State Act

The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955

This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began before then.

11. Every dealer to whom a transport pass is granted under sub-section (2) of section 6 in respect of any taxable goods entering a local area, shall— (a) furnish to the prescribed authority within the prescribed time such particulars as to the storage and disposal of such goods as may be prescribed; (b) keep true accounts relating to the stock, purchases and disposal of such goods: Provided that if the prescribed authority is satisfied that such accounts are not sufficiently clear and intelligible for carrying out the purposes of this Act he may require the dealer to keep accounts in such form as may be prescribed; (c) make available for inspection by the prescribed authority any stocks of, or accounts, registers, vouchers or other documents relating to, such goods as may be required by the prescribed authority.