The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1972

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GOVERNMENT OF WEST BENGAL
LEGISLATIVE DEPARTMENT

West Bengal Act V of 1972

THE TAXES ON ENTRY OF GOODS INTO
CALCUTTA METROPOLITAN AREA ACT, 1972

[Passed by the West Bengal Legislature.]

[Assent of the Governor was first published in the Calcutta Gazette,
Extraordinary, of the 4th May, 1972.]

[4th May, 1972.]

West Ben.
Act XIV of
1965.

An Act to provide for the levy of taxes on entry of goods of certain kinds
into the Calcutta Metropolitan Area for consumption, use or sale
therein, and for matters connected therewith or incidental thereto.
WHEREAS it is expedient to provide for the levy of taxes on entry of

goods of certain kinds into the Calcutta Metropolitan Area for consumption,
use or sale therein, and for matters connected therewith or incidental
thereto :—

AND WHEREAS previous sanction of the President under the proviso to
clause (b) of article 304 of the Constitution of India has been obtained;

It is hereby enacted in the Twenty-third Year of the Republic of India,
by the Legislature of West Bengal, as follows :—

CHAPTER I

Preliminary
1. This Act may be called Taxes on Entry of Goods into Calcutta Short little.

Metropolitan Area , 1972.
2. In this Act, unless the context otherwise requires,— Definitions.

(a) "Calcutta Metropolitan Area" means the areas within the
Calcutta Metropolitan District ;

(b) "Calcutta Metropolitan District" means the area described as
such in the Schedule to the Calcutta Metropolitan Planning
Area (Use and Development of Land) Control Act, 1965
and includes such other area contiguous to the rust
mentioned area as the State Government may, by
notification, specify;

(i) who either on his own account or on account of a principal
causes such entry, or

(ii) who takes delivery, or is entitled to take delivery, of such
goods on such entry.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act

West Ben.
Act XX of
1962 not to
apply to
specified
goods.

(Sections 3,4.)

Explanation1.—When the consignor or consignee of any specified goods
entering the Calcutta Metropolitan Area nominates according to
such rules as may be prescribed, a person to be the dealer for the
purposes of this Act, such person shall be deem to be a dealer in
relation to such specified goods.

Explanation //.—When the consignee of any specifiedgoods entering the
Calcutta Metropolitan Area, despatched to such Metropolitan
Area by rail, road, water, air or post, does not take delivery of
such goods upon such entry and the goods are sold under the
provisions of any law, the buyer, who takes delivery of such
goods upon the goods being so sold, shall be deemed to be the
dealer thereof ;

(d) "export", with its grammatical variations and congnate
expressions, less means taking out of India to a place outside
India ;

(e) "notification" means a notification published in the Official
Gazette ;

(f) "notified place", in relation to any specified goods entering the
Calcutta Metropolitan Area, means such railway station,
steamer station, airport, post office or other place situated in
or near the Calcutta Metropolitan Area as the State Govemment
may, by notification, specify ;

(g) " prescribed" means prescribed by rules made under this Act;

(h) "Schedule" means the Schedule to this Act;

(i) "specified goods" means the goods specified in column 2 of the
Schedule;

(I) "year" means the financial year.

3. The provisions of the West Bengal Taxes on Entry of Goods in
Local Areas Act, 1962, shall not apply to any goods to which the
provisions of this Act apply.

CHAPTER II

Prescribed Authorities

4. (1) The State Government shall prescribe an authority (hereinafter
referred to as the prescribed authority) for carrying out the purposes of this
Act

(2) The State Government may appoint, or may empower the
prescribed authority to appoint, persons to assist the prescribed authority.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.1

(Sections 5-8.)

(3) Any power, duty or function of the prescribed authority may be
delegated to the persons appointed under sub-section (2) in accordance
with such rules as may be prescribed.

5. The prescribed authority and the persons appointed under sub-
section (2) of section 4 shall be deemed to be public servants within the

45 of 1860. meaning of section 21 of the Indian Penal Code.

CHAFFER III

Levy and collection of taxes on entry of goods into the Calcutta
Metropolitan Area

6. (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.

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

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.

14. (1) Where a declaration has been made under section 13 by a
dealer, the prescribed authority shall, after making such verification of the
specified goods as it may consider necessary assess the tax leviable on the
entry of such goods into Calcutta Metropolitan Area.

