The City Sessions Court Act, 1953

Act 20 of 1953

• Published on 1 September 1953
• Commenced on 1 September 1953
• [This is the version of this document from 1 September 1953.]
• [Note: The original publication document is not available and this content could not be verified.]

The City Sessions Court Act, 1953West Bengal Act 20 of 1953[1st September, 1953.]An Act to establish a Court of Session for the Presidency-town of Calcutta.Whereas it is expedient to establish a Court of Session for the Presidency-town of Calcutta;It is hereby enacted as follows:-

1. Short title and commencement. -

(1)This Act may be called the City Sessions Court Act, 1953.

(2)It shall come into force on the same date on which the City Civil Court Act, 1953, comes into force.

2. Definitions. -

In this Act, unless there is anything repugnant in the subject or context,-

(1)"Chief Judge" means the Chief Judge of the City Sessions Court, appointed under sub-section (1) of section 4;

(2)"City Civil Court" means the Court established under section 3 of the City Civil Court Act, 1953;

(3)"City Sessions Court" means the Court established under section 3;

(4)"High Court" means the High Court at Calcutta;[* * * * * * * * *] [Clauses (5) and (6) omitted by West Bengal Act 33 of 1969.][* * * * * * * * *] [Clauses (5) and (6) omitted by West Bengal Act 33 of 1969.]

(7)"the Code" means the Code of Criminal Procedure, 1898.

3. Establishment of City Sessions Court. -

(1)The State Government may, by notification in the Official Gazette, establish for the Presidency-town of Calcutta a Court of Session to be called the City Sessions Court.

(2)The City Sessions Court shall be deemed to be a Court subordinate to and subject to the superintendence of the High Court within the meaning of the Letters Patent for the High Court and of the Code.

4. Appointment of Judges. -

(1)There shall be appointed, a Chief Judge of the City Sessions Court and as many other Judges of that Court as the State Government thinks fit.

(2)The Chief Judge of the City Civil Court and the other Judges of that Court may be appointed in addition to their duties in that Court as the Chief Judge and the other Judges of the City Sessions Court.

5. City Sessions Court to be a Court of Session and the Code to apply to such Court. -

For the purposes of the Code, the Presidency-town of Calcutta shall be deemed to be a sessions division and a district, the City Sessions Court shall be deemed to be a Court of Session established for such sessions division, and the Chief Judge and the other Judges of the City Sessions Court shall be deemed respectively to be the Sessions Judge and the Additional Sessions Judges appointed for such Court of Session; and save as otherwise provided in this Act all the provisions of the Code shall apply accordingly.

6. City Sessions Court not to have jurisdiction in certain matters. -

[* * * * * *] [Sub-section (1) omitted by West Bengal Act 31 of 1975.][* * * * * * * *] [Sub-section (2) omitted by West Bengal Act 33 of 1969.]

(3)[* * * * * * *] [Words and figures omitted by West Bengal Act 33 of 1969.] all matters in respect of which the City Sessions Court has no jurisdiction, shall be tried, dealt with or disposed of as if this Act had not been passed.

7. Committal. -

Omitted by West Bengal Act 33 of 1969.

8. High Court not to try certain cases. -

Omitted by West Bengal Act 33 of 1969.

9. Trials before the City Sessions Court to be by jury. -

Omitted by West Bengal Act 31 of 1975.

10. Appointment of Registrar and of clerks and other ministerial officers and their duties. -

(1)The State Government shall appoint a person to be the Registrar of the City Sessions Court.

(2)The State Government shall fix the number of clerks and other ministerial officers for the City Sessions Court. The appointment of such clerks and other ministerial officers shall be made by the State Government or, if in any class or classes of cases the State Government so directs, by the Chief Judge.

(3)The Registrar and any clerk or other ministerial officer may be common to the City Civil Court and the City Sessions Court.

(4)The Chief Judge shall have administrative control over the Registrar of the City Sessions Court, and the clerks and ministerial officers referred to in sub-section (2), and may frame regulations prescribing the duties of such Registrar, clerks and ministerial officers.

11. Holidays and vacations. -

(1)The Chief Judge shall, before the commencement of each year, draw up a list of holidays and vacations to be observed in the City Sessions Court, and shall submit the same for the approval of the High Court.

(2)Such list, when it has received such approval, shall be published in the Official Gazette and the said holidays and vacations shall be observed accordingly.

12. Attorneys entitled to act and plead in the City Sessions Court. -

(1)All persons entered as attorneys-at-law on the roll of the High Court shall be entitled to act and plead in the City Sessions Court.

(2)The provisions of sub-section (1) shall be in addition to and not in derogation of any law entitling a person to act and plead, or to plead, as the case may be, in the City Sessions Court.

13. Seal. -

The City Sessions Court shall use a seal of such form and dimension as may, for the time being, be prescribed by the State Government.

14. Rules. -

(1)The High Court may, from time to time, with the approval of the Governor, make rules for the purpose of giving effect to the provisions of this Act.

(2)In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely,-

(a)the practice and procedure of the City Sessions Court, so far as such rules are not inconsistent with the provisions of this Act as read with the Code;

(b)registers, books, accounts and other records to be maintained by the City Sessions Court;

(c)returns, statements and other information to be submitted by the City Sessions Court from time to time to the High Court, and also to the State Government if required by the State Government.

15. Saving of cases and proceedings pending in High Court. -

Nothing in this Act shall affect any case or proceeding pending in the High Court on the date on which this Act comes into force, and every such case or proceeding shall be continued as if this Act had not been passed.

16. Act to override other law including Letters Patent. -

The provisions of this Act shall have effect notwithstanding anything to the contrary in any other law, including in particular the Letters Patent of the High Court:Provided that nothing in this Act shall be deemed to affect any provisions of the West Bengal Criminal Law Amendment (Special Courts) Act, 1949 or the Tribunals of Criminal Jurisdiction Act, 1952:Provided further that nothing in this Act shall be deemed to confer any jurisdiction on the City Sessions Court to try any offence under the Indian Companies Act, 1913 or deemed to affect the jurisdiction of the High Court under the Banking Companies Act, 1949.

