(1) This Act may be called the West Bengal Transport Infrastructure Development Fund Act, 2002.
(2) It extends to the whole of West Bengal.
(3) It shall be deemed to have come into force on the 21st day of August, 2002.
2. In this Act, unless the context otherwise requires,—
(a) "cess" means the cess levied and collected under section 4;
(b) "Fund" means the West Bengal Transport Infrastructure Development Fund established under sub-section (1) of section 5;
(c) "goods" means the goods specified in column (2) of the First Schedule;
(d) "notification" means a notification published in the Official Gazette;
(e) "prescribed" means prescribed by rules made under this Act;
(f) "Schedule" means a Schedule to this Act;
(g) "State Government" means the Government of West Bengal.
Cess authorities.
-CHAPTER II Authorities for the purposes of levy and collection of cess