(1) There shall be charged and levied a tax on the turnover of purchases of an owner of a rice mill in respect of ail purchases of paddy made by such owner from the date od f publication of the West Bengal (Tax . on paddy purchase by rie mills) Ordinance, 1970 at the rate off two t per den umturnover and such tax shall be payble o the State tie-veni-lent - by the owner of every - rice mill in the manner hereinafter provided.
(2) In calculating the tax payable under this Act by the owner of a rice mill on his turnover of purchases during any period, the purchase price in respect of any quantity of paddy sold and despatched by him during such period subsequently to his purchase thereof to any place inside West Bengal shall be deducted from such turnover.
(.3) -.c.o.) tax shall be le.viable under this Act in re):Ipect of the purchase prices of any quantity of paddy in respect of which such tax has already been paid:
Provided . that the burden of proving that such tax has already been paid shall be upon the person who claims the benefit of this sub-section.
No 4. (1) No premises shall, after the publication of the West premisee Bengal (Tax on paddy purchased by rice mills) Ordinance, 1970;
as a rice be used be Used as a rice mill unless such premises have been regiregisteredto mill unless by the owner of the rice mill:
registered. Provided that, where any premises are, at the publicatior of the West Bengal (Tax on paddy purchased by rice mills:
Ordinance, 1970, used as a rice mill, the owner of such rice mill shall be allowed two months from such publication to effec such registration.
(2) An -application for registration under this section shal be made in such form and to such authority as may be prescribed and the prescribed authority shall, in the prescribed manner au+ form, maintain a record of every registration.
(3) The registration of any rice mill may be cancelled by flu registering authority if the premises registered have ceased t be used as a rice mill.
Levy of tax.
The West Bengal Paddy Purchase Tax Act, 1970. 3 xV of 1970.]
(Sections 5-7.)
5. Every owner of a rice. mill shall in respect of such rice Owners of mill— rice mills to keep - (a) keep books of account relating to the purchases of books of paddy in the prescribed form; and account
(b) submit to such authority as may be prescribed a and submit return for the prescribed period in the prescribed returns.
form and before the prescribed date showing—
(i) the aggregate of the purchase prices of paddy purchased by him for the rice mill during the prescribed period,
(ii) the amount of refund of purchase price received by him from the seller within ninety days from the date of purchase,
(iii)_ the purchase price of paddy sold and despatched by him, subsequently to his purchase, to places,.
within West Bengal during the prescribed period, and
(iv) such other particulars necessary for the purposes of this Act as may be prescribed.
6. Before submitting in each period the return referred Payment of to in clause (b) of section 5 the owner of a rice mill shall tax and pay into a Government Treasury or the Reserve Bank of India receipt for gash the f amount of the tax due under this Aet in respect spuayment.
of the paddy purchased by him according to such return, and shall furnish along with the return a receipt from such treasury or bank showing payment of such amount.