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

GOVERNMENT OF WEST BENGAL LEGISLATIVE DEPARTMENT West Bengal Act XVI of 1977 THE TAXES ON ENTRY OF GOODS INTO CALCUTTA METROPOLITAN AREA (AMENDMENT) Act, 1977. [Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, of the 30th July, 1977.] [30th July, 1977.] An Act to amend the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972. West Ben. Act V of 1972. WHEREAS it is expedient to amend the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, for the purposes and in the manner hereinafter appearing; 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-eighth Year of the Republic of India, by the Legislature of West Bengal, as follows :- 1. This Act may be called the Taxes on Entry of Goods into Short title. Calcutta Metropolitan Area (Amendment) Act, 1977. 2. In the Schedule to the Taxes on Entry of Goods into Calcutta Amendment Act), in serial No. 4— Metropolitan Area Act, 1972 (hereinafter referred to as the said of the Schedule to West Ben. Act v of (i) in column 3, the brackets, figures and words "(1'12 per 1972. cent. ad valorem for dry fruits)" shall be, and shall be deemed always to have been, omitted; (ii) in item (m)— (a) in column 2, after the words "fresh fruits", the words "and nuts" shall be, and shall he deemed always to have been, added, 169 The Taxes on Entry of Goods into Calcutta Metropolitan Area (Amendment) Act, 1977. [West Ben.Act XVI of 1977. Repeal and savings. (Section 3. ) (b) in column 3, for the word "Ditto.", the figures and words "1'1, per cent. ad valorem. " shall be, and shall be deemed always to have been, substituted; (iii) in item (n), in column 3, for the word "Ditto.", the figure and words "6 per cent ad valorem." shall be, and shall be deemed always to have been, substituted; (iv) in item (u), for the existing entry in column 2, the following entry shall be, and shall be deemed always to have been, substituted, namely:— "nuts including ground nuts, almonds, Badam, pinta, anardana, badamgiri, cashew-nuts, walnuts and all other varieties of nuts not elsewhere specified in the Schedule but excluding betel-nuts". 3.(1) The Taxes on Entry of Goods into Calcutta Metropolitan Area (Amendment) Ordinance , 1977, is hereby repealed. West Ben. Ord. XI of 1977. (2) Anything done or any action taken under the said Act as amended by the Taxes on Entry of Goods into Calcutta Metropolitan Area (Amendment) Ordinance, 1977, shall be deemed to have been validly done or taken under the said Act as amended by this Act as if this Act were in force on the date on which such thing was done or such action was taken. 170

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