(2) Where any dealer has omitted or failed to make the declaratio, as
required by section 13, the prescribed authority shall, after inspection and
examination of the specified goods, assess the tax leviable under this Act
on such goods and it may also impose on the dealer, in the prescribed
manner, a penalty, not exceeding twice the amount of tax assessed by ;

(3) Where any specified goods have been brought into the Calcutta
Metropolitan Area without the payment of any tax leviable thereon under
this Act, the prescribed authority shall assess the tax leviable under this
Act on such goods and it may also impose on the dealer, in the prescribed
manner, a penalty, not exceeding ten times the tax assessed by it

Provided that such assessment shall be made after inspection and
verification of such goods, but where such goods are not available for
inspection and examination by reason of the fact that such goods have
been disposed of, concealed or mixed with any othergoods, such assessment
shall be made, in such manner and within such time as may be prescribed,
to the best of the ability of the prescribed authority :

Declaration
to be made
by a dealer.

Assessment
of tax.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act

(Section 15.)

Payment of
taxes.

Provided further that no penalty shall be imposed under this sub-
section except after giving the dealer a reasonable opportunity of being
heard.

(4) When an assessment has been under sub-section (I), sub-section
(2) or sub-subction (3) as the case maybe, or any penalty has been imposed
under sub-section (2) or sub-section (3) the prescribed authority shall
communicate such assessment or the imposition of penalty, as the case
may be, in such form as may be prescribed, to the dealer and demand
immediate payment thereof.

(5) An assessment made or any penalty imposed under this section
shall be without prejudice to any prosecution that may be instituted for an
offence against this Act.

(6) The prescribed authority may, subject to such conditions as may be
prescribed,—

(a) Require any dealer—
(1) to produce before it any account, register or document for

examination;
(ii) to furnish any information relating to the stock of goods or

purchases, sales or deliveries of goods by dealer or relating to
any other matter as may be deemed necessary for the purpose
of this section;

(b) require any person who has in his possession, custody or
control any specified goods through whom the specified
goods are suspected by the prescribed authority to have
passed, to produce before it any accounts, register or document
for examination with a view to ascertaining whether any
tax leviable under this Act being or has been assessed or
duly paid.

15. (1) The amount of tax assessed under sub-section (1), sub-section
(2) or sub-section (3) of section 14 and the amount of penalty imposed
under sub-section (2) or sub-section (3) of that section shall be paid
forthwith by the dealer to the prescribed authority and that authority shall,
on payment of the assessed amount of the tax and the penalty, if any, grant
to the dealer a receipt showing the payment of such amount.

(2) The receipt granted under sub-section (1) shall contain such
particulars in relation to the specified goods as may be enabled the
identification thereof.

(3) Every specified goods in relation to which tax leviable under this
Act has been paid in full may be taken from one place to another through
the Calcutta Metropolitan Area on production of the receipt showing the
payment of such tax.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.1

(Sections 16-19.)

16. If the dealer omits or fails to pay the whole or any part of the tax Effect of

assessed under sub-section (1), sub-section (2) or sub-section (3) of
P
nr- ent

section 14 or the amount of penalty imposed under sub-secti9n (2) or sub- Ym •
section (3) of that section, the prescribed authority may seize the specified
goods in relation to which payment has been so evaded.

17. (1) Where tax levied and collected under this Act in respect of the snort-
entry of any specified goods into the Calcutta Metropolitan Area has been

levied tax.

short-levied through inadvertence, error or misconstruction on the part of
the prescribed authority or through mis-statement of the dealer as to the
quantity or description or value of such goods or for any other reason, or,
when any such tax, after having been levied and collected, has been
erroneously refunded, the dealer on whom the tax was so short-levied or
the person to whom such refund was erroneously made, shall pay the
deficiency or repay the amount erroneously refunded to him, as the case
may be, within three months from the date on which demand is made for
the payment of the amount so short-levied or the amount erroneously
refunded.

(2) Where any goods or any part thereof referred to in sub-section (1)
have not been transported or removed from the notified place, the
prescribed anuthority may, by order, prohibit the transportation or removal,
as the case may be, of such goods until the deficiency in the tax has been
paid in full or the amount which had been erroneously refunded is repaid
in full.

18. Any amount of tax or penalty levied or imposed, as the case may
be, under this Act, which remains unpaid after a demand, shall be
recovered as an arrear of land revenue.