17. Amendments to the Code. -

Omitted by West Bengal Act 38 of 1980.The First Schedule. - (Scheduled offences.) - Omitted by West Bengal Act 33 of 1969.The Second Schedule. - (Amendments to the Code of Criminal Procedure, 1898.) - Omitted by West Bengal Act 38 of 1980.

 

The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

Act 6 of 1982

• Published on 28 September 1982
• Commenced on 28 September 1982
• [This is the version of this document from 28 September 1982.]
• [Note: The original publication document is not available and this content could not be verified.]

The West Bengal Entertainment-Cum-Amusement Tax Act, 1982West Bengal Act 6 of 1982[28th September, 1982.]Assent of the Governor was first published in the Calcutta Gazette, Extraordinary, dated the 28th September, 1982.An Act to provide for the levy and collection of [luxury-cum-entertainment and amusement tax] [Words substituted by W.B. Act 15 of 1983.] [* * * * ] [Words omitted by W.B. Act 16 of 1994.] in West Bengal.Whereas it is expedient to provide for the levy and collection of [luxury-cum-entertainment and amusement tax] [Words substituted by W.B. Act 15 of 1983.] [* * * * *] [Words omitted by W.B. Act 16 of 1994.]in West Bengal for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto;It is hereby enacted as follows :-

1. Short title, extent and commencement. -

(1)This Act may be called the West Bengal Entertainment-cum-Amusement Tax Act, 1982.

(2)It extends to the whole of West Bengal.

(3)It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2. Definitions. -

In this Act, unless there is anything repugnant in the subject or context,-

(a)"holder of a television set" means a person in whose name a licence is issued in respect of any television set under the Indian Wireless Telegraphy Act, 1933 and includes a person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is black and white set or colour set, and irrespective of the fact whether the person holds such licence or not;

(aa)[ "holder of a video cassette player set" means a person who owns a video cassette player set and includes a person, who is, for the time being, found in possession of such set, but does not include a person who owns or possesses such set as a part of video cassette recorder set owned or possessed by him;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.]

(aaa)["holder of a video cassette recorder set" means a person who owns a video cassette recorder set and includes a person, who is, for the time being, found in possession of such set;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.]

(b)"month" means a month reckoned according to the British calendar;

(c)"prescribed" means prescribed by rules made under this Act;

(cc)[ "registered" means registered under section 5A;] [Clause (cc) inserted by W.B. Act 3 of 1998.]

(d)"tax" means the [luxury-cum-entertainment and amusement tax] [Words substituted by W.B. Act 15 of 1983.] levied under this Act;

(dd)[ "week" means a week commencing on Friday and ending on Thursday;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.]

(e)"year" means the year commencing on the first day of January and ending on the thirty-first day of [December;] [Word substituted by W.B. Act 8 of 1998.]

(f)[ "enrolled" means enrolled under sub-clause (d) of sub-section (4c) of section 4A or clause (b) of sub-section (3) of section 4BB;] [Clause (f) first inserted by W.B. Act 8 of 1998, then substituted by W.B. Act 3 of 2000.]

(g)[ "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification;] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.]

(h)[ "notification" means a notification published in the Official Gazette;] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.]

(i)[ "value of supply" means the valuable consideration received or receivable by any person at the time of supply of any luxury-cum-entertainment product at the first instance.] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.]

3. Taxing authorities. -

(1)The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act.

(2)The State Government may appoint persons to assist the prescribed authority and may specify the area or areas over which they shall exercise jurisdiction.

(3)Any powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed.

(4)The prescribed authority and the persons appointed under subsection (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

4. Levy and collection of tax. -

[(1)Subject to the other provisions elsewhere contained in this Act, there shall be levied and collected on and from every holder of a] [Section 4 renumbered as sub-section (1) of that section by W.B. Act 1 of 1986.] [television set or sets or every holder of a video cassette recorder set or sets or every holder of a video cassette player set or sets, as the case may be, a luxury-cum-entertainment and amusement tax at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees fifty for each year for every black and white television set,(b)rupees one hundred for each year for every colour television set, and(c)rupees [(two hundred and fifty) for each year for every video cassette recorder set or for every video cassette player set, [Words substituted by W.B. Act 5 of 1985.]held or possessed by him;]Provided that if the holder of a [television set or sets or a video cassette recorder set or sets or a video cassette player set or sets, as the case may be,] [Words substituted by W.B. Act 15 of 1983.] becomes liable to pay the tax after the 30th day of June during a year, he shall be liable to pay during that year one-half of the amount of tax as specified above:[Provided further that the rate of tax for the year 1983 for every colour television set shall, subject to the first proviso, be rupees fifty and for the said year for every video cassette recorder set or every video cassette player set shall be rupees five hundred :] [Provisos added by W.B. Act 15 of 1983.][Provided also that where a holder of a video cassette recorder set or a video cassette player set, as the case may be, proves to the satisfaction of the prescribed authority that tax under this section has been levied and collected for a video cassette recorder set or a video cassette player set, as the case may be, for a year, no tax under this section shall be levied upon such holder for that year :] [Provisos added by W.B. Act 15 of 1983.][Provided also that where a holder of a video cassette recorder set proves to the satisfaction of the prescribed authority that he owns or possesses a video cassette player set as a part of such recorder set, no tax for such player set shall be payable by him] [Provisos added by W.B. Act 15 of 1983.].

(2)[ No tax shall be levied and collected on and from a holder of a television set or sets under clause (a) or clause (b) of sub-section (1) for any year or part thereof subsequent to the year 1985.] [Sub-section (2) added by W.B. Act 1 of 1986.]

