Section 5

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962State Act of West Bengal · Act 20 of 1962

(1) The dealer of any taxable goods, other than those to which the provisions of sub-section (3) of section 4 apply, shall, on or before the entry thereof in a local area, deliver to the prescribed authority a bill of entry relating thereto in such form and containing such particulars as may he prescribed.

(2) On the due delivery of such bill of entry the tax leviable on the entry of such goods shall be assessed by the prescribed authority and in the prescribed manner.

Where this provision sits

Act	The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1962
Section	5
Jurisdiction	State of West Bengal
Status	In force as published by the source

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