Unpaid tax
to be
recovered as
an arrear of
land
revenue.

19. (1) Where the prescribed authority is satisfied upon such proof as Refund of

may be furnished to it that any specified goods, upon which tax leviable tax-

under this Act has been paid, have been exported or conveyed out of the
Calcutta Metropolitan Area within a period of six months from the date of
entry thereof into that Area without being consumed, used or sold therein,
the amount of tax levied and collected for the entry of such goods into that
Area shall be refunded to the dealer by whom such tax has been paid :

Provided that where any part of such goods is consumed, used or sold
in the Calcutta Metropolitan Area, the refund shall be made in respect of
that part of such goods as have not been consumed, used or sold therein:

Provided further that such percentage of the tax, not exceeding five
Per cent, as the State Government may, by rules, specify in this behalf,

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act

Advance
deposit of
tax.

(Section 20.)

may be deducted from the amount of the said refund towards the cost of
collection and refund of the tax.

(2) The refund referred to in sub-section (1) shall not be made unless
the application for the same is made within six months from the date of
exportation or conveyance out of the Calcutta Metropolitan Area as the
case may be, or within such further period as the S tate Government may,
in any special case or class of cases, allow.

(3) Where any amount has been paid in excess of the tax leviable under
this act on any specified goods the amount which has been so paid in
excess shall, on the application of the dealer by whom such tax has been
paid, be refunded to him either in cash or, at the option of the dealer, by
the deduction of such amount from any tax payable by such dealer under
this Act:

Provided that no refund, whether in cash or otherwise, shall be made
under this sub-section unless the application for such refund is made
within sixty days from the date,—

(1) on which the payment of the tax has been declared by the
prescribed authority to be in excess of the amount leviable
under this Act, or

(ii) on which the final order is passed on appeal, where an appeal has
been preferred under section 27, or

(iii) on which any order in revision is made whereby any amount of
tax has been reduced.

(4) Every refund made this section shall be subject to such conditions
as may be prescribed.

20. (1) The prescribed authority may, in respect of any kind of
specified goods, accept from a dealer deposit of a sum which, in the
opinion of that authority, is sufficient to cover the tax leviable under this
Act and estimated to be payable during a prescribed period by such dealer.

(2)On acceptance of such deposit, the prescribed authority shall issue,
in the prescribed form, a receipt showing the amount deposited.

(3) Subject to the prescribed conditions, the receipt referred to in sub-
section (2) shall be sufficient authority for transportation or removal,
during the prescribed peirod, from any notified place of a series of
consignments of specified goods so, however, that the aggregate amount
of the tax leviable in respect of all such consignment does not exceed the
amount of the deposit.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.1

(Sections 21, 22.)

(4) Where any consignments are transported or removed under the
receipt referred to in sub-section (2) the prescribed authority shall adjust
against the deposit, the taxes leviable in respect of the consignments.

(5) The balance, if any, of the amount of the deposit remaining at the
credit of the dealer at the end of the prescribed period shall, on his
application, be refunded to him or may, at his option, be credited towards
any deposit in respect of any future period for which such dealer may want
to make a fresh deposit.

21. (1) Where the prescribed authority has found from the evidence
adduced before it by the dealer that-no tax is leviable under this Act on the
entry of any specified goods into the Calcutta Metropolitan Area on the
ground that such goods are not intended to be consumed, used or sold in
such Metropolitan Area, the prescribed authority shall grant a transport
pass certifying that no tax is leviable under this Act on such specified
goods and every specified goods to which such transport pass relates may
be taken from one place to another throughout the Calcutta Metropolitan
Area on production of such transport pass.

(2) If the whole or any part of the goods referred to in sub-section (1)
is consumed, used or sold in the Calcutta Metropolitan Area tax shall be
levied and collected under this Act on so much of such goods as is
consumed, used or sold in the Calcutta Metropolitan Area.

CHAPTER V
Search and Seizure

Transport
pass whets
no tax is
leviable.

