Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,— (a) "cess" means the cess levied and collected under section 4; (b) "Fund" means the West Bengal Transport Infrastructure Development Fund established under sub-section (1) of section 5; (c) "goods" means the goods specified in column (2) of the First Schedule; (d) "notification" means a notification published in the Official Gazette; (e) "prescribed" means prescribed by rules made under this Act; (f) "Schedule" means a Schedule to this Act; (g) "State Government" means the Government of West Bengal. Cess authorities. -CHAPTER II Authorities for the purposes of levy and collection of cess