(1) Save as otherwise provided in this Chapter, there shall be levied and collected, for the purposes of this Act, a tax on the entry of evey specified goods into the Calcutta Metropolitan Area (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 the Schedule, as the State Government may, by notification, specify.
(2) Subject to such rules as may be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that Area—
(a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or Prescribed Authority, etc., to be public servants.
Levy and collection of taxes.
(b) in such circumstances and subject to such conditions and restrictions as may be prescribed.
7. No tax shall be levied and collected under this Act in respect of the Exemption fromta entry of any specified goods into the Calcutta Metropolitan Area if such goods x on goods are certified by an officer empowered by the Govenunent concerned belonging to in this behalf to be the property of Government. Government
8. Every specified goods brought into the Calcutta Metropolitan Area Exemption by or on behalf of such diplomatic or consular officers, stationed in that good, t .., Area, as may be specified in this behalf by the State Government by any belonging to special or general order, shall be exempted from the tax leviable under this cenauurin Act to such extent and subject to such conditions as may be specified in officers.
the said order.
21 The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.
[West Ben.. Act Exemption from tax on goods meant for export.
Persons who shall be liable to pay taxes.
Recovery of taxes.
Application of proceeds of the taxes.
(Sections 9-12.)
9. Subject to such rules, not inconsistent with the provisions of this Act, as the State Government may make in this behalf, any specified goods which are brought into the Calcutta Metropolitan Area for the immediate export thereof may, at the option of the dealer, be exempted from the tax leviable thereon under this Act, if such goods are conveyed direct from the place of entry into the Calcutta Metropolitan Area to the place of export under such supervision and on payment of such fees therefor as may be specified by the said rules.
10. The tax levied under this Act shall be payable by dealer in relation to the specified goods.
11.(1) The tax levied under this Act shall be payable on demand and shall be collected by the State Government in such manner and through such agency as that Government may, by notification, specify.
(2) Such portion of the total proceeds of the taxes levied and collected under this Act as the State Government may determine shall be deducted to meet the cost of collection of the taxes.
12.(1) The proceeds of the taxes levied and collected under this Act (which shall form part,of the Consolidated Fund of the State), reduced by the cost of collection, as determined under sub-section (2) of section 11, shall, after due appropriation made by law, be applied for the purposes hereinafter specified.
(2) Out of the proceeds of the taxes referred to in sub-section (1), the State Government may, if satisfied that it is necessary so to do, make, subject to such conditions as it may think fit to impose, grants to any municipal or other local authority, functioning within the Calcutta Metropolitan Area, to enable such municipal or other authority to supplement its revenue:
Provided that the aggregate of the amounts paid to any municipal or other authority under this sub-section shall not exceed fifty per cent of the amount which bears to the total amount of such proceeds the same proportion as the population in the area within the jurisdiction of such municipal or other local authority bears to the total population of the Calcutta Metropolitan Area.
(3) The balance of the proceeds of the taxes referred to in sub-section
(1) shall be paid by the State Government to such authority, as it may, by notification, specify and the amount so paid shall be applied by such authority,—
(a) firstly, for the servicing and repayment of any loan raised by such authority, with the approval of the State Government, to finance any development project within the Calcutta Metropolitan Area approved by the State Government; and 22 The Taxes on Entry of Goods into Calcutta Metropolitan Area Art, 1972.
V of 1972.]
(Sections 13,14)
(b) secondly, for distributing to— any municipal or other authority within the Calcutta Metropolitan area, or
(ii) such other authority as the State Government may, by notification, specify, or
(iii) Any Department of the State Govemment, for the execution of any development project, within the Calcutta Metropolitan Area, which has been approved by the State Government.
CHAPTER IV Assessment and Recovery of Taxes
13. Every dealer of specified goods shall, on or before the entry of such goods into the Calcutta Metropolitan Area, deliver, at a notified place, to the prescribed authority a declaration (in such form and containing such particulars as may be prescribed) relating to such goods :
Provided that no such declaration shall be required to be made in relation to any specified goods which are exempted by sub-section (2) of section 6, section 7 or section 8 from the payment of any tax leviable under this Act.