West Bengal Transport Infrastructure Development Fund Act, 2002
No: 21 Dated: Jan, 03 2003
THE WEST BENGAL TRANSPORT INFRASTRUCTURE DEVELOPMENT FUND ACT, 2002
West Bengal Act XXI of 2002
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;
It is hereby enacted as follows :-
CHAPTER I
Preliminary
1. Short title, extent and commencement. - (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. Definitions. - 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.
CHAPTER II
Authorities for the purposes of levy and collection of cess
3. Cess authorities. - (1) The State Government shall, by notification, appoint an authority (hereinafter 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 shall 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.