(1) The West Bengal Taxes on Entry of Goods ill Local Areas Act, 1955, is hereby repealed.
(2) For the removal of doubts it is hereby declared that any tax levied, any sum recovered, any proceedings commenced or continued, airy rule made, any order or notification issued, anything done or any action taken under the provisions of the West Bengal Taxes on Entry of Goods in Local Areas Act, 1955„ shall not be called in question in any Civil or Criminal Court and shall be deemed to have been validly levied, recovered, commenced, continued, made, issued, done or taken, as the case may be, under the corresponding provisions of this Act.
West Ben.
Act XXVI of 1955.
1 Taxable goods.
Tea, that is to say, the leaves, leafbuds and stalks of Camellia Thea and also tea dust and tea waste.
Mango Orange Mossambie `Grapes THE SCHEDULE.
[See section 2.]
2 3 Local area. Rate.
Calcutta. as des- One anna per pound cribed in Schedule avoirdupois.
I to the Calcutta Municipal Act, 1951 (West Ben.
Act XXXIII 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 annas per maund.
Ditto Eight annas per maund.
Ditto Eight annas per maund.
Ditto One rupee and eight annas per maund.
The West Bengal Taxes on Entry of Goods in Local li Areas Act, 1962.
XX of 1962.]
(The Schedule.)
1 2 3 Taxable goods. Local area. Rate.
Bedana Calcutta as des- One rupee per cribed in Schedule maund.
I to the Calcutta Municipal Act, 1951 (West Ben.
Act XXXIII 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 annas per maund.
Guava Ditto Four annas per maund.
Custard Apple Ditto Four arenas per maund.
Water-melon Ditto Two annas per (Tarmuj). maund.
Melons, i.e., Ditto Eight annas per Kharmuj Lablab. maund.
Plum .. Ditto Six annas per maund.
Lichi .. Ditto Eight annas per maund.
Lemon Ditto One rupee and eight annas per maund.
Cherry, Peach and Ditto One rupee per Apricot. maund.
Explanation.—For purposes of this Schedule, where goods are contained in packing materials or containers, there shall be deducted such weight as may be prescribed, on account of the packing materials or containers, from the gross weigh t of the goods.
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