(1) The State Government may, subject to the condition of Power to previous publication, make rules for carrying out the purposes of this Act. make ml".
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters namely :—
(a) the procedure for, and other matters (including provisions for payment of fees) incidental to, the disposal of appeals under section 27;
(b) 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.
Repeal and 37. (1) The Taxes on Entry of Goods into Calcutta Metropolitan Area West Ben.
savings. Ordinance, 1972, is hereby repealed. Ord. XI of
1972.
(2) Anything done or any action taken under the Taxes on Entry of Goods into Calcutta Metropolitan Area Ordinance, 1972, shall be deemed to have been validly done or taken under this Act as if this Act had commenced on the 16th day of November, 1970.
34 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
V of 1972.1 THE SCHEDULE (See section 2 and 6.)
Serial No. Specified goods Rate of tax 1 2 3 • CLASS I
1. Coffee, coffee seeds
2. Dates, dry
3. Dates, wet
4. Edibles—
(a) 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) coca, coca beans
(h) cocoanut, green or otherwise
(i) confectionery
(j) farinaceous foods of all sorts • • •
(k) food colours, food essences, of all kinds
(1) fruit juices, all other beverages
(m) fruits, dried or preserved, excluding fresh fruits.
(n) glucose, dextrose, any fruit sugar, glucose of all other kinds.
(u)
(v)
(w)
(x)
(y)
(z) all kinds of food or drink not specifically provided for, not being fresh fruits, vegetables or uncanned fish.
honey jams, jellies malt extract meat, fresh or preserved, for whatever use milk, condensed or preserved (excepting whole milk, toned milk, skimmed milk power) nuts excluding betel nuts PaPed pickles preserved provisions saccharin 2 paise per kilogram.
75 paise per 50 kilograms.
50 paise per 50 kilograms.
6 per cent. ad valorem 1'/2 per cent . ad valorem for dry fruits Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 6per cent. ad valorem 11/2 per cent. ad valorem for dry fruits Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 35 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3 Rs. 4 per 50 kilograms.
15 paise per 50 kilograms.
5. Ghee
6. Grain, flour, pulses, cereals of all sorts, including gavar, paddy parched grain, soya been :
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 sorts
9. Vanaspati, hydrogenated oils
10. Wines, spirits including rectified spirit, beer. ...
CLASS II
11. Oilman stores (except mustard oil, rape oil, mustard seed and rape seed).
CLASS III
12. Buffaloes, cows, horses, oxen, calves.
13. Goats, lambs, sheep, kids of goats • ••
14. Pigs, lambs or sheep .
CLASS IV A
15. Charcoal, coal, coke
16. Industrial alchohols, denatured spirit methylated spirit.
17. Mineral oils of all sorts—
(a) (i) Aviation spirit, diesel oil, petrol
(ii) furnace oil
(iii) lubricating oil of all kinds
(iv) mava oil
(v) natural gasolene
(vi) oils used as insecticides
(vii) petroleum products, not specifically mentioned.
(viii) sevasol
(ix) solutions, compositions
(x) solvent oil
(xi) spindle oil
(xii) Turkey red oil, bye-products of mineral oils.
(xiii) white oils
(xiv) other fuel oils :
7 per cent. ad valorem.
75 paise per 50 kilograms.
20 paise per 50 kilograms.
Rs. 4 per 50 kilograms.
7 per cent. ad valorem.
6 per cent. ad valorem.
Rs. 2 per head (50 paise per head for calves.)
25 paise per head.
50 paise per head.
Re. 1 per metric tonne.
3 per cent. ad valorem.
2 paise per litre.
Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto Ditto 36 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 .
V of 1972.]
(The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3
Provided that nothing hereinbefore contained shall include kerosene and crude oil.
(a) crude oil
(b) grease, petroleum jelly B
18. Articles for electric or gas lighting
19. Calcium carbide
20. Chandeliers, chimneys, electric bulbs, globes.
21. Crackers, fireworks, raw materials and components thereof, safety fuses.
22. Oilseeds of vegetable oils, other than mustard, rape, gound nut, cocoanut and til.
23. Sulphur, potash chlonate, nitrate.
24. Vegetable oils, other than mustard oil, rape oil, gound nut oil, til oil and cocoanut oil.
C
25. 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.
26. Boot polish, metal polish
27. Soap of all kinds CLASS V
28. Agra stone, clinker, emery stone or powder, flooring stone, stone for building, stone chips.
29. Asbestos cement sheets
30. Asphalt, bitumen, coal ash, coal tar manganese.
31. Bricks, fire bricks, glazed bricks
32. Calcium carbonate in any form 1 paisa per 4 litres.
2 per cent. ad valorem.
2 per cent. ad valorem.
3 per cent. ad valorem.
2 per cent. ad valorem.
5 per cent. ad valorem.
50 paise per 50 kilograms.
5 per cent. ad valorem. - Rs. 2 per 50 kilograms (Rs. 1.50 per 50 kilograms for castor oil) 25 paise per 50 kilograms.
2 per cent. ad valorem.
2 per cent. ad valorem.
7 paise per 50 kilograms.
2 per cent. ad valorem.
7 paise for 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.
2 per cent. ad valorem.
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.
37 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben. Act (The Schedule.)
Serial No. Specified goods Rate of tax 1 2 3 CLASS VI A