(3)[ No tax shall be levied and collected on and from a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets under clause (c) of sub-section (1) for any yera or part thereof subsequent to the year 2000.] [Sub-sections (3) and (4) inserted by W.B. Act 3 of 2000.]

(4)[ Notwithstanding anything contained elsewhere in this Act, where a person becomes a holder of a video cassette recorder set or sets or a video cassette player set or sets on any date after the 31st day of March, 2000, he shall not be liable to pay tax under section 4 in respect of the year 2000.] [Sub-sections (3) and (4) inserted by W.B. Act 3 of 2000.]

4A. [ Levy and collection of tax for exhibition] [Section 4A first inserted by W.B. Act 15 of 1983, then renumbered as sub-section (1) of that section by W.B. Act 5 of 1985.]. - [(1) Subject to the provisions of sub-section (2) and other provisions elsewhere contained in this Act. there shall be levied on, and collected from, a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets a tax, in addition to the tax referred to in section 4, where such holder makes any public performance or exhibition of film through a video cassette recorder set or a video cassette player set against payments made or to be made by persons admitted to witness such performance or exhibition at the rates specified below:-] [Sub-section (1) first substituted by W.B. Act 5 of 1985. Then that sub-section faced some changes by W.B. Acts 1 of 1986, 6 of 1987, 8 of 1990 and 1 of 1992. Finally, the present sub-section (1) substituted by W.B. Act 16 of 1994.]

(a)if the place of any performance or exhibition is within the area of Calcutta as described in Schedule 1 to the Calcutta Municipal Corporation Act, 1980,-

(i) in the case where the number of seats does notexceed 100		Rs. 900 per week,
(ii) in the case where the number of seats exceeds100 but does not exceed 200		Rs. 1,200 per week,
(iii) in the case where the number of seats exceeds200		Rs. 1,500 per week;

(b)if the place of any performance or exhibition is within the area of a municipal corporation, other than Calcutta referred to in clause (a), or a municipality or a notified area,-

(i) in the case where the number of seats does not exceed 100		Rs. 600 per week,
(ii) in the case where the number of seats exceeds 100 butdoes not exceed 200		Rs. 900 per week,
(iii) in the case where the number of seats exceeds 200		Rs. 1,250 per week,
(c) if the place of any performance or exhibition is within anarea other than the area referred to in clause (a) or clause (b)	| Rs. 600 per week;

(2)[ Where the performance or exhibition of films referred to in subsection (1) is made in an omnibus registered under the Motor Vehicles Act, 1939, the tax for each year shall be at such rate, not exceeding rupees three thousand per year per set, and shall be payable within such time, as may be specified in a notification issued by the State Government in this behalf, irrespective of whether payments are separately made or not by persons witnessing such performance or exhibition.] [Sub-section (2) inserted by W.B. Act 5 of 1985.]

(3)[Subject to the provision contained elsewhere in this Act, there shall be levied and collected on and from a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets a luxury-cum-entertainment and amusement tax, in addition to such tax referred to in section 4, where-] [Sub-section (3) first inserted by W.B. Act 1 of 1986, then substituted by W.B. Act 5 of 1987.]

(a)the holder, who is not liable to pay tax under sub-section (1), makes any performance or exhibition of films through such set or sets in a hotel having lodging facilities at such rate not exceeding rupees [twelve thousand] [Words substituted by W.B. Act 1 of 1992.] per year per set used for such performance or exhibition as may be specified in a notification issued by the State Government in this behalf;

(b)the holder of such set or sets other than the holder mentioned in clause (a), who is not liable to pay tax under sub-section (1), makes performance or exhibition of films through such set or sets in a hotel, shop, restaurant or business place at such rate not exceeding rupees [ one thousand and two hundred ] [Words first substituted by W.B. Act 8 of 1990, then again substituted by W.B. Act 1 of 1992.] per week per set used for such performance or exhibition as may be specified in a notification issued by the State Government in this behalf,

and such tax shall be payable by such holder within such time as may be specified [ in such notification and different rates may be specified for such performance or exhibition in a hotel, shop, restaurant or business place according to its location in different areas.] [Words substituted by W.B. Act 8 of 1990.][******] [Sub-section (4) first inserted by W.B. Act 6 of 1991, then omitted by W.B. Act 4 of 1998.]

(4a)[ Where any owner, or any person for the time being in possession, of any electrical, electronic or mechanical device, is a cable operator and receives through such device the signal of any performance, film or any other programme telecast, and thereafter such owner or person, against payment received or receivable,-

(i)exhibits such performance, film or programme through cable television network directly to customers, or

(ii)transmits such signal to a sub-cable operator, who in turn provides cable service for exhibition of such performance, film or programme to the customers,

such owner or person shall be liable to pay tax from the month in which he exhibits such performance, film or programme or transmits such signal to a sub-cable operator on the basis of his monthly gross receipt at such rate, not exceeding twenty-five per centum of the monthly gross receipt, as may be specified by the State Government by notification published in the Official Gazette.] [Sub-section (4a) first inserted by W.B. Act 16 of 1994, then substituted by W.B. Act 3 of 1998 after some changes by W.B. Act 29 of 1994.][* * * * * * * * *] [Proviso omitted by W.B. Act 4 of 1998.]Explanation. - For the purposes of this sub-section,-

(a)"cable operator" means any person who provides cable service directly to customers or transmits signal to a sub-cable operator through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network;

(b)"sub-cable operator" means a person, other than any owner or person who is a cable operator referred to in this sub-section, who, on the basis of an agreement, contract or any other arrangement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers;

(c)"cable service" means transmission or re-transmission of programmes including broadcast television channel signals or satellite television channel signals or both through cables or by any other means;

(d)"cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designed to provide cable service for reception by multiple customers;

(e)"gross receipt", in relation to any month or to any month or part thereof, shall mean the aggregate of amounts received or receivable by an owner, or a person for the time being in possession, of any electrical, electronic or mechanical device who exhibits any performance, film or any other programme through cable television network directly to customers or who transmits the signal for exhibition of any performance, film or any other programme telecast to a sub-cable operator.

