Amendment status not verified — confirm the current text below against the official source.
(1) There shall be charged and levied a tax on the turnover of purchases of an owner of a rice mill in respect of ail purchases of paddy made by such owner from the date od f publication of the West Bengal (Tax . on paddy purchase by rie mills) Ordinance, 1970 at the rate off two tper den um turnover and such tax shall be payble o the State tie-veni-lent - by the owner of every -rice mill in the manner hereinafter provided. (2) In calculating the tax payable under this Act by the owner of a rice mill on his turnover of purchases during any period, the purchase price in respect of any quantity of paddy sold and despatched by him during such period subse- quently to his purchase thereof to any place inside West Bengal shall be deducted from such turnover. (.3) -.c.o.) tax shall be le.viable under this Act in re):Ipect of the purchase prices of any quantity of paddy in respect of which such tax has already been paid: Provided . that the burden of proving that such tax has already been paid shall be upon the person who claims the benefit of this sub-section. No 4. (1) No premises shall, after the publication of the West premisee Bengal (Tax on paddy purchased by rice mills) Ordinance, 1970; as a rice be used be Used as a rice mill unless such premises have been regi registered to mill unless by the owner of the rice mill: registered. Provided that, where any premises are, at the publicatior of the West Bengal (Tax on paddy purchased by rice mills: Ordinance, 1970, used as a rice mill, the owner of such rice mill shall be allowed two months from such publication to effec such registration. (2) An -application for registration under this section shal be made in such form and to such authority as may be prescribed and the prescribed authority shall, in the prescribed manner au+ form, maintain a record of every registration. (3) The registration of any rice mill may be cancelled by flu registering authority if the premises registered have ceased t be used as a rice mill. Levy of tax. The West Bengal Paddy Purchase Tax Act, 1970. 3 xV of 1970.] (Sections 5-7.)