Amendment status not verified — confirm the current text below against the official source.
Where a transporter, at his option, takes custody under sub-section (4) of section 70 of any goods seized under sub-section (1) of that section and thereafter contravenes the provisions of sub-section (4) of that section by delivering such seized goods wholly or partly to the consignee or owner of such seized goods without prior permission, in writing, of the authority referred to in sub- section (1) of section 70, the said authority shall, after giving the transporter a reasonable opportunity of being heard, impose upon him a penalty, in the manner prescribed, not exceeding twenty-five percentum of the market value of such seized goods in West Bengal."; (15) in section 77, in sub-section (1), after the words, figure and brackets "of sub-section (2),", the word, figure, letter and brackets "sub-section (2A)," shall be inserted; (16) in Schedule I,— (a) for the entry in column (2) against serial No. 4 in column (1), the, following entry shall be substituted:— "4. Bread, except pizza-bread, bun or bread containing any type of fruit or vegetable."; (b) for the entry in column (2) against serial No. 12 in column (1), the following entry shall be substituted:— "12. Feed for cattle or pig excluding feed additives like nutrients, medicines or supplements for cattle or Pig- (c) for the entry in column (2) against serial No. 13 in column (1), the following entry shall be substituted:— "13. Poultry feed excluding poultry feed additives like nutrients, medicines or supplements."; 75 The West Bengal Finance Act, 1999. [West Ben. Act (Section 11.) (d) for the entry in column (2) against serial No. 14 in column (1), the following entry shall be substituted:— "14. (i) Cereals and pulses including broken particles thereof, but excluding rice, wheat and broken particles of rice and wheat. (ii) Husk and bran of all cereals and pulses."; (e) in the entry in column (2) against serial No. 28A in column (1), for the word "Colostomy,", the words "Colostomy including face plate and wafer," shall be substituted; (f) for the entry in column (2) against serial No. 34 in column (1), the following entry shall be substituted:— "34. Fish, prawn, lobster, shrimp, and crab, when not cured or frozen."; (g) the entries in column (2) against serial No. 56 in column (1), shall be omitted; (h) after serial No. 93 in column (1) and the entries relating thereto in column (2), the following serial No. in column (1) and entry relating thereto in cloumn (2) shall be inserted:— "94. Cheques, loose or in book form."; (17) in Schedule III,— (a) the entry in column (2) against serial No. 4 in column (1) shall be omitted; (b) the entry in column (2) against serial No. 5 in column (1) shall be omitted; (c) the entry in column (2) against serial No. 7 in column (1) shall be omitted; (d) the entry in column (2) against .serial No. 8 in column (1) shall be omitted; (e) the entry in column (2) against serial No. 10 in column (1) shall be omitted; (f) the entry in column (2) against serial No. 11 in column (1) shall be omitted; (g) the entry in column (2) against serial No. 15 in column (1) shall be omitted; (h) the entry in column (2) against serial No. 16 in column (1) shall be omitted; 76 The West Bengal Finance Act, 1999. III of 1999.] (Section 11.) (i) the entry in column (2) against serial No. 17 in column (1) shall be omitted; (j) the entry in column (2) against serial No. 18 in column (1) shall be omitted; (k) the entry in column (2) against serial No. 20 in column (1) shall be omitted; (1) the entry in column (2) against serial No. 21 in column (1) shall be omitted; (m) the entry in column (2) against serial No. 22 in column (1) shall be omitted; (18) in Schedule IV, in Part A,— (a) in the entry in column (2) against serial No. 3 in column (1), for the words "but excluding aluminium foils.", the words "including aluminium scraps, but excluding aluminium foils." shall be substituted; (b) in the entry in column (2) against serial No. 14 in column (1), after the word "Chassis", the words "or bodies" shall be inserted; (c) in the entry in column (2) against serial No. 19 in column (1), for the words "manufactured from porcelain, glazed earthenware, glass.", the words ", except those specified elsewhere in this Schedule or in any other Schedule." shall be substituted; (d) for the entries in column (2) against serial No. 20 in column (1), the following entries shall be substituted:— `Cured and frozen meat, fish, prawn, lobster, shrimp, and crab, when sold in sealed container including sealed polythene jar, pouch or packet. Explanation.