(1) This Act may be called the West Bengal Paddy Purchase Tax Act, 1970.
(2) It extends to the whole of West Bengal.
2. In this Act, unless there is anything repugnant in the subject or context,—
(1) "owner", in relation to a rice mill, means the person • who, or the authority which, has the ultimate control over the .affairs of the rice mill and where the said affairs are entrusted to a manager, managing director or managing agent, such manager, managing director or managing agent shall be deemed to be the owner of the rice mill;
et g (2) "power" means electrical ' e - y or any other form of energy which is mecha cally transmitted .and is not generated by human or animal agency;
"prescribed" means prescribed by rules made under this Act ;
"purchased" means purchased and delivered;
"purchase price" means the amount payable by the owner of a rice mill as valuable consideration for the purchase of any paddy less any sum allowed by the seller as cash discount according to ordinary trade practice, but including anything charged for anything done by the seller in respect of the paddy at the time of, or before, deliVery thered;
(3)
(4)
(5) Short title and extent.
Definitions.
The West Bengal Paddy Purchase Taa; Act, 1970.
[West 138M Act (Sections 3, 4.)
(6) "rice mill" means the plant and machinery with which, and the premises including precincts thereof in which or any part Of which, the operation of recovering rice or any •product thereof from paddy with the aid of power is carried on in West Bengal;
• (7). "turnover of purchases" used in relation to any period means the aggregate. of the purchase prices payable by an owner of a rice mill for the quantity of paddy purchased by him during such period after deducting the amounts, if any, refunded to him by the seller during such period in respect of any quantity of paddy returned to the seller within ninety days from the date of its purchase and such other amounts as may be prescribed.