22. Subject to such rule as may be prescribed, the prescribed authority
may, for securing compliance with the provisions of the Act or for carrying
out the purposes of this Act,—

(a) open any package entering the Calcutta Metropolitan Area and Power to do
examine the contents thereof, with a view to ascertaining certain

whether any tax leviable under this Act is payable for the It.ingths :r

entry of such goods into that Area; compliance
with the

(b) on the entry in, or at the time of the transportation or removal provisions of
from, a notified place, of any goods, take samples of such this ACL
goods for ascertaining whether any tax leviable under this
Act is payable:

Provided that such samples shall, if practicable, be restored to
the owner thereof or compensation shall be paid therefor to
the owner at the market value;

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[ West Ben. Act

(Section 24.)

secondly, the tax payable, if any, on such goods, thirdly, the fine, if
any, imposed under this Act, fourthly, the balance, if any, to the dealer of
such goods on application made within one year from the date of the sale.

(d) Notwithstanding any provisions to the contrary, if any specified
goods lawfully detained or seized be of a perishable nature, the prescribed
authority may, at any time, if it thinks fit, cause them to be sold in any
manner it thinks appropriate in the circumstances, and shall apply the
proceeds in the manner provided in clause (c).

CHAPTER VI

Offences and their trial

24. (1) whoever;—
(a) omits or fails without any reasonable excuse to make the

declaration referred to in section 13, or

(b) evades the payment of any tax or penalty leviable under this
Act, or

(c) omits or fails, without any reasonable excuse, to produce any
accounts, register or to furnish any information required
by the prescribed authority or produces any accounts
which are incorrect in material particulars or furnishes any
information to the prescribed authority which is false,
misleading or inaccurate, or

(d) contravenes the provisions of section 31 or knowingly furnishes
incorrect particulars as to the storage or disposal or specified
goods, when purpoting to comply with the provisions of
section 31, or

(e) obstructs the prescribed authority in the exercise of its powers
under section 22,

shall be punishable with imprisonment which may extend to six months,
or with fine, or with both, and where the offence is a continuing one, with
a further fine, not exceeding rupees fifty for every day, excepting the first,
during which the offence continues.

(2) The Court may, in addition to any fine imposed, Order the
confiscation of any goods seized under section 22.

(3) If it be found, when any specified goods are transported or removed
from any notified place, that—

(a) the packages in which they are contained differ widely from
the description given in the declaration made under section
13; or

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.]

(Section 23.)

Storage and
sale.

(c) intercept any search any vehicle, vessel, animal or any load
carried by a person, within the Calcutta Metropolitan
Area;

(d) seize any specified goods which it has reason to believe are
being or have been, transported or removed from a notified
place in contravention of the provisions of this Act together
with any container or other materials for the packing of
such goods;

(e) detain at any notified place, any specified goods together with
the container or packing thereof;

(j) enter and search any place where it has reason to believe that
any stock of goods, accounts register, voucher or other
document relating to a dealer are kept, or are being kept for
the time being for any purpose whatsoever, and if it has
reason to believe that tax leviable under this Act, is being
evaded, seize and detain such stock of goods, accounts,
register, voucher or other document, for so long as may be
necessary for examination or for the purposes of
prosecution.

23. (1) The prescribed authority may, in respect of any specified goods
lawfully detained or seized by it, incur such expenditure as may be
necessary for the storage of such goods for so long as they remain detained
or seized.

(2) The prescribed authority may, at any time after such seizure or
detention, by notice issued in prescribed manner, require the dealer whose
goods have been so seized or detained to take delivery thereof before adate
specified in the notice after payment of the tax due thereon, if any, together
with the expenses incurred under sub-section (1) and penalty, if any,
inposed under sub-section (2) or sub-section (3) of section 14.

(3) (a) If the dealer fails to take delivery of such goods before the date
specified in the notice, the prescribed authority may, in the prescribed
manner, cause such goods to be put up at public auction for sale for cash
on delivery.

(b) If the prescribed authority deems the highest offer made at such a
sale to be inadequate, it may adjourn the sale to some other date in the
prescribed manner.

firstly, the expenses incurred by the prescribed authority under sub-
section (1).

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act

Composition
of offences.

Offences by
companies.

(Sections 25,26.)

(b the contents thereof have been wrongly defined or misstated
in the declaration in relation to any particulars required to
be stated therein,

the dealer shall be punishable with apenalty not exceeding one
thousand rupees.

(4) All offences punishable under this Act or the rules made thereunder
shall be cognizable and bailable.

(5) No Court shall take cognizance of any offence under this Act or the
rules made thereunder except on a complaint made with the previous
sanction of the prescribed authority.

