Amendment status not verified — confirm the current text below against the official source.
In the Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972, in section 21,— (a) in sub-section (1),— (i) for the words "Where the prescribed authority has found", the words "Where it is claimed by a dealer and the prescribed authority has found" shall be substituted; (ii) for the words "no tax is leviable" in the two places where they occur, the words, figure, letter and brackets "subject to the provisions of sub-section (1A), no tax is leviable" shall be substituted; Amendment of West Ben. Act V of