(1) This Act may be called the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970. Short title and comm. (2) It shall come into force on such date as the State encement.
Government may, by notification, appoint.
2. In this Act, unless the context otherwise requires,—
(a) "Calcutta Metropolitan Area" means the areas within the Calcutta Metropolitan District;
(b) "Calcutta Metropolitan District" means the area:
described as such in the Schedule to the Calcutta Metropolitan Planning Area (Use and Development of Land) Control Act, 1965, and includes such other area, contiguous to the first-mentioned area, as the State Government may, by notification, specify ;
(c) "dealer", in relation to any specified goods entering the Cacutta Metropolitan Area, means a person,— who either on his own account or on account of a principal causes such entry, or who takes delivery, or is entitled to take delivery, of such goods on such entry.
Eaplanation I.—When the consignor or consignee of any specified goods entering the Calcutta Metropolitan Area nominates, according to such rules as may be prescribed, a person to be the dealer for the purposes of this Act, such person shall be deemed to be a dealer id relatiou to such specified goods.
Definitions.
(i)
(ii) 2 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
[President's Act West Bengal Act 20 of 1962 not to apply to specified goods.
Explanation 11.—When the consignee of any specified goods entering the Calcutta Metropolitan Area, despatched to such Metropolitan Area by rail, road, water, air or post, does not take delivery of such goods upon such entry and the goods are sold under the provisions of any law, th buyer, who takes delivery of such goods upon the goods being so sold, shall be deemed to be the dealer thereof ;
(d) "export", with its grammatical variations and cognate expressions, means taking out of India to a place outside India;
(e) "notification" means a notification published in the - Official Gazette ;
(f) "notified place", in relation to any specified goods entering the Calcutta Metropolitan Area, means such railway station, steamer station, airport, post office or other place situated in or near the Calcutta Metropolitan Area as the State Government may, by notification, specify;
(g) "prescribed" means prescribed by rules made under this Act;
(h) "Schedule" means the Schedule to this Act;
(i) "specified goods" means the goods specified in column 2 of the Schedule;
(j) "year" means the financial year.
3. The provisions of the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962, shall not apply to any goods to which the provisions of this Act apply.
CHAPTER II PRESCRIBED AUTHORITIES Power to appoint prescribed authorities.
Prescribed authority, etc., to be public servants.