(4b)[ The prescribed authority shall, after making such enquiry as he may think necessary and after giving the owner or the person, referred to in sub-section (4a) of section 4A, a reasonable opportunity of being heard, fix the date on and from which such owner or person shall become liable to pay tax under the said sub-section.] [Sub-section (4b) inserted by W.B. Act 3 of 1998.]

(4c)[ Notwithstanding anything contained elsewhere in this Act,-] [Sub-section (4c) inserted by W.B. Act 8 of 1998.]

(a)where a sub-cable operator referred to in clause (b) of the Explanation to sub-section (4a) is a holder of a video cassette recorder set or video cassette player set and transmits from such set for exhibition of any performance, film or programme through the same cable television network by which he provides cable service to customers as referred to in clause (ii) of sub-section (4a), such sub-cable operator, irrespective of whether or not such sub-cable operator charges or collects any amount separately from persons witnessing such performance, film or programme, shall be liable to pay a tax at such rate, not exceeding ten thousand rupees per year in respect of exhibition of such performance, film or programme through his video cassette recorder set or video cassette player set, within such time as may be specified in a notification issued by the State Government in this behalf, and different rates may be specified for such exhibition in different areas;

(b)the prescribed authority shall, after making such enquiry as he may think necessary and after giving the sub-cable operator a reasonable opportunity of being heard, fix the date on and from which such sub-cable operator shall be liable to pay tax under clause (a);

(c)every sub-cable operator referred to in clause (a) shall make an application for a certificate of enrolment in the prescribed manner to the prescribed authority within six months from the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998, or ordinarily within ninety days from the date of transmitting any performance, film or programme for exhibition as referred to in that clause, whichever is later;

(d)the prescribed authority shall, subject to such conditions and restrictions as may be prescribed, issue a certificate of enrolment to the applicant in the prescribed form, if the prescribed authority is satisfied that the application for certificate of enrolment is in order;

(e)where a sub-cable operator, who is required to apply for a certificate of enrolment under clause (c), fails to make such application to the prescribed authority within the time specified under that clause and if such authority, after giving the sub-cable operator a reasonable opportunity of being heard, is satisfied that the delay in making application for such certificate of enrolment was without any reasonable cause, it may impose by way of penalty a sum not exceeding twenty rupees for each month of delay;

(f)a sub-cable operator liable to pay tax under clause (a) shall pay the amount of tax payable by him under that clause for any year to the prescribed authority in the prescribed manner, failing which he shall be liable to pay a penalty of a sum not exceeding fifty rupees for each month of default if the prescribed authority is satisfied that such default was without any reasonable cause:

Provided that the penalty under this clause shall not be imposed without giving the sub-cable operator a reasonable opportunity of being heard;

(g)the provisions of section 9A shall apply mutatis mutandis in respect of a sub-cable operator who is in default in making payment of tax or penalty under this sub-section.

(5)[ Where the holder of a video cassette recorder set or the holder of a video cassette player set, who has been liable to pay luxury-cum-entertainment and amusement tax under this section, intends to claim exemption from liability to pay such tax on the ground that he will not make any public performance or exhibition of films through such set referred to in sub-section (1) or clause (b) of sub-section (3) during any week or such performance or exhibition of films referred to in sub-section (2) or clause (a) of sub-section (3) during any year] [Sub-sections (5) and (6) inserted by W.B. Act 4 of 1993.] [* * * *] [Words omitted by W.B. Act 4 of 1998.] he shall furnish to the prescribed authority within the prescribed time a declaration in the prescribed form containing such particulars as may be prescribed:Provided that where such holder fails to furnish such declaration, if the prescribed authority, on an application for exemption from liability to pay tax under this section for a week or a year made by such holder after the expiry of such week or year, as the case may be, and after making such enquiries as it may consider necessary, is satisfied that the holder could not furnish the declaration within the prescribed time for reasons and in the circumstances beyond his control and the holder did not make public performance or exhibition or did not transmit for exhibition of performances, during such week or year, as the case may be, it may exempt such holder from liability to pay such tax in respect of such week or year, as the case may be.

(6)[ If it is found on enquiry made by the prescribed authority that the holder, who has furnished declaration under sub-section (5) in respect of a video cassette recorder set or video cassette player set for any week or year, as the case may be, has made any public performance or exhibition of films during such week or year through such set or has transmitted for exhibition of performances during such week through such set, the prescribed authority shall assess, in the prescribed manner, tax payable for such week or year, as the case may be, for such set in accordance with the provisions of this section and, in the case of failure by a holder to inform the prescribed authority before making the performance, exhibition or transmission as aforesaid without any reasonable cause, he may impose a penalty not exceeding fifty per cent of the tax payable for such week or year after giving the holder a reasonable opportunity of being heard.] [Sub-sections (5) and (6) inserted by W.B. Act 4 of 1993.]

(7)[ When an assessment of tax has been made or a penalty has been imposed under sub-section (6), the prescribed authority shall issue a notice in the prescribed form directing the holder to pay the tax or penalty, as the case may be, on or before the date specified in the notice.] [Sub-section (7) inserted by W.B. Act 4 of 1993.]

(8)[ The provisions of sub-section (5), sub-section (6) and sub-section (7) shall apply mutatis mutandis in respect of an owner or a person liable to pay a tax under sub-section (4a).] [Sub-section (8) inserted by W.B. Act 16 of 1994.]

4B. [ Exemption from payment of tax under Bengal Act 5 of 1922. - Where tax is payable under section 4A by a holder of a video cassette recorder set or a video cassette player set for public performance or exhibition referred to in that section, no entertainments tax, surcharge or additional surcharge shall be leviable or payable under the Bengal Amusements Tax Act, 1922 in respect of such performance or exhibition.] [Section 4B inserted by W.B. Act 15 of 1983.]

