(1) The State Government' may, subject to the condition of previous publication, make rules for carrying out the purposes of this Act.
(2) In particular, and without prejudice to the generality of the foregoing powerf such rules may provide for all or any of the following matters, namely :
(a) the procedure far, and other matters (including provisions for payment of fees) incidental to, tilt disposal of appeals under Section e;
(ii) anything which may be or is required to be prescribed under this Act.
(3) In making any rule, the State Government' may direct that a breach thereof shall be punishable with fine not exceeding rupees five hundred, and where the offence is a continuing one, with a further fine, not exceeding rupees twenty-five, for every day, except the first, during which the offence continues.
Power to make rules.
THE SCHEDULE (See sections 2 and 6) Serial No. Spe'effied goods. Rate of tax.
2 3 CLASS I—Articles of food and drink
1. Coffee, coffee seeds
2. Dates, dry ..
3. Dates, wet ..
4r. Edibles—
(la) bacon, ham
(b) baking powder, curry powder ..
(c) biscuits, cakes, chocolates .. . .
(d) butter, table butter, margarine, lard, other edible animal fat ...
(e) canned fish ..
(f) cheese .. ..
(g) cocoa, cocoa beans
(h) confectionery .. ..
(i) farinaceous foods of all sorts . .
(j') food colours, food essences, of all kinds (Li) fruit jitieeR, all other beverages 2 paise per kilogram.
75 paise per 50 kilograms.
50 paise per 50 kilograms.
6 per cent. ad valore m (li Per cent. ad valorem for dry fruits).
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Tite Twos cofr,,,E4vor 4140;14 ilvto 0497011 Serial No. Specified goods.
*la Mair0P4litan drag a ffilrf Rate of tax.
3 (/) fruits, dried or preserved, excluding fresh fruits.
(m) glucose, dextrose, any fruit sugar, glucose of all sthsr kiada
(n) honey ..
(o) jams, jellies ,
(p) malt extract ..
(q) meat, fresh or preserved, for whatever use
(r) milk, condensed or preserved (excepting whole milk, toned milk, skimmed milk powder).
(8) milk cream, wawa, kheer, chakka, chhana, curd.
(t) nuts, excludirig betel nuts ..
(u) oilman stores (except edible oils)
(v) papad . .
(w) pickles . .
(x) preserved provisions
(y) saccharin
(z) all kinds of food or drink not specifically provided for, not being fresh fruits, vegetables or unearned fish.
5. Ghee
6. Grain, flour, pulses, cereals of all sorts, including gavar, paddy parched grain, soya bean:
Provided that wheat or rice weighing up • to 10 kilograms when carried as headloads shall be exempted from the tax leviable under this Act.
7. Saffron
8. (a) Sugar . .
(b) Gur of all sorts
9. Vanaspati, hydrogenated oils
10. Wines, spirits, beer Glass 11.-Animals
11. Buffaloes, cows, horses, oxen, calves
12. Goats, lamhS, Sheep, kids of goats, lambs or sheep
13. Pigs • • •• 6 percedt ad valorem pereaat ted 'valorem for dry fruits.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Rs.4 rer 50 kilograms.
15 paise per 50 kilograms, 7 per cent. ad az/arm.
75 paise per 50 kilograxnk 20 paise per 50 kilograms.
Rs.4 per 50 kilagtams.
7 per cent. ad valorem.
Its.2 per head (56 pais° per hetet for calves).
25 raise per hsad.
t'16 poise pat head.
(6 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
[President's Act Serial No. Specified goods. Rate of tax.
1 2 CLASS M.—Articles for industrial use and articles used for fuel, lighting, washing and polishing .41.--Articles for industrial use and articles used for fuel
14. Charcoal, coal, coke Re.1 per metric tonne.
15. Industrial alcohols, denatured spirit, methylated 3 per cent. ad valorem.
spirit.
142ineral oils of all sorts=
(a) (i) Aviation spirit, diesel oil, petrol 2 paise per litre.