25. (1) S ubject to such conditions as may be prescribed, the prescribed
authority may accept from any person accused of any offence punishable
under this Act or the rules made thereunder, by way of composition for
such offence, payment of a sum not exceeding double the amount of the
tax payable, if any, or a sum of rupees five thousand, whichever is greater.

(2) If payment by way of composition is accepted under sub-section
Milo further proceedings shall be taken against the accused in respect of
the offence compounded.

26. (1) If the person committing an offence punishable under this Act
is a company, the company, and every director, manager, secretary or
agent of the company unless such director, manager, secretary or agent
proves that the offence was committed without his knowledge or consent
or that he had exercised all due diligence to prevent the commission of
such offence, shall be deemed to be guilty of the offence and shall be liable
to be proceeded against and punished accordingly.

(2) Where,an offence punishable under this Act has been committed
by a company and it is proved that the offence has been committed with
the consent or connivance of or is attributable to any neglect on the part
of, any other officer or person concerned in the management of the
company such other officer or person shall also be deemed to be guilty of
that offence and shall be liable to be proceeded against and punished
accordingly.

Explanation.—For the purposes of this section—

(a) "company" means a body corporate and includes a firm or
other association of individuals; and

(b) "director", in relation to a firm, means a partner in the firm.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 19721

(Section s 27-29.)

CHAPTER VII

Appeal and Revision

27. (1) Any dealer, deeming himself aggrieved by any order passed APPeal
under this Act, may, in the prescribed manner and within one month from
the date of such order, appeal therefrom to such officer of Government as
may be prescribed:

Provided that no appeal shall be entertained by such officer unless he
is satisfied that an amount equal to fifty per cent. of the tax assessed under
this Act or such lesser amount as such officer may, after considering all
the circumstances of the case, fix, has been deposited by the appellant.

(2) The officer of Government to whom the appeal is made may, after
giving the parties an opportunity of being heard and after making such
further inquiry, if any, as he deems fit, pass any order, confirming, altering
or annulling the order appealed against and may also pass any interim
order if he thinks such interim order to be necessary :

Provided that no such order in appeal shall have the effect of subjecting
any person to any greater penalty than has been adjudged against him in
the order appealed from.

ta 28. The prescribed authority or the officer of Government hearing an power to

appeal under section 27, shall, for the purposes of this Act, have the same evil. ee
5 of 1908. powers as are vested in a Civil Court under Code of Civil Procedure, 1908, oath, etc.

while trying a suit, in respect of the following matters, namely
(a enforcing the attendance of any person and examining him on

oath or affirmation;
(b) compelling the production of documents; and
(c) issuing commissions for the examination of witnesses.

29. The prescribed authority may, of its own motion or otherwise, call Power of
for and examine the record of any proceeding for the assessment of any tax tvisim of
or imposition of any penalty under this Act where either no appeal hasp scribed
been preferred or any appeal, having been preferred, has been disposed of, authority.
for the purpose of satisfying itself as to the correctness, legality or
propriety of such assessment or imposition of penalty and may pass such
order thereon as it thinks fit :

Provided that no assessment of tax or imposition of penalty shall be
varied under this section so as to prejudicially affect any person unless
such person—

(a) has, within a period of two years from the date of such assessment
or imposition of -penalty, received a notice to show cause why such
assessment or penalty shall not be varied, and

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act

(Section s 30-32.)

Amendment
of assess-
ment etc.

(b) has been given a reasonable opportunity of making a
representation and, if he so desires, of being heard, in his
defence.

30. Clerical or arithmetical mistakes in any assessment or imposition
of penalty or errors arising therein from any accidental slip or omission
may, at any time, be corrected by the prescribed authority either of its own
motion or on the application of the dealer.

Particulars,
accounts,
etc., to be
maintained
and made
available in
certain
cases.

Declarations,
etc., to be
confidential.

CHAPTER VIII

Miscellaneous

31. Every dealer to whom a transport pass has been granted under sub-
section (1) of section 21, shall

(a) furnish to the prescribed authority within the prescribed time
such particulars as to the storage and disposal of the
specified goods as may be prescribed;

(b) keep true accounts relating to the stock, purchases and
disposal of the specified goods :

Provided that if the prescribed authority is satisfied that the
accounts are not sufficiently clear and intelligible for
carrying out the purposes of the Act it may require the
dealer to keep accounts in such form as may be prescribed;

(c) make available for inspection by the prescribed authority any
stock of, or accounts, register, voucher or other documents
relating to, such goods as may be required by the prescribed
authority.