4BB. [ Levy of tax, enrolment of person, assessment of tax, and payment thereof. - (1) Every person-] [Section 4BB inserted by W.B. Act 3 of 2000.]

(a)who manufactures luxury-cum-entertainment product himself, or gets it manufactured by any other person, in West Bengal, or(b)who purchases, procures or receives any luxury-cum-entertainment product from any place outside West Bengal.and who supplies such product at the first instance in West Bengal for any valuable consideration received or receivable, shall be liable to pay a luxury-cum-entertainment and amusement tax at such rate, not exceeding five per centum of the value of supply in respect of such product, as the State Government may, by notification, fix, and different rates may be fixed for different class or classes of such product :Provided that the State Government may, if it is satisfied so to do in the public interest, by notification, subject to such conditions as may be specified therein, exempt from payment of tax,-(i)on such class or classes of person, or(ii)on such class of supply of such product, or(iii)on such class or classes of such product,as may be specified in such notification.

(2)The prescribed authority shall, after making such enquiry as he may think necessary and after giving the person referred to in sub-section (1) a reasonable opportunity of being heard, fix the date on and from which such person shall become liable to pay tax under sub-section (1).

(3)Every person liable to pay tax under sub-section (1),-

(a)shall pay the tax in such manner, for such period, and by such date, as may be prescribed;

(b)shall get himself enrolled with the prescribed authority in the manner prescribed;

(c)shall file a return showing the amount of tax payable by him in such form, for such period, and by such date, as may be prescribed;

(d)shall be liable to pay, by way of penalty,-

(i)in default of payment of tax payable by him, or

(ii)on his failure, without reasonable cause, to get himself enrolled under clause (b), or

(iii)on his failure, without reasonable cause, to furnish the return under clause (c) for any period referred to in clause (c) by the prescribed date,

an amount, not exceeding the amount of such tax payable for the period referred to in sub-clause (iii) of clause (d) as may be imposed by the prescribed authority at the time of assessment of such tax under clause (b) of sub-section (4) in such manner as may be prescribed:Provided that the prescribed authority shall give such person an opportunity of being heard before imposing such penalty :Provided further that no penalty under this clause shall be imposed in respect of the same fact for which prosecution under clause (bb) of sub-section (1) of section 11A has been initiated, and no prosecution shall lie in respect of a fact for which a penally under this clause has been imposed;

(e)shall, before he furnishes a return under clause (c), pay into a Government Treasury or the Reserve Bank of India in the prescribed manner full amount of tax due from him under this Act according to such return and shall furnish along with such return a receipt from such Government Treasury or the Reserve Bank of India showing payment of such amount.

(4)

(a)If the authority to whom return is furnished is satisfied without requiring the presence of the person who submitted such return or the production by him of any evidence that a return furnished under clause (c) of sub-section (3) is correct and complete, he shall assess the tax on the basis of such return.

(b)If no return is furnished by a person liable to pay tax under subsection (1) in respect of any period or if the prescribed authority is not satisfied that the return furnished by such person is correct or complete, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from such person in respect of such period and, in making such assessment, it shall give such person a reasonable opportunity of being heard.

(5)No assessment under this section shall be made after the expiry of four years from the end of the year in respect of which or part of which the assessment is made.

(6)In the case of failure of a person liable to make payment of tax payable after assessment made under clause (b) of sub-section (4) by the date specified in the notice of demand issued under sub-section (7) for payment thereof, the prescribed authority may, after giving such person a reasonable opportunity of being heard, impose a penalty not exceeding rupees one hundred for each month of default.

(7)The amount of tax assessed under clause (b) of sub-section (4), or the amount of penalty imposed under clause (d) of sub-section (3), or under sub-section (6), shall be paid by the person referred to therein into a Government Treasury or the Reserve Bank of India by such date as may be specified by a notice to be issued to him in this behalf, and the date to be so specified shall not ordinarily be less than thirty days from the date of service of such notice.

(8)Every person liable to pay tax under sub-section (1) shall maintain and keep true and up-to-date accounts and records in respect of supply of luxury-cum-entertainment product in West Bengal and shall produce and explain such accounts and records before the prescribed authority as and when required by such authority.Explanation. - For the purposes of this section, "person" shall include an individual, a Hindu undivided family, a company, a firm, or any other association of persons, by whatever name called.

5. Payment of tax and penalty. -

(1)Subject to the provision of subsection (2), every [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] shall pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him for any year to the prescribed authority in the prescribed manner on or before the last day of February of that year. If any [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] fails to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] 1 from him on or before the aforesaid date, he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.]

(a)rupees five per month or a part thereof for every black and white television set,

(b)rupees ten per month or a part thereof for every colour television set, and

(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 penalty are fully paid by him:

[Provided that, if the State Government deems fit and proper, it may, by a notification, published in the Official Gazette, extend the aforesaid last date of payment of tax for any year] [Proviso added by W.B. Act 5 of 1985.].

(2)Where any holder becomes liable to pay the [tax under section 4 during] [Words and figure substituted by W.B. Act 15 of 1983.] a year after the last day of January of that year, he shall pay in the prescribed manner the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the last day of the month succeeding the month in which he becomes so liable and on his failure to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the aforesaid date he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.]

(a)rupees five per month or a part thereof for every black and white television set,

(b)rupees ten per month or a part thereof for every colour television set, and

(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 and penalty are fully paid by him :

Provided that if in any year the [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] becomes liable to pay the tax as specified in the [first proviso] [Words substituted by W.B. Act 15 of 1983.] to section 4, the rate of penalty for default to tax for that year shall be one-half of the rate of penalty specified in this sub-section.