—For the purpose of this entry, the expression "meat" shall include flesh of birds like chicken, fowl, or duck.'; (e) after serial No. 21 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and entries relating thereto in column (2) shall be inserted and shall be deemed to have been inserted on the 1st day of May, 1995:— "21A. Disposable hypodermic syringe, disposable hypodermic needle, disposable perfusion set, scalp vein needle set, cadgut and suture."; 77 The West Bengal Finance Act, 1999. [West Ben. Act (Section 11.) (f) for serial No. 24 in column (1) and the entries relating thereto in column (2), the following serial No. in column (1) and entries relating thereto in column (2) shall be substituted:— . "24. Drugs and medicines except those specified elsewhere in this Schedule or in any other Schedule— (i) cream, paste or ointment containing medicinal substance, sold under various trade names or descriptions, such as Boroline, Boroplus, Boro- calendula, Borosoft, Himani Gold Cream, Vicco Turmeric Cream, Soft Skinobit, or under any other name or description whatsoever of like nature; (ii) body powder containing medicinal substance, sold under various trade names or descriptions, such as Nycil, Shower to Shower, or under any other name or description whatsoever of like nature; (iii) surgical dressings; (iv) drugs and medicines other than those specified in item (i), item (ii) or item including cream, paste, powder or ointment, sold under various trade names such as Burnol, Neosporin, Nebasulf, Silverex, Wokadine, Dettol, or under any other name or description whatsoever of like nature."; (g) after serial No. 63 in column (1) and the entry relating thereto in column (2), the following serial No. in column (1) and entry relating thereto in column (2) shall be inserted and shall be deemed to have been inserted on the 1st day of May, 1995:— "63A. Refrigerant in any form."; (h) for the entries in column (2) against serial No. 69 in column (1), the following entries shall be substituted:— "Spices of all varieties,— (a) in whole form; (b) in broken, ground, powdered, or any other form (other than whole form) or of any description whatsoever; 78 The West Bengal Finance Act, 1999. HI of 1999.] (Section 11.) (c) combination of broken, ground, powdered, or any other form or description, of two or more varieties of spices, with or without any other substance. Explanation.—For the purposes of this entry, the whole form of a spice, or the broken, ground, powdered or any other form of such spice, or any combination of such spice and any other spice, in any form, shall each be treated as a different commodity."; (i) after serial No. 70 in column (1) and the entries relating thereto in column (2), the following serial No. in column (1) and entry relating thereto in column (2) shall be inserted and shall be deemed to have been inserted on the 1st day of May, 1995:— "70A. Sugar, other than sugar manufactured or made in India as specified against serial No. 79 of Schedule I."; (j) for the entry in column (2) against serial No. 71 in column (1), the following entries shall be substituted:— "Electronic music system including components and parts of such system, such as, amplifier, graphic equaliser, synthesiser, tuner, tape deck, record player, record changer, compact disc player or speaker, except those specified elsewhere in this Schedule."; (k) the entries in column (2) against serial No. 89 in column (1) shall be omitted; (1) in the entries in column (2) against serial No. 90 in column (1), for item (iv) and item (v), the following items shall be substituted:— "(iv) cheese locally known as cheese or paneer, (v) cream locally known as nanee, and (vi) margarine."; (m) for the entry in column (2) against serial No. 93 in column (1), the following entry shall be substituted:— "Caustic soda, slack wax and paraffin."; 79 The West Bengal Finance Act, 1999. [West Ben. Act (Section 11.) (n) in the entry in column (2) against serial No. 101 in column (1), after the word "jelly", the word ", sauce" shall be inserted; (o) in the entry in column (2) against serial No. 122 in column (1), the words, letters and brackets ", polyvinyl chloride (P.V.C.)" shall be omitted; (p) for the entry in column (2) against serial No. 123 in column (1), the following entry shall be substituted:— "Pipe and pipe fittings including casing made of plastic or other synthetic substance."; (q) in the entry in column (2) against serial No. 128 in column (1), for the words, letters and brackets "made of polyvinyl chloride (P.V.C.), plastic or other synthetic substance.", the words "made of plastic, fibre glass or other synthetic substance." shall be substituted; (r) for the entries in column (2) against serial No. 129 in column (1), the following entries shall be substituted:— "Asbestos sheet, asbestos pipe and asbestos roofing material."; (s) after serial No. 129 in column (1) and the entries relating thereto in column (2), the following serial No. in column (1) and entries relating thereto in column (2) shall be inserted and shall be deemed to have been inserted on the 1st day of April, 1998:— "129A. Advance licence, and Duty Entitlement Pass Book (D.E.P.B.)."; (t) after serial No. 132 in column (1) and the entry relating thereto in column (2), the following serial Nos. in column (1) and entries relating thereto in column (2) shall be inserted:— "133. Pure silk cloth.