The West Bengal Transport Infrastructure Development Fund Act, 2002

1. (1) This Act may be called the West Bengal Transport Infrastructure Development Fund Act, 2002. (2) It extends to the whole of West Bengal. (3) It shall be deemed to have come into force on the 21st day of August, 2002.

2. 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.

3. (1) The State Government shall, by notification, appoint an authority (hereinafter referred to as the prescribed authority), and shall appoint such other persons, being the officers of the State Government, to assist the prescribed authority as the State Government may think fit, for carrying out the purposes of this Act. (2) The prescribed authority and the persons appointed under sub-section (1) to assist him shall have jurisdiction over the whole of West Bengal. (3) The persons appointed to assist the prescribed authority shall exercise such powers as may be delegated to them by the prescribed authority. (4) The prescribed authority and the persons appointed to assist him under sub-section (1) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code, 1860. (5) No suit, prosecution or other legal proceedings shall lie against the prescribed authority or the persons appointed under sub-section (1) to assist him for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

4. (1) There shall be levied and collected, for the purposes of this Act, a cess on every sale in West Bengal by any person of goods, specified in column (2) of the First Schedule, which have not been purchased by such person in West Bengal, at the rate specified in the corresponding entry in column (3) of the said Schedule. (2) The cess leviable under sub-section (1) shall be payable by the person who sells such goods in West Bengal. (3) The person referred to in sub-section (2) shall furnish a return to such authority in such form, in such manner and at such interval, as may be prescribed and such person shall, in the prescribed manner, pay the full amount of cess before furnishing such return. (4) The cess leviable under sub-section (1) shall be in addition to any tax or duty, by whatever name called, leviable on sale of the goods under any other law for the time being in force in West Bengal.

5. (1) There shall be established for the purposes of this Act, a Fund to be called the West Bengal Transport Infrastructure Development Fund. (2) The Fund shall be under the control of the State Government and there shall be credited thereto— (a) any sum of money credited under section 6; (b) any sum of money credited under section 7; (c) any sum realised by the State Government in carrying out its functions under this Act or in the administration of this Act; (d) any fund provided by the Central Government for the creation, development, maintenance or improvement of transport infrastructure. (3) The balance to the credit of the Fund shall not lapse at the end of the financial year.

6. The proceeds of the cess levied under section 4 shall first be credited to the Consolidated Fund of West Bengal, and the State Government may, if the State Legislature by appropriation made by law in this behalf so provides, credit such proceeds to the Fund from time to time, after deducting the expenses of collection, for being utilised exclusively for the purposes of this Act.

7. The State Government may, after due appropriation made by the State Legislature by law in this behalf, credit in the Fund, by way of grants or loans, such sums of money as the State Government may consider necessary.

8. The Fund shall be utilised for— (a) the creation, development, maintenance or improvement of transport infrastructure, including roads, bridges and flyovers; (b) the improvement of traffic operations and road safety; (c) the purposes of such other projects as may be prescribed.

9. The State Government shall maintain proper accounts and other relevant records in such form, and in such manner, as may be prescribed.

10. The State Government shall administer the Fund and take such decisions regarding investment in projects of transport infrastructure, traffic operation and road safety as it considers necessary.

11. (1) The State Government may, by notification, make rules, with prospective or retrospective effect, for carrying out the purposes of this Act. (2) In particular and without prejudice to the generality of the foregoing powers, such rules may provide for all or any of the matters which under any provision of this Act are required to be prescribed, or to be provided for, by rules.

12. The West Bengal Sales Tax Act, 1994 shall be amended in the manner specified in the Second Schedule to this Act.

13. (1) The West Bengal Transport Infrastructure Development Fund Ordinance, 2002, is hereby repealed. (2) Notwithstanding such repeal, anything done or any action taken under the said Ordinance shall be deemed to have been validly done or taken under the corresponding provisions of this Act.