West Bengal Motor Spirit Sales Tax Act, 1974
No: 11 Dated: Mar, 26 1974
THE WEST BENGAL MOTOR SPIRIT SALES TAX ACT, 1974
West Bengal Act XI of 1974
An Act to repeal and re-enact the law relating to imposition of tax on sales of motor spirit in West Bengal.
WHEREAS it is expedient to repeal and re-enact the law relating to imposition of tax on sales of motor spirit in West Bengal;
It is hereby enacted in the Twenty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:-
1. Short title, extent and commencement:- (1) This Act may be called the West Bengal Motor Spirit Sales Tax Act, 1974.
(2) It extends to the whole of West Bengal.
(3) It shall come into forceon such date as the State Government may, by notification in the Official Gazette, appoint.
2. Definitions:- In this Act, unless the context otherwise requires,—
(a) "dealer" means any person who sells motor spirit manufactured, made or processed by him in West Bengal, or brought by him into West Bengal from any place outside West Bengal or obtained by him in West Bengal otherwise than by purchase and includes the manager or agent of any person who resides outside West Bengal and sells such motor spirit in West Bengal;
(b) "motor spirit" means any liquid or admixture of liquids which is ordinarily used directly or indirectly as fuel for a motor vehicle or stationary internal combustion engine; Explanation.—In this Act, the expression "motor vehicle" includes any means of carriage conveyance or transport, by land, air or water;
(c) "prescribed" means prescribed by rules made under this Act;
(d) "sale price" means the amount payable to a dealer as valuable consideration for the sale of motor spirit, less any sum allowed as cash discount according to ordinary trade practice, but including any sum charged for anything done by the dealer in respect of the motor spirit at the time of, or before, delivery thereof, other than the cost of freight or delivery, when such cost is separately charged;
(e) "turnover of sales", used in relation to any period, means the aggregate of the sale prices or parts of sale prices received and receivable by a dealer during such period, after deducting the amount, if any, refunded by the dealer in respect of any motor spirit returned by the purchaser within three months from the date of sale and the amount, if any, charged separately as tax under this Act by such dealer.
3. Taxing authority:- (1) The State Government shall prescribe an authority (hereinafterreferred 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 and the State Government or the prescribed authority, as the case may be, may specify the area or areas over which the persons so appointed shall exercise jurisdiction.
(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 made by the State Government.
(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.