West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
No: 26 Dated: Sep, 27 1955
THE WEST BENGAL TAXES ON ENTRY OF GOODS IN LOCAL AREAS ACT, 1955
West Bengal Act XXVI of 1953
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. Short title, extent and commencement:- (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 Official Gazette, appoint and for this purpose different dates may be appointed for different sections.
2. Interpretation:- 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 I.—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 II.—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 telation 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;
(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. Authorities:- (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act.
(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. Tax on entry of goods in a local area:- (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.
(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 Government in this behalf in respect of such taxable goods.