32. (1) All particulars contained in any declaration made, or in any
accounts register, voucher or other document produced in accordance
with this Act, or in any record of evidence given in the course of any
proceeding under this Act other than a proceeding before a Criminal
Court, shall, save as provided in sub-section (3) be treated as confidential,
and notwithstanding anything contained in the Indian Evidence Act, 1872,
no court shall, save as aforesaid, be entitled to require any servant of the
Government to produce before it any such declaration, accounts register,
voucher, document or record or any part thereof, or to give evidence
before it in tespect thereof.

(2) If, save as provided in sub-section (3), any servant of the Government
discloses any of the particulars referred to in sub-section (1), he shall be
punishable with imprisonment which may extend to six months, and shall
also be liable to fine.

I of 1872.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.]

(Section s 33, 34.)

(3) Nothing in this section shall apply to the disclosure of any of the
particulars referred to in sub-section (1)-

45 of 1860. (a) for the purposes of any prosecution under the Indian Penal
2 of 1947. Code, the Prevention of Corruption Act, 1947 or this Act

or any preliminary inquiry for ascertaining whether such
prosecution lies,

(b) in connection with any suit or proceeding in a Civil Court to
which the State Government or any person appointed
under this Act is a party and which relates to any matter
arising out of any proceeding under this Act,

(d) to an officer of theCentral Government or a S tate Government
for the purpose of enabling the Central Government or the
State Government, as the case may be, to levy or realise
any tax or duty imposed by it.

(e) to an officer of the Central Goverment or the State Government
for the audit of receipts and refunds of the tax imposed
under this Act,

(f) in connection with an inquiry concerning allegations of
corruption or official misconduct against any Government
servant or for the purpose of taking disciplinary action
against such Government servant,

(g) in any inquiry into a charge of misconduct in connection with
any proceeding under this Act against any legal practioner,
chartered accountant or other person entitled to appear on
behalf of a dealer before the taxing authorities under this
Act, to the authority competent to take disciplinary action
against such legal practitioner, chartered accountant or
other person,

(h) to any officer of the State Government to enable such officer
to perform his executive functions relating to the affairs of
the State, or

(i) to any person for purposes other than those preferred to in
clauses (a) to (h), if the State Government considers
necessary in the public interest.

33. No order passed under this Act by the prescribed authority or the orders under

officer of Government hearing an appeal under section 27, shall be called this Act not

in question in any Civil Court.
CO be
questioned
in any Civil
Court.

34. No suit, or other legal proceedings shall lie against Government Indellulity

and no suit, prosecution or other legal proceedings shall lie against any

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

[West Ben. Act-

(Section s 35-37.)

officer or servant of Government for anything which is in good faith done
under this Act or the rules made thereunder.

35. The State Government may, if it is satisfied that it is necessary so Power to
to do in the interests of the general public, exempt any specified goods or exemPt
class of specified goods from any tax leviable under this Act.

36. (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.

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

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

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

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

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

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 kilo-
grams 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.

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

CLASS VI
A

47. (a) Breads of all sorts
(b) Broaches, hairpins, garters, suspenders
(c) Glass bangles
(d) Laces, tapes
(e) Imitation ornaments
(f) Imitation pearls, articles

of imitation jewellery.

33. Cement of all sorts
34. Cement pipes, China pipes, earthen pipes
35. Chalk powder

36. China mosaic chips
37. Glass, glassware, chinaware

enamelware all kinds of crockery
used for construction of buildings.

38. Marble pieces
39. Mosaic marbles
40. Paints, distemper, colour

Washes used for painting
buildings, boiled linseed
oil, red oxide, turpentine,
varnish, zinc oxide, cement
and plastic colour washes.

41. Plywood, hard boards, masonite, soft
boards, any other kind of wood of
whatever composition prepared by
artificial process, articles made thereof.

42. Rooting felt
43. Sanitary fittings, metal valves,

brass cocks, their fittings.
44. Tiles, flooring tiles, mosaic tiles,

roofing tiles of all kinds,
terrezo tiles.

45. (a) Timber, ballies, cane
(b) Doors, frames, furniture, pegs,

staircases, windows, other articles
made of timber, ballies, cane.

46. Yellow earth of any other kind
except red earth.

Rs. 2 per metric tonne.
2 per cent. ad valorem.
7 paise per 50 kilograms.

