West Ben. Act V of 1972.
32246475ee9f29f7b6d81ad9e921ac2870a4c98a · 1972 · West Bengal
Parent: The Taxes On Entry Of Goods Into Calcutta Metropolitan Area Act, 1972 (51856db9f848f235e0e2e2f20a1d04317383535c)
Text
Rule TOC
1 · This Act may be called the Taxes on Entry of Goods into Short title. Calcutta Metropolitan Area (Amendment) Act, 1974.
2 · In the Schedule to the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as the said Act), in serial No. 4, in item (u), for the words "nuts, excluding betel nuts", the words "nuts, including ground nuts, cashew-nuts and walnuts but excluding betel nuts" shall be, and shall be deemed always to have been, substituted.
3 · Notwithstanding anything to the contrary contained in any judgment, decree or order of any Court, if any tax leviable and sum liable to be collected under the provisions of the said Act as amended by this Act, have, prior to the publication of this Act, been levied and collected under the said Act, such tax or sum shall be deemed to have been validly levied and collected as if such levy and collection were made under the provisions of the said Act as amended by this Act.
4 · (1) The Taxes on Entry of Goods into Calcutta Metropolitan Area (Amendment) Ordinance, 1973, is hereby repealed.