West Ben. Ord. I 
of 2002. 
The First Schedule 
[See section 4.] 
Sl. No. 	 Name of goods 	 Rate of cess 
(1) 	 (2) 	 (3) 
1. Motor spirit commonly known as petrol. 	 Rupee one 
per litre. 
2. High speed diesel oil. 	 Rupee one 
per litre. 
3. Liquefied petroleum gas used for commercial and 	 Rupee one 
industrial purposes. 	 per kilogram. 
The Second Schedule 
[See section 12.] 
Amendment in the West Bengal Sales Tax Act, 1994. 
In the West Bengal Sales Tax Act, 1994, in section 2, in clause (31), after the West Ben. Act 
words "less any sum allowed as cash discount according to ordinary trade practice", XLIX of 1994.  
the words and figures "or any sum charged as cess leviable under the West Bengal 
Transport Infrastructure Development Fund Act, 2002," shall be inserted. 
By order of the Governor, 
A. K. BHATTACHARYA, 
Principal Secy. to the Govt. of West Bengal 
& Secy., Law Department. 
Published by the Controller of Printing and Stationery, West Bengal and printed at Saraswaty Press Ltd. 
(Government of West Bengal Enterprise), Kolkata 700 056 

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