The directorate of Agricultural Income Tax, West Bengal administers the following
Acts: List of Acts and Rules Administered by the Directorate
|
Name of the Act
|
Name of the Rules made under the Act
|
|
The Bengal Agricultural Income Tax Act, 1944
|
The Bengal Agricultural Income Tax Rules, 1944
|
|
The West Bengal Primary Education Act, 1973
|
The West Bengal Primary Education (Levy of Cess on Tea Estates) Rules, 1984
|
|
The West Bengal Rural Employment and Production Act, 1976
|
The West Bengal Rural Employment and Production Rules, 1976
|
|
The West Bengal Multi-storeyed Building Tax Act, 1979
|
The West Bengal Multi-storeyed Building Tax Rules, 1979
|
|
The West Bengal Urban Land Taxation Act, 1976
|
The West Bengal Urban Land Taxation Rules, 1976
|
|
The Bengal Amusements Tax Act,1922
|
Rules Issued Under the Bengal Amusements Tax Act, 1922
|
|
The West Bengal Entertainments and Luxuries (Hotels & Restaurants) Tax Act,
1972
|
The West Bengal Entertainments & Luxuries (Hotels & Restaurants) Tax Rules,
1972
|
|
The West Bengal Entertainment - cum - Amusement Tax Act, 1982
|
The West Bengal Entertainment - cum - Amusement Tax Rules, 1983
|
Brief notes on the Acts listed above
- The West Bengal Primary Education Act, 1973 : This Directorate is responsible
for administration and collection of Education Cess payable under the Act by tea
estates only. The collection of the cess goes to a fund called the Primary School
Council Fund. The cess is calculated at a prescribed rate on the quantum of green
tea leaves produced by the tea-estate. The present rate is 04 (four) paise for each
kilogram of green tea leaves produced.
- The West Bengal Primary Education Act, 1973 : This Directorate is responsible
for administration and collection of Education Cess payable under the Act by tea
estates only. The collection of the cess goes to a fund called the Primary School
Council Fund. The cess is calculated at a prescribed rate on the quantum of green
tea leaves produced by the tea-estate. The present rate is 04 (four) paise for each
kilogram of green tea leaves produced.
- The West Bengal Rural Employment and Production Act, 1976 : The Directorate
is responsible for administration and collection of Rural Employment Cess payable
under the Act by tea estates only. The Collection of cess goes to a fund called
West Bengal Rural Employment and Production Fund. The cess is calculated at a prescribed
rate on the quantum of green tea leaves produced by the tea estates. The present
rate is 08 (eight) paise for each kilogram of green tea leaves produced.