(2 paiseper5Okilograms
for rubblet. 4 paise per
50 kilograms for stone
metal. 1.5 paise per 50
kilograms for stone
powder).

2 per cent. ad valorem.
2 per cent. ad valorem.

2 per cent. ad valorem.
2 per cent. ad valorem.
2 per cent. ad valorem.

4 per cent. ad valorem.

1 per cent. ad valorem.
2 per cent. ad valorem.

2 per cent. ad valorem.

5 per cent. ad valorem.
Ditto.

Ditto.

7 paise per 50 kilograms.

2 per cent. ad valorem.
Ditto.
Ditto.
Ditto.

3 per cent. ad valorem.
2 per cent. ad valorem.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.1

(The Schedule.)

Serial No.
1

Specified goods
2

Rate of tax
3

48. (a) Bakelite, bakelite goods 2 per cent. ad valorem.
(b) Celluloid, celluloid articles Ditto.
(c) Crockery of all sorts Ditto.
(d) Enbroidery articles Ditto.
(e) Forks, spoons, cutlery of all

kinds. Ditto.
(f) Glass, glassware, bottles, 2 per cent. ad valorem.

chinaware, earthen ware,
porcelaineware (excluding
articles used for construction
or decoration of buildings).

(g) Hardware articles Ditto.
(h) Locks, keys Ditto.
(i) Needles of all sorts • . Ditto.
(j) Plastic, plastic powder Ditto.
(k) plastic goods 4 per cent. ad valorem.
(I) Rings of woods, rings of metal ••• 2 per cent. ad valorem.
(m) Scissors, knives, penknives Ditto.
(n) Stoves, petromax, their parts Ditto.

and accessories.
(o) Toys of all kinds except toys Ditto.

made of plastic.
49. (a) Aromatic chemicals, attars 2 per cent. ad valorem.

scents, scented materials,
perfumery of all kinds.

(b) Incense sticks Ditto.
50. (a) Blades, razors, safety razors 2 per cent. ad valorem.

(b) Brushes, combs, looking glasses Ditto.
(c) Hair oil, perfumed oils, Ditto.

cocoanut oil.
(d) Pomade Ditto.
(e) Shaving cream, shaving stricks Ditto.
(f) Toothpaste, tooth powders Ditto.
(g) Toilet requisites of all kinds. • • • Ditto.

51. (a) Cigar cases, cigarette cases 3 per cent. ad valorem.
(b) Cigar holders, cigarette holders Ditto.
(c) Cigarette lighter Ditto.
(d) Wilco, smoking requisites Ditto.
(e) Smoking pipes Ditto.
(f) Tobacco cases, pouches Ditto.

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

CLASS VII
52. Cotton, ginned or unginned
53. Cotton waste hard waste, yarn waste
54. Hides, skins
55. Jute

56. Leather, including bags, boxes
chappals, harness, saddles, sandals,
shoes, slippers, straps, all other
articles made of leather.

57. Linoleum
58. Piece-goods of artificial materials,

hemp, linen, silk, synthetic
materials, wool, articles made of
purely or partly of any of the above
materials not otherwise specified.

59. Raw or unspun wool, cocoanut and
other fibres, hemp, rope, articles
made thereof.

60. Rubber, rubber goods, gattapurcha,
articles made thereof, wholly or
partly, rubber solution, raw rubber,
latex.

61. Rubber tyres, rubber tubes
62. Starches of all sorts, arrowroots,

farina starches, sago rice, sago
flour, sizing oils, sizing materials,
tallow, tamarind powder, tapioca,
tapioca flour, such substitutes.

63. Threads of all sorts
64. Yarn of all sorts

Rs. 2 per bale
25 paise per 50 kilograms.

1 per cent ad.valorem.
Re. 1 per bale of 180 kilo-

grams.
1 per cent. ad valorem.

1 per cent. ad valorem.

1 per cent. ad valorem.
(per cent. ad valorem for
raw rubber).

2 per cent. ad valorem.
50 paise per 50 kilograms.

1 per cent. ad valorem.
1 per cent. ad valorem.

CLASS IX
65. Instruments, aparatus and

appliances and components,
spare parts and accessories thereof—
(a) Cine 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.

2 per cent. ad valorem.

Ditto.
1 per cent. ad valorem.

2 per cent. ad valorem.