(3)[ A holder of a video cassette recorder set or a video cassette player set shall pay the amount of tax under-] [Sub-section (3) first inserted by W.B. Act 15 of 1983, then substituted by W.B. Act 5 of 1985.]

(a)sub-section (1) of section 4A due from him for any week, and

(b)sub-section (2) [or sub-section (3)] [Words, figure and brackets inserted by W.B: Act 1 of 1986.] of section 4A due from him for any year,

to the prescribed authority in the prescribed manner within seven days from the end of such week or within such notified time, as the case may be. If such holder fails to pay the amount of tax under section 4A within the aforesaid period, he shall be liable to pay a penalty at the rate of [rupees ten per week] [Words substituted by W.B. Act 1 of 1992.] or part thereof per video cassette recorder set or video cassette player set till the tax under section 4A and the penalty are fully paid by him.[* * * * * *] [Sub-section (4) first inserted by W.B. Act 6 of 1991, then omitted by W.B. Act 4 of 1998 after some changes by W.B. Acts 16 of 1994 and 3 of 1998.]

5A. [ Registration of cable operator. - (1) Every cable operator referred to in sub-section (4a) of section 4A who is liable to pay tax under that sub-section shall get himself registered with the prescribed authority in the prescribed manner within ninety days from the end of the month in which he has become liable to pay tax under the said sub-section or within ninety days from the date of coming into force of section 5 of the West Bengal Finance Act, 1998, whichever is later.

(2)If a cable operator fails to get himself registered within the time specified in sub-section (1), the prescribed authority may, after giving such cable operator a reasonable opportunity of being heard, impose a penalty of a sum not exceeding five hundred rupees for each month of default.

(3)No penalty under sub-section (2) shall be imposed in respect of the same fact for which prosecution under clause (c) of sub-section (1) of section 11A has been initiated and no such prosecution shall lie in respect of a fact for which a penalty under sub-section (2) of this section has been imposed.] [Sections 5A. 5B and 5C inserted by W.B. Act 3 of 1998.]

5B. [ Periodical returns and payment of tax by registered cable operators. - (1) Every cable operator registered under this Act shall furnish a return to the prescribed authority for each month showing his gross receipt and the amount of tax payable thereon in the prescribed manner within such time as may be prescribed.

(2)Before a cable operator furnishes a return referred to in sub-section (1), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him in respect of a month as per such return, and shall enclose along with such return a receipt from the Treasury of the Reserve Bank of India in proof of payment of such amount.] [Sections 5A, 5B and 5C inserted by W.B. Act 3 of 1998.]

5C. [ Assessment of tax payable by registered cable operator. - If no return is furnished by a cable operator registered under this Act in respect of any month of a year, or if the prescribed authority is not satisfied that the return furnished in respect of any month of a year is correct and complete, the prescribed authority shall proceed in such manner as may be prescribed to assess the amount of tax due from such cable operator for such year, and in making such assessment, it shall give such cable operator a reasonable opportunity of being heard: and in the case of failure of such cable operator to furnish return for any month accompanied by a receipt as required under sub-section (2) of section 5B by the prescribed date, the prescribed authority may, if it is satisfied that the default was without any reasonable cause, direct that such cable operator shall pay by way of penalty, in addition to the amount of tax assessed, a sum not exceeding the amount of tax so assessed:

Provided that no penalty under this section shall be imposed in respect of the same fact for which a prosecution under clause (a) of sub-section (1) of section 11A has been instituted and no prosecution shall lie vice versa.] [Sections 5A, 5B and 5C inserted by W.B. Act 3 of 1998.]

5D. [ Assessment of tax payable by cable operator other than registered cable operator. - If, upon information which has come into its possession, the prescribed authority is satisfied that a cable operator liable to pay tax under this Act in respect of any month of a year has failed to get himself registered or has not been registered, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of its judgment the amount of tax due from such cable operator in respect of such year and all subsequent years and, in making such assessment, it shall give such cable operator a reasonable opportunity of being heard:

Provided that no assessment under this section shall be made before the prescribed authority makes such enquiry as it may think necessary and, after giving the cable operator a reasonable opportunity of being heard, fixes the date on and from which such cable operator shall become liable to pay tax under sub-section (4a) of section 4A.] [Sections 5D and 5E inserted by W.B. Act 3 of 1998.]

5E. [ Maintenance of accounts, records, etc. - Every cable operator shall maintain and keep true and up-to-date accounts and records of gross receipts in respect of payments received or receivable for rendering cable service through cable television network and shall produce and explain such documents before the prescribed authority as and when required.] [Sections 5D and 5E inserted by W.B. Act 3 of 1998.]

6. Exemptions. -

(1)No tax [under this Act shall be payable] [Words first substituted by W.B. Act 15 of 1983, then again substituted by W.B. Act 16 of 1994.] by the Central Government or any State Government, or the Corporation of Calcutta or any Municipality, Zilla Parishad, Panchayat Samiti or Gram Panchayat.

(2)No tax shall be leviable in respect of any [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.] owned and used by an educational institution, which is recognised by the State Government or by any officer authorised by the State Government in this behalf and which, on an application being made to the prescribed authority in the prescribed form, is exempted by such authority, after such enquiry as it deems fit to make, from payment of the tax, subject to such terms and conditions as may be prescribed.

(3)The prescribed authority, on an application being made to it in the prescribed form by a dealer in, or a manufacturer of, [television sets, video cassette recorder sets or video cassette player sets] [Words substituted by W.B. Act 15 of 1983.] who keeps such sets for the purpose of trade, may grant, on such terms and conditions as may be prescribed, to such dealer or manufacturer a certificate in the prescribed form to the effect that during the period the certificate is in force the dealer or the manufacturer, as the case may be, shall not be liable to pay and tax :Provided that before granting such certificate the prescribed authority shall make such enquiry as it deems necessary.[* * * * * * *] [Sub-section (4) omitted by W.B. Act 6 of 1991.]

