(a) Blades, razors ' safety razors . .
(b) Brushes, combs, looking glasses
(c) Hair oil, perfumed oils .• •
(d) Pomade
(e) Shaving cream, shaving sticks
(f)" Toothpaste, tooth powders . .
(g) Toilet requisites of all other kinds CLASS V1.----Tobaseo requisites
48. (a) Cigar cases, cigarette cases .. 3 per cent. ad valorem. (b) Cigar holders, cigarette holders Do. (e) Cigarette lighter .. • • Do. (d) Cigarette paper .. • • Do. (e) Eukka, smoking requisites Do. (f) Smoking pipes .. Do. (g) 'Tobacco cases, pouches Do.
• • 2 per cent. ad valorem.
Do.
Do.
Do.
Do.
Do.
Do.
20 The Taxes on Entry of floosie into 0alautta Metropolitan Area Act, 1970.
[President's Ant Serial No. Specified goods.
Rate of tax.
2 CLASS VII.—Piecia-fy)ods, cotton, yarn and threads of all sorts and starching and sizing materials, leather and artisisa of leather and rubber goods;
49. Cotton, ginned or unginned
50. Cotton waste, hard waste, yarn waste
51. Hides, skins •
52. Jute Ri..2 per bale.
• . 25 paise per 50 kilograms.
.. 1 per cent. ad valorem.
. . Re.1 per bale of 180 kilograms. • 1 per cent .ad valorem.
1 per cent. ad valorem.
1 per cent. ad valorem.
,-4, 1 per cent. ad valorem (1/2 pa!
cent. ad valorem for raw rubber).
57. Rubber tyres, rubber tubes • • .. 2 per cent. ad valorem.
58. Starches of all sorts, arrowroots, farina starches, sago rice, sago flour, sizing oils, sizing materials, tallow, tamarind powder, tapioca, tapioca flour, such substitutes .. . A • • 50 paise per 50 kilograms.
eads of all sorts . • • • 1 per cent. ad valorem.
1 per cent. ad valorem.
59. Threads
60. Yarn of all sorts • • • • CLAss V111.-Metals and articles made of metals or alloys
61. Instruments, apparatus and appliances and parts thereof—
(a) tine projection machinery, their components, spares, materials used therein
(b) clocks, watches, their spares .. • •
(c) optical goods, their spares and accessories
(d) photographic machinery, photo goods and materials, their components and spares
(e) radios, radiograms, television sets or apparatus, loudspeakers, gramophones, amplifiers, wireless goods, their components and Do.
spares
(f) scientific appliances .. 1 per cent. ad valorem.
r cent. ad valorem.
(g) sewing machines, their spares • . .. 2 pe
(h) surgical instruments, hospital requirements, their spares and accessories . .. 1 per cent. ad valorem.
(i) surveying apparatus .. 2 per cent. ad valorem.
53. Leather, including`bags, boxes,chappals, harness, saddles, sandals, shoes, slippers, straps, all other articles made of leather ..
54. Piece-goods of artificial materials, hemp, linen, silk, synthetic materials, wool, articles made up purely or partly of any of the above materials not otherwise specified S5. Raw or unspun wool, cocoanut and other fibres, hemp, rope, articles made thereof
56. Rubber, rubber goods, gattapurcha, articles made thereof, wholly or partly, rubber solution, raw rubber, latex 2 per cent. ad valorem.
• Do.
1 per cent. ad valorem.
2 per cent. ad valorem.
nto Calcutta Metropolitan Area Act 1970, 21 . Specified goods.
18 of 19704 Serial No.
1 D. ).
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Do.
Rs.6 per metric tonne.
Rs.6 per metric tonne, 2 per cent. ad valorem.
Do.
Do.
Do.
Do.
Do.
(1) typewriters, their spares • • • • (k) all other kinds of apparatus, appliances and spares
62. Iron and steel— blooms, billets, slabs pig iron structural—
(i) angles, equal or unequal ..
(ii)1 bars, rods . • • •
(iii) black or galvanised sheets, corrugated.
(iv) bolts, nuts, rivets, washers, such other articles.
(v) bulbs or toe _ (vi) channels • •
(vii) fishplates for light rails -(viii) hoops, strips x) joists • •
(x) light rails
(b)
(a)
(c), plain or 2 per cent. ad valorem.
Do.
Rs.6 per metric tonne.
Do • Do.
D Do.
(xi), pipes . . (xii) plates, ordinary mild steel including boiler and high tensile ship building or bullet proof .. . . (xiii) shell, steel ingots, blooms, billets, bars
(xiv) spring steel, vehicular or flat bars ..
(xv) wire, barbed, telegraph or other kinds of black or galvanised . .
