State Act
5
Section 5. Bill of entry.
The West Bengal Taxes On Entry Of Goods In Local Areas Act, 1955
Act no. 26 of 19551955RepealedWest Bengal (State Act)
This Act was repealed on a date we do not have by the West Bengal Taxes on Entry of Goods in Local Areas Act, 1962 (20 of 1962), s.24(1); it may still apply to matters that began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.
5. (1) The dealer of any taxable goods, other than those to which the provisions of sub-section (3) of section 4 apply, shall, on or before the entry thereof in a local area, deliver to the prescribed authority a bill of entry relating thereto in such form and containing such particulars as may be prescribed. (2) On the due delivery of such bill of entry the tax leviable on the entry of such goods shall be assessed by the prescribed authority and in the prescribed manner.