(ii) furnace oil .. Do.
(iii) lubricating oil of all kinds Do.
(iv) mava oil .. Do.
Iv) natural gasolene Do.
,(vi) oils used as insecticides .. Do.
(vii) paints, solutions, compositions Do.
(viii) petroleum products Do.
/ix) sevasol Do.
(x) solvent oil Do.
'(xi) spindle oil Do.
xii) Turkey red oil, bye-products of mineral Do.
oils.
<xiii) white oils Do.
xxiv) other fuel oils : Do.
Provided that nothing hereinbefore -contained shall include kerosene and crude oil.
/b) crude oil .. 1 paisa per 4 litres.
(e) grease, petroleum jelly .. 2 per cent. ad valorem.
The Taxes on Entry"of Good,s into.Calautta Metropolitan Area A641970.
la 011970.]
Serial No. Specified goods. Rate of tax.
B.-Articles used for lighting
17. Articles for electric or gas lighting
18. Calcium carbide
19. Chandeliers, chimneys, electric bulbs, globes
20. Crackers, fireworks, their components, safety fuses.
21. Inedible vegetable oils
22. Oilseeds of inedible oils ..
2 per cent. ad valorem:
3 per cent. ad valordm 2 per cent. ad valoram.
5 per cent. ad vcdorens.
Rs. 2 per 50 kilograms.
(R9.1.50 per 50 kilograms ftw castor oil).
'50 paise per 50 kilograms.
C-Articles used for washing and polishing
23. Alum, caustic soda, phenyl, potash, refined saltpetre, ritha, saline substances, shikekai, soda, washing soda, other substances, not being soaps, used for washing clothes, floors, utensils .. 25 paise per 50 kilograms',
24. Boot polish, metal polish 2 per cent ad valorem. 25. Soap of all kinds 2 per cent. ad valorem.
Crass IV. Articles used in the construction of buildings, roads and other structures and articles made of wood or canc.
26. Agra stone, clinker, emery stone or powder, flooring stone, stone for building, stone chips .. 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet.
paise per 50 kilograms for atone metal.
1.5 paise per 50 kilograms for
27. Asbestos cement sheets stone powder).
• • 2 per cent. ad valorem. 28. Asphalt, bitumen, coal ash, coal tar, manganese 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet.
4 paise per 50 kilograms for stone' metal.
1.5 paise per 50 kilograms far stone powder).
26. Bricksj,fire bricks, glazed bricks .. . , 2 per cent. ad valorem,
30. Cemen1 of all sorts Rs.2 per metric tonne,
31. Cement pipes, China pipes, earthen pipes 2 per cent. ad valorem.
(a) Beads of all sorts .. . .
(b) Broaches, hairpins, garters, suspenders
(c) Glass bangles . •
(d) Laces, tapes ..
(e) Imitation ornaments
(f) Imitation pearls, articles jewellery
44. • • of imitation flre Taxa, o Ent mods into Calcutta -lkietraPaiAon Area Agb, rrresidii at 's Alt Aerial No. Specified goods.
Rate of tax.
1 2
32. Chalk powder 7 paise per 50 kilograms (2 paise per 50 kilograms for rubblet.
4 paise per 50 kilograms for stone metal.
1.5 paise per 50 kilograms for stone powder).
China mosaic chips .. 2 per cent. ad valorem.
Glass, glassware, chinaware, enamelware, all kinds of crockery used for construction or decoration of buildings Marble pieces • •
36. Mosaic marbles • • ..
37. Paints, distemper, colour washes used for painting buildings, boiled linseed oil, red oxide, turpentine, varnish, zinc oxide .. • •
38. Plywood, hard boards, masonite, soft boards, any other kind of wood of wlkarayer epmpesitin# prepared by artificial process, articles made thereof .. .. ..
• • Sanitary fittings, metal valves, brass cocks, their fittings .. .. .. ..
41. Tiles, flooring tiles, mosaic tiles, roofing tiles of all kinds, tem= tiles .. ..