(xvi) wire nails
63. Iron and steel—any other articles manufactured from iron or steel other than cutlery, hardware, machines or machine parts not specifically provided for
64. Iron and steel—scrap ..
65.Machinery, their components and spares—
(a) agricultural machinery, their parts . . (b) (i) electrical domestic appliances .. (ii) electrical fittings, electrical materials
(iii) electrical machinery of all kinds,-alternators, control switch gear, dynamos, generators, motors, transformers, turbo-generating sets .. . . (iv) electric goods including batteries, cells, copper strips, horn electric .. (v) electric machinery for generation, transmission and distribution, motors, gene.
.rators, their components and their spares ..
22 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
[President's Act Serial No.
Specified goods.
Rate of tax.
1 2 3
(c) oil engines, diesel engines, gas engines,
(f) any other machinery, its components
(d) printing press machines, their spares ..
(e) tools of all kinds ..
petrol engines, steam engines, machines worked by hydraulic pressure, their parts .. .
and spares not specifically provided for
66. Non-ferrous metals, that is to say, aluminium, brass, copper, German silver, lead, stainless steel, tin, zinc, their alloys, wires, wares and sheets, ingots and circles Re.1 per 50 kilograms.
67. Vehicles—
(a) motor cars, motor cycles, chassis, lorries .. 3 per cent. ad valorem.
(b) bicycles, carriages, perambulators, all other kinds of vehicles, their components and .. 2 per cent. ad valorem.
spares CLASS DC.—Miscellaneous
68. Chinaware, porcelainware, electric insulators not otherwise specified
(a) Cinema films, all films raw 69.
. .
(b) Cinema film processed and reels
70. Dyes, indigo, tans, all colouring matter, including printing pastes, inks.
71. Lac, cork, articles made thereof ..
72. Mill stores, gin stores, including crucibles, cotton ropes.
73. Molasses
74. Paper—
(a) cardboards,strawboards, greyboards, millboards .. .. . .
(b) newsprint .. .. ..
(c) all kinds of paper of whatever composition and thickness .. .. ..
75. Photographic chemicals, films, mounts ..
76. Sculptured articles of clay, metal ,stone ,wood, other articles and earthenware .. ..
Explanation.-For the purpose of ascertaining the amount of any tax leviable under this Act, value of any specified goods shall be determined in 'such manner and in accordance with such criteria as may be prescribed.
2 per cent. ad valorem.
Do.
Do.
Do.
2 per cent. ad valorem.
Rs. 4 per 300 metres.
Do.
2 per cent. ad valorem.
1 per cent. ad valorem.
2 per cent. ad valorem.
75 paise per metric tonne.
50 paise per 50 kilograms.
Do.
Do.
2 per cent. ad valorem.
2 per cent. ad valorem.
The Taxee on Entry of Goods into Calcutta Metropolitan Area Act, 1970. 23 18 of 1970.]
Reasons for the enactment For some time past, the question of water-supply, disposal of garbage, improvement of bustees and other slums, easing of transport difficulties and improvement of bustees and other slums, easing of transport difficulties and the everyday life of Calcutta and its surrounding areas. These serious problems have been engaging the attention of the State Government for sometime but no action could be taken so far on an adequate scale for want of resources. The Corporation of Calcutta and the local bodies in the surrounding areas who are ordinarily required to look after these problems could not also take any concrete steps in this regard for paucity of resources and other reasons.
2. The object of the present Bill is to provide for the levy of taxes on the entry of goods of certain kinds into the Calcutta Metropolitan Area as defined in Calcutta Metropolitan Planning Area (Use and Development of Land) Control Act, 1965, for consumption, use or sale therein from any place outside that Area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of Schedule to this Bill and also provide for collection of such taxes through such agency as the State Government may, by notification, specify. Out of the proceeds of the taxes, the State Government would give grants to the Municipal and other local bodies in the Calcutta Metropolitan Area, subject to prescribed conditions, to enable them to supplement their revenues and such grant to individual local body will be subject to maximum of 50 per cent. of the amount which bears to the total amount of such proceeds the same proportion as the population in its area bears to the total population of the Calcutta Metropolitan Area. The remaining funds will be handed over by the State Government to a separate Authority proposed to be set up for one or more of the following purposes in the order indicated below
(a) for repayment of any loan and interest thereon which may be raised by such authority with the approval of the State Government to finance any development project approved by the State Government within the Calcutta Metropolitan Area ; and
(b) for distribution to the Calcutta Corporation or other local authority within the Calcutta Metropolitan Area or such other authority as the State Government may by notification specify or any Department of the State Government for executing any development project approved by the State Government within the Calcutta Metropolitan Area.
3. Provision has been made in the proposed Act for necessary exemption from tax on goods belonging to Government or goods meant for export, etc.
The proposed Act will also provide for exemption from the tax on entry of 24 Ilhe Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1970.
[President's Act 18 of 1970.]
personal luggage of passengers if the value or the number or quantity thereof does not exceed the prescribed amount or limit under the rules to be framed.
4. The Committee constituted under the proviso to stib-section (2) of section 3 of the West Bengal State Legislature (Delegation of Powers) Act, 1970 (17 of 1970), has been consulted before enactment of this measure as a President's Act.
WBGP-70/71-248411-61500 Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24