WEST BENGAL CESS (AMENDMENT) ACT, 1984

Act No. 32 of 1984

12th November, 1984

An Act to amend the Cess Act, 1880. Whereas it is expedient to amend the Cess Act, 1880 (Ben. Act IX of 1880), for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirty-fifth Year of the Republic of India, by the Legislature of West Bengal, as follows:--

Read full Act

S.1 Short title

This Act may be called the West Bengal Cess (Amendment) Act, 1984.

S.2 Amendment of section 4 of Ben. Act IX of 1880

In section 4 of the Cess Act, 1880 (hereinafter referred to as the principal Act), for the definition of "despatch", the following definition shall be substituted:--

"despatch", in relation to a coal mine, means the quantity of coke and coal despatched from the coal mine and that, in relation to other mines and quarries including sand quarries, means the quantity of minerals/sand despatched from such mine or quarry;'.

S.3 Amendment of section 6

In section 6 of the principal Act,--

for clause (b), the following clause shall be substituted:-- "(b) in respect of all mines and quarries, on the annual despatches therefrom, and",
in clause (c), the words "mines other than coal mines, quarries," shall be omitted,
for sub-clause (i) of clause (2) of the proviso, the following sub-clause shall be substituted:-- "(i) fifty paise on each tonne of coal, minerals or sand of such annual despatches, and".

S.4 Amendment of section 72

In section 72 of the principal Act,--

for the words "in the case of coal mines", the words "in the case of all mines and quarries" shall be substituted;
for the words ", in the case of a coal mine, of the annual despatches from such coal mine,", the words ", in the case of all mines and quarries, of the annual despatches from such mines and quarries," shall be substituted.

S.5 Amendment of section 76

In clause (a) of section 76 of the principal Act, for the words "in the case of a coal mine", the words "in the case of all mines and quarries" shall be substituted.

S.6 Amendment of Schedule E

In Schedule E to the principal Act,--

(1) for "Form No. I", the following form shall be substituted:--

FORM No. I

Form of notice under section 72 in respect of all mines and quarries

District of

Notice under section 72 of the Cess Act, 1880.

The Owner, Chief Agent, Manager or Occupier of the .......................................................... situated (give the designation of the mine or the quarry) in the district of ............................. is required to lodge in the office of the Collector of the district of .............................. a return in the form hereunto annexed showing the despatches of coal/mineral/sand from ...................... calculated respectively on the average of the despatches of the last three years for which accounts have been made up. Such return must be signed by him or his authorised agent, and be so lodged within the space of two months from the service of this notice under penalty of a daily