(1) The State Government may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
Power to make rules.
10 The }Vest Bengal Taxes on Entry of Goods in Local Areas Act, 1955.
[West Ben. Act (The Schedule.)
(2) In particular and without prejudice to the gengrality of the foregoing power, such rules may provide for all or any of the following matters, namely : —
(a) anything which may be or is required to be prescribed under this Act ;
(b) the procedure for, and other matters (including provisions for payment of fees) incidental to, the - disposal of appeal[ under section 16.
(3) In making any rule the State Government may direct that a breach thereof shall be punishable with fine not exceeding five hundred rupees, and when the offence is a continuing one, with a daily fine not exceeding twentyfive rupees during the continuance of the offence.
The Schedule.
[Sea section 2.]
1 2 3 Taxable goods. Local area. Rate.
Tea, that is to say, the leaves, leafbuds and stalks of Camellia Thea and also tea dust and tea waste.
Mango Orange Mossambie Grapes Calcutta as described in One mane per pound Schedule I to the Calcutta avoirdupois.
Municipal Act, 1951 (West Ben. Act X_XXIII of 1951), as deemed to have been amended by notification under section 594 of the said Act together with the districts of 24- Parganas and Howrah.
Ditto .. Six minas per maund.
Ditto .. Eight' annas per maund.
Ditto .. Eight tames per maund.
Ditto .. One rupee and eight annas per maund.
The West Bengal Taxes on Entry of Goods in Local 11 Areas Act, 1955.
XXVI of 1955j (The Schedule.)
1 2 3 Taxable goods. Local area. Rate.
Bedana Calcutta as described in fiche- One rupee per dule I to the Calcutta Munici- maund.
pal Act, 1951 (West Ben.
Act XXXH1 of 1951), as deemed to have been amended by notification under section 594 of the said Act together with the districts of 24-Parganas and Howrah.
Anar Ditto Eight annas per maund.
Apples Ditto One rupee per maund.
Pears Ditto Eight minas per maund.
Guava Ditto Four minas per maund.
Custard Apple .. Ditto Pour Banes per maund.
Water-melon Ditto Two amass per (Tarmuj ). mound.
Melons, i.e. Ethan Ditto Eight annas per muj Lablab. maund.
Plum .. Ditto Six annas per mound.
Lichi Ditto Eight mines per maund.
Lemon Ditto One rupee and eight annas per maund.
Cherry, Peach and Ditto One rupee per Apricot. maund.
Explanation.—In this Schedule, in calculating the weight, the weight of packing materials and containers shall be included.
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