Amendment status not verified — confirm the current text below against the official source.
Subject to such rules, not inconsistent with the provi- Exemption o sions of this Act, as the State Government may make in this fr ongoods -behalf, any specified goods which are brought into the Calcutta meant for Metropolitan Area for the immediate export thereof may, at export. the option of the dealer, be exempted from the tax leviable thereon under this Act, if such goods are conveyed direct from the place of entry into the Calcutta Metropolitan Area to the place of export under such supervision and on payment of such fees therefor as may be specified by the said rules. Pers shall the The tax levied under this Act shall be payable by who shall the dealer in relation to the specified goods. be liable to pay taxes. The Taxes on Entry of Goods into Calcutta Metropolitan - Area Area Act, 1970. Recovery of taxes. Appliea- Edon of proceeds of the taxes. [President's Act 11, (1) The tax levied under this Act shall be payable on demand and shall be collected byithe State Government in such manner and through such agency as that Government may, by notification, specify. (2) Such portion of the total proceeds of the taxes levied and collected under this Act as the State Government may determine shall be deducted to meet the cost of collection of the taxes.