Amendment status not verified — confirm the current text below against the official source.
(1) Save as otherwise provided in this Chapter, there Levy and shall be levied and collected, for the purposes of this Act, a collection tax on the entry of every specified goods into the Calcutta of taxes. Metropolitan Area (for consumption, use or sale therein) from any place outside that Area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify. (2) Subject to such rules, as may 'be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that Area—. (a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or (b) in such circumstances and subject to such conditions 111.1(1 restrictions as may be prescribed.