BENGAL RAW JUTE TAXATION (AMENDMENT) ACT, 1962

Act No. 21 of 1962

11th January, 1963

An Act to amend the Bengal Raw Jute Taxation Act, 1941. Whereas it is expedient to amend the Bengal Raw Jute Taxation Act, 1941 (West Ben. Act XI of 1941) for the purposes and in the manner hereinafter appearing; It is hereby enacted in the Thirteenth Year of the Republic of India, by the Legislature of West Bengal, as follows:--

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S.1 Short title and commencement

(1) This Act may be called the Bengal Raw Jute Taxation (Amendment) Act, 1962.

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

S.2 Amendment of section 2 of Ben. Act XI of 1941

In section 2 of the Bengal Raw Jute Taxation Act, 1941 (hereinafter referred to as the said Act),--

• (1) clause (3) shall be omitted;
• (2) after clause (7), the following clause shall be inserted, namely:--
  '(7a) "quintal" means a weight equivalent to one hundred times the Standard unit of weight referred to in sub-section (4) of section 4 of the Standards of Weights and Measures Act, 1956 (89 of 1956);'.
  

S.3 Amendment of section 3

In sub-section (1) of section 3 of the said Act, for the words "of four annas on every maund", the words "at the rate of sixty-seven naye paise per quintal" shall be substituted.

S.4 Amendment of section 21

For clause (a) of sub-section (1) of section 21 of the said Act, the following clause shall be substituted, namely:--

"(a) in Calcutta as described in Schedule I to the Calcutta Municipal Act, 1951 (West Ben. Act XXXIII of 1951), as deemed to have been amended under section 594 of that Act and the districts of Hooghly,-Howrah and 24-Parganas (excluding the area included within Calcutta as described above), to such authority as may be prescribed, and".

S.5 Substitution of new section for section 23

For section 23 of the said Act, the following section shall be substituted, namely:--

23. "Exemption from taxation.

Notwithstanding anything contained in this Act,--

• (a) a tax on the purchase of raw jute shall not be imposed under this Act--
  • (i) where such purchase takes place outside the State of West Bengal, or
  • (ii) where such purchase takes place in the course of import of the goods into, or export of the goods out of, the territory of India;
• (b) a tax on the purchase of raw jute shall not be imposed where such purchase takes place 111 the course of inter-State trade or commerce except in so far, as Parliament may by law otherwise provide.

Explanation.--Sections 3, 4 and 5 of the Central Sales Tax Act, 1956 (74 of 1956), shall apply for determining whether or not a particular purchase takes place in the manner indicated in clause (a) or clause (b).".