(5)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], who has paid the tax in respect of that set and claims that he shall not use or he has not used that set throughout the year, for which the tax is paid, may apply to the prescribed authority in the prescribed form for a certificate of exemption from payment of tax for the relevant year. If the prescribed authority is satisfied, on such enquiry as it deems fit, that the claim is proved by the applicant, it may grant the certificate of exemption to the applicant, subject to such terms and conditions as may be prescribed.

(6)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], other than a dealer in, or a manufacturer of, such set, who on an application made to the prescribed authority in the prescribed manner satisfies such authority that he ceases to be a holder in respect of that set with effect from a date prior to the 1st day of July of a year, shall be entitled to the exemption of fifty per cent, of the tax and fifty per cent, of the penalty payable under section 4 and section 5 respectively for that set for that year.

(7)No tax shall be leviable on such other [television sets, video cassette recorder sets or video cassette player sets] [Words substituted by W.B. Act 15 of 1983.] as may be prescribed.

6A. [ Exemption from penalty. - Where any tax payable under section 4 by any holder of video cassette recorder set or video cassette player set in respect of any year or years or part of any year falling during the period commencing on the first date of his liability to pay such tax and] [Section 6A inserted by W.B. Act 6 of 1990.] [ending on the 31st day of December, 1992,] [Words, figures and letters first substituted by W.B. Act 18 of 1990, then again substituted by W.B. Act 1 of 1992.] has not been or is not paid by the time specified in sub-section (1) or sub-section (2) of section 5, no penalty shall, notwithstanding anything contained in subsection (1) or sub-section (2) of section 5, be payable by such holder, provided that he pays, in the prescribed manner, the entire amount of such tax in respect of such year or years or part of any year, as the case may be, at a time to the prescribed authority on or [before the 31st day of December, 1992] [Words, figures and letters first substituted by W.B. Act 18 of 1990, then again substituted by W.B. Act 1 of 1992.].

6B. [ Statement to be furnished by holders. - Such holder of a video cassette recorder set or a video cassette player set as may be prescribed shall furnish a statement in such form containing such particulars, by such date, in such manner, and to such authority, as may be prescribed.] [Section 6B inserted by W.B. Act 8 of 1990.]

7. Refund. -

The prescribed authority shall, in the prescribed manner, refund to any holder of a [television set, a video cassette recorder set or a video cassette player set,] [Words substituted by W.B. Act 15 of 1983.] [or to an owner or person liable to pay tax under sub-section (4a) of section 4A or to a person liable to pay tax under sub-section (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] who has paid any excess tax or penalty and who, on an application made, satisfies such authority that-

(i)he stands exempted from payment of tax under any of the provisions of section 6 and the penalty so paid, or

(ii)he has paid the tax or penalty in excess of the amount due from him under this Act.

8. Power of search. -

[(1) The prescribed authority] [Section 8 was renumbered as sub-section (1) of that section by W.B. Act 16 of 1994.] [or such other officers as the State Government may, by notification in the Official Gazette, appoint] [Words inserted by W.B. Act 3 of 1999.] may search any building, premises or place in which it has reason to believe that any television set, the holder of which is liable to pay tax, is kept or concealed and ask the person or persons in whose building, premises or place the [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.] is found, necessary questions for determination of the liability to pay tax.

(2)[ The prescribed authority or such other officer as the State Government may, by notification, appoint, may search any building, premises or place where such authority or such officer has reason to believe that-] [Sub-section (2) first inserted by W.B. Act 16 of 1994, then substituted by W.B. Act 3 of 2000 after some changes by W.B. Act 3 of 1998.]

(a)any type of electrical, electronic or mechanical device used to provide cable service by an owner or person liable to pay tax under sub-section (4a) of section 4A is kept or accounts or records maintained by such owner or person are kept, or

(b)any luxury-cum-entertainment product is kept, or any accounts or records in respect of supply of such product by a person liable to pay tax under sub-section (1) of section 4BB are kept,

and such authority or such other officer may ask the person or persons in whose building, premises or place such electrical, electronic or mechanical device, or accounts or records referred to in clause (a) or clause (b) or the product referred to in clause (b) is found, necessary questions for the purpose of determination of the liability to pay tax or for carrying out any other purpose under this Act.

(3)[ Any of the authorities referred to in sub-section (1) and subsection (2) may, on information or of its own motion, or when the State Government or the prescribed authority so directs, carry out investigation or hold enquiry into any case of alleged or suspected evasion of tax as well as malpractices connected therewith, in respect of holder of a video cassette recorder set or holder of a video cassette player set or an owner or person for the time being in possession of any electrical, electronic or mechanical device,] [Sub-section (3) inserted by W.B. Act 3 of 1999.] [or in respect of person liable to pay tax under subsection (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] who is liable to pay tax under this Act and the rules made thereunder, and send a report thereof to the prescribed authority.

9. Recovery of tax and penalty in arrears. -

All arrears of tax and penalty due from the holder of a [television set a video cassette recorder set or a video cassette player set,] [Words substituted by W.B. Act 15 of 1983.] [or from the person liable to pay tax under sub-section (4a) of section 4A] [Words, figures and letters inserted by W.B. Act 16 of 1994.] [or from the person liable to pay tax under sub-section (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] shall, after giving such holder [or such person, as the case may,] [Words inserted by W.B. Act 16 of 1994.] one month’s notice, be recoverable as arrears of land revenue under the Bengal Public Demands Recovery Act, 1913.

