Bare ActsThe West Bengal Special Economic Zone Act, 2003

Section 26

Amendment status not verified — confirm the current text below against the official source.

(1) The Development Commissioner may, upon delegation of powers by the West Bengal Pollution Control Board (hereinafter referred to as the "Board"), grant clearance and consent in the prescribed manner under the provisions of the Water (Prevention and Control of Pollution) Act, 1974, the Air (Prevention and Control of Pollution) Act, 1981, and the Environment (Protection) Act, 1986, to establish and operate units and activities M a Special Economic Zone, under such terms and conditions as may be decided by the Board from time to time. (2) The Board shall provide assistance to the Development Commissioner for the discharge ofthe above functions, including placement oftechnical personnel under the administrative control ofthe Development Commissioner. (3) The units carrying on or intending to carry on any of the projects mentioned in the Schedule shall obtain environmental clearance from the Ministry of Environment and Forest, Government of India. In case the Central Government delegates the power to issue such environmental clerance to the State Government or to the Development Commissioner, the Development Commissioner may grant such clearance. (4) Every unit shall submit a quarterly certificate of compliance to the Development Commissioner, in the prescribed format, confirming that such unit fulfils the requirements or restrictions relating to the environment and pollution control. (5) The empowered Officer deputed by the Board may, with the approval of the Development Commissioner, conduct inspections of the units in a Special Economic Zone to verify the compliance ofthe environmental standards as required under the Water (Prevention and Control of Pollution) Act, 1974, the Air (Prevention and Control of Pollution) Act, 1981 and the Environment (Protection) Act, 1986 and the rules or regulations framed thereunder. 6 of 1974. 14 of 1981. 29 of 1986. CHAPTER VIII Exemption from State taxes, duties, cesses and levies Exemptions from 27. (1) The Developer of, or units located in, a Special Economic Zone taxes, duties, levies shall, in the prescribed manner, be exempt from payment of any tax, duty, fee, and cesses. cess or any other levy payable under the provisions of any State law for— (i) any goods exported out of, or imported into, a Special Economic Zone; or inter-unit transactions of goods within a Special Economic Zone; or inter-Special Economic Zone transaction of goods; or (iv) any goods sent from a Special Economic Zone for value addition to the domestic tariff area and returned to such Special Economic Zone thereafter; or (v) services that provide for value addition to a product within a Special Economic Zone: PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, DECEMBER 31 2003 [61 The West Bengal Special Economic Zone Act, 2003. (Chapter IX.— Miscellaneous.— Sections 28-34.) Declaration of Special Eco- nomic Zone as Industrial Township. Provided that goods imported for sale into, or for consumption within, the domestic tariff area will be treated like any other import into such domestic tariff area, and will attract the normal duties, taxes, fees, cesses or any other levies. (2) All transactions and transfers of immovable property or documents relating thereto within a Special Economic Zone shall be exempt from payment of stamp duty and registration fee. CHAPTER IX Miscellaneous

Section 26 – The West Bengal Special Economic Zone Act, 2003 | DailyLaw.ai