Taxes On Entry of Goods Into Calcutta Metropolitan Area Act, 1972

No: 5 Dated: May, 04 1972

THE TAXES ON ENTRY OF GOODS INTO CALCUTTA METROPOLITAN AREA ACT, 1972

West Bengal Act V of 1972

    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. Short Title:- This Act may be called Taxes on Entry of Goods into Calcutta Metropolitan Area , 1972.

2. Definitions:- In this Act, unless the context otherwise requires,—

(a) "Calcutta Metropolitan Area" means the areas within the Calcutta Metropolitan District ;

(b) "Calcutta Metropolitan District" means the area described as such in the Schedule to the Calcutta Metropolitan Planning Area (Use and 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;

Explanation I—When the consignor or consignee of any specified goods entering the Calcutta Metropolitan Area nominates according to such rules as may be prescribed, a person to be the dealer for the purposes of this Act, such person shall be deem to be a dealer in relation to such specified goods.

Explanation II.—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. West Ben. Act XX of 1962 not to apply to specified goods:- 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.