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

(e) Radios, radiograms, television Ditto.
sets or apparatus, loudspeakers, 2 per cent. ad Velorei.
gramophones, amplifiers, wireless
goods, their components and spares.

(f) Scientific appliances 1 per cent. ad valorem.
(g) Sewing machines, their spares ... 2 per cent. ad valorem. •
(h) Surgical instruments, hospital 1 per cent. ad valorem.

requirements, their spares and
accessories.

(i) surveying apparatus 2 per cent. ad valorem.
(j) typewriters,their spares Ditto.
(k) all other kinds of apparatus, Ditto.

appliances and spares.
66. Iron and steel

(a) booms, billets, slabs Rs. 6 per metric tonne.
(b) pig iron Ditto.
(c) structural—
(i) angles, equal or unequal Ditto.
(ii) bars, rods ... Ditto.

(iii) black or galvanised Ditto.
sheets, plain or
corrugated.

(iv) bolts, nuts, rivets, ... Ditto.
washers, such other
articles.

(v) baThs or toe Ditto.
(vi) channels Ditto

(vii) fishplates for light rails Ditto.
(viii) hoops, strips Ditto.
(ix) joists Ditto.
(x) light rails Ditto.
(xi) pipes Ditto.

(xii) plates, ordinary mild steel Ditto.
including boiler and high
tensil ship building or bullet proof.

(xiii) shee, stee ingots, booms, Ditto.
billets, bars.

(xiv) spring steel, vehicular or ••• Ditto.
flat bars.

(xv) wire, barbed, telegraph or Ditto.
other kinds of black or
galvanised.

(xvi) wire nails Ditto.
67. Iron and steel—any other articles Rs. 6 per metric tonne.

manufactured from iron or steel
other than cutlery, hardware,
machines or machine parts not
specifically provided for.

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

-68. Iron and steel—scrap Rs. 6 per metric tonne.
69. Machinery, their components and spares—

(a) agricultural machinery, their ... 2 per cent. ad valorem.
parts.

(b) (i) electrical domestic Ditto.
appliances.

(ii) electrical fittings, Ditto._
electrical materials.

(iii) electrical machinery of Ditto.
all kinds, alternators,
control switchgear
dynamos, generators,
motors, transformers,
turbo-generating sets.

(iv) electric goods including Ditto.
batteries, cells, copper
strips horn electric machinery for
generator, transmission and
distribution, motors, generators,
their components and their spares.

(c) engines, diesel engines, gas 2 per cent. ad valorem.
engines, petrol engines, steam
engines, machines worked by hydraulic
pressure, their parts.

(d) printing press machines, their spares. Ditto.

(e) tools of all kinds Ditto.
components and spares not
specifically provided for.

70. Non-ferrous metals, that is to say, Re. 1 per 50 kilograms.
aluminium, brass, copper, German
silver, lead, stainless steel, tin, zinc,
their alloys, wires, wares and sheets, ingots.

71. Vehicles—
(a) motor cars, motors cycles, 3 per cent. ad valorem.

chassis, lorries, tractor, trailer.
(b) bicycles, carriages, peram- 2 per cent. ad valorem.

bulators, all other kinds of
vehicles, their components
and spares.

The Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972.

V of 1972.1

(The Schedule.)

Serial No. Specified goods Rate of tax
1 2 3

72. ChinaWare, porecelainware, electric 2 per cent. ad valorem.
insulators not otherwise specified.

73. (a) Cinema films, all films raw. • • . Rs. 4 per 300 metres.
(b) Cinema film processed and Ditto.

reels.
74. Dyes, indigo, tans, all colouring 2 per cent. ad valorem.

matter, including printing pastes,
inks.

75. Lac, cork, articles mate thereof 1 per cent. ad valorem.
76. Mill stores, gin stores, including 2 per cent. ad valorem.

crucibles, cotton ropes.
77. Molasses 75 paise per metric tonne.
78. Paper—

(a) cardboards, strawboards, 50 paise per 50 kilograms.
grey boards, millboards.

(b) newsprint Ditto.
(c) all kinds of paper of whatever Ditto.

composition and thicknes.
79. Photographic chemical, films, 2 per cent. ad valorem.

mounts.
80. Sculptured articles of clay, metal, 2 per cent. ad valorem.

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.

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About this act

Jurisdiction: West Bengal
Enactment date: 1972-05-04
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India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.