WEST BENGAL CESS (AMENDMENT) ACT, 1973

Act No. 32 of 1973

4th July, 1973

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 purpose and in the manner hereinafter appearing; It is hereby enacted in the Twenty-fourth Year of the Republic of India, by the Legislature of West Bengal, as follows:-

S.1 Short title and commencement

(1) This Act may he called the West Bengal Cess (Amendment) Act, 1973.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

S.2 Amendment of section 6 of Ben. Act IX of 1880

In section 6 of the Cess Act, 1880, for the proviso, the following proviso shall be substituted, namely:-

"Provided that-

• (1) the rates of such road cess and public works cess shall not exceed six paise and twenty-five paise respectively on each rupee of such annual value,
• (2) the rates of each of such road cess and public works cess shall not exceed-
  • (i) fifty paise on each tonne of coal of such annual despatches, and
  • (ii) six paise on each rupee of such annual net profits.

Explanation.-For the purposes of this proviso, one tonne of coke shall be counted as one and a quarter tonne of coal.".