The Raw Jute Taxation Act, 1941 (Bengal Act)

( ACT NO. XI OF 1941 )

[ 27th November, 1941 ]
An Act to provide for the levy of a tax on raw jute purchased by the occupiers of jute-mills and by shippers of jute.1♣

 
WHEREAS it is expedient to provide for the levy of a tax on raw jute purchased by the occupiers of jute-mills and by shippers of jute for the purpose of carrying out measures for the stabilisation of jute prices and for furthering the interests of the growers of jute in Bangladesh and of the jute industry generally;
 
 
 
 
It is hereby enacted as follows:-
 

CONTENTS

SECTIONS

1. Short title, extent and commencement

2. Definitions

3. Levy of tax

4. No premise to be used as a jute-mill unless registered

5. No person to carry on business as a shipper of jute without registration of his name

6. Occupiers of jute-mills to keep books of account and submit returns

7. Shippers of jute to keep books of account and submit returns

8. Payment of tax and receipt for such payment

9. Determination of the amount of tax by the prescribed authority in certain cases

10. Refunds

11. Powers of inspection, entry and search

12. Returns, etc., to be confidential

13. Penalties

14. Institution of proceedings

15. Offences to be bailable

16. Power to compound offences

17. Jurisdiction to try offences

18. Officers to be deemed public servants

19. Indemnity

20. Limitation of suits and proceedings

21. Appeal and revision

22. Power to make rules