9A. [ Special mode of recovery. - (1) Notwithstanding any proceeding initiated under section 9 for recovery of any sum due on account of arrears of tax and penalty under this Act as an arrear of land revenue, the prescribed authority may, at any time or from time to time, by notice in the prescribed form, require any person from whom money is due or may become due to a holder of a video cassette recorder set or a video cassette player set liable to pay tax under section 4 or section 4A, as the case may be, or to an owner or person liable to pay tax under sub-section (4a) of section 4A] [Section 9A inserted by W.B. Act 3 of 1998.] [or to a person liable to pay tax under sub-section (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] (hereinafter referred to as the defaulter), or require any person who holds or may subsequently hold money for or on account of such defaulter, to deposit into a Government Treasury or the Reserve Bank of India under the appropriate head of account, either forthwith upon the money becoming due or being held or at or within the time specified in the notice (not being before the money become due or is held), so much of the money as is sufficient to pay the amount due from such defaulter in respect of the arrears of such tax or penalty, or the whole of the money when it is equal to, or less than, the amount due.

(2)A notice under this section may be issued to any person who holds or may subsequently hold any money for, or on account of, the defaulter jointly with any other person and, for the purposes of this section, the shares of the joint-holders in such account shall be presumed, until the contrary is proved, to be equal.

(3)A copy of the notice shall be forwarded to the defaulter at his last address known to the prescribed authority and, in the case of a joint account, to all the joint-holders at their last addresses known to the prescribed authority.

(4)Save as otherwise provided in this section, every person to whom a notice is issued under this section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, banking company or insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, notwithstanding any rule, practice or requirement to the contrary.

(5)Any claim with respect to any money which is due or to become due or is being held or may subsequently be held and in relation to which a notice under this section has been issued, arising after the date of such notice, shall be void as against any demand contained in such notice.

(6)Where a person to whom a notice under this section is sent proves to the satisfaction of the prescribed authority that the sum demanded or any part thereof is not due to the defaulter or that he does not hold any money for. or on account of, such defaulter or that the money demanded or any part thereof is not likely to be due to such defaulter or be held for, or on account of, the defaulter, then, nothing contained in this section shall be deemed to require such person to deposit any such sum or part thereof, as the case may be.

(7)The prescribed authority may, at any time, or from time to time, amend or revoke any notice issued under this section or extend the time for making any payment in pursuance of such notice.

(8)The Government Treasury or the Reserve Bank of India shall grant a receipt for any amount paid in compliance with a notice issued under this section, and the person so paying the amount shall be fully discharged from his liability to the defaulter to the extent of the amount so paid.

(9)Any person discharging any liability to the defaulter after receipt of a notice under this section shall be personally liable to the prescribed authority to the extent of his own liability to such defaulter so discharged or to the extent of the liability of such defaulter for any amount due under this Act, whichever is less.

(10)If the person to whom a notice under this section is sent fails to make payment in pursuance thereof, he shall also be deemed to be a defaulter in respect of the amount specified in the notice, and further proceedings may be taken against such person for the recovery of the amount as if it were an arrear due from him, and the notice shall have the same effect as attachment of a debt.

(11)The prescribed authority may apply to the court in whose custody there is money belonging to the defaulter for payment to him of the entire amount of such money or, if it is more than the amount of tax due, or penalty due, such amount as is sufficient to discharge the liability of the amount of tax or penalty due:Provided that any dues exempt from attachment in execution of a decree of a civil court under section 60 of the Code of Civil Procedure, 1908, shall be exempt from any payment required to be made under this section.

10. Appeal and rectification of mistakes. -

(1)Any holder of a [television set, a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] [or any person] [Words inserted by W.B. Act 16 of 1994.] aggrieved by the notice served on him under section 9 or by an order made under this Act or the rules made thereunder, may appeal, to such authority and in such manner as may be prescribed, within thirty days from the date on which he receives such notice or an intimation of such order or within such further period as may be allowed by such authority for cause shown to its satisfaction.

(2)The appellate authority shall dispose of the appeal in the prescribed manner.

(3)Subject to such rules as may be prescribed, the prescribed authority may, of its own motion or upon application, rectify any mistake in the notice referred to in section 9 and issue a revised notice.

11. Indemnity. -

No suit, prosecution or other legal proceeding shall lie against any officer of the State Government for anything which is in good faith done or intended to be done in the discharge of his duties under this Act or the rules made thereunder.

11A. [ Offences and penalties. - (1) Whoever being liable to pay tax under sub-section (4a) of section 4A] [Section 11A inserted by W.B. Act 3 of 1998.] [or section 4BB] [Words, figure and letters inserted by W.B. Act 3 of 2000.],-

(a)fails to pay for more than three months the full amount of tax payable in accordance with the provisions of sub-section (2) of section 5B, or(b)submits wilfully false declaration under sub-section (5) of section 4A, or(bb)[ contravenes the provisions of clause (b) of sub-section (3) of section 4BB, or] [Clause (bb) inserted by W.B. act 3 of 2000.](c)contravenes the provisions of sub-section (1) of section 5A, shall be punishable with simple imprisonment which may extend to six months or with fine not exceeding one thousand rupees or with both, and when the offence is a continuing one, with a daily fine not exceeding one hundred rupees during the period of continuance of the offence.

(2)Whoever obstructs or tries to prevent the prescribed authority or any person appointed under sub-section (2) of section 3 from searching any building, premises or place in accordance with the provisions contained in sub-section (1), or sub-section (2), of section 8 shall be punishable with simple imprisonment which may extend to one year or with fine not exceeding five thousand rupees or with both.

(3)No court shall take cognizance of any offence under this Act or the rules made thereunder except with the previous sanction of the prescribed authority, and no court inferior to that of a Metropolitan Magistrate or a Judicial Magistrate shall try any such offence.

(4)All offences under this Act shall be cognizable and bailable.

12. Power to make rules. -

(1)The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.

(2)In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the matters which may be, or are required to be. prescribed or made by rules.

13. Power to remove difficulties. -

If any difficulty arises in giving effect to any of the provisions of this Act, the State Government may, by order, do anything which appears to it to be necessary or expedient for the purposes of removing the difficulty:Provided that no such order shall be made, after the expiry of a period of two years from the date of commencement of this Act.