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In forceACT NO. XI OF 1941 · 27th November, 1941

The Raw Jute Taxation Act, 1941 (Bengal Act)

কাঁচা পাটের কর আরোপ আইন, ১৯৪১ (বেঙ্গল অ্যাক্ট)

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.♣

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Contents

  1. PreamblePreamble
  2. Section 1Short title, extent and commencement
  3. Section 2Definitions
  4. Section 3Levy of tax
  5. Section 4No premise to be used as a jute-mill unless registered
  6. Section 5No person to carry on business as a shipper of jute without registration of his name
  7. Section 6Occupiers of jute-mills to keep books of account and submit returns
  8. Section 7Shippers of jute to keep books of account and submit returns
  9. Section 8Payment of tax and receipt for such payment
  10. Section 9Determination of the amount of tax by the prescribed authority in certain cases
  11. Section 10Refunds
  12. Section 11Powers of inspection, entry and search
  13. Section 12Returns, etc., to be confidential
  14. Section 13Penalties
  15. Section 14Institution of proceedings
  16. Section 15Offences to be bailable
  17. Section 16Power to compound offences
  18. Section 17Jurisdiction to try offences
  19. Section 18Officers to be deemed public servants
  20. Section 19Indemnity
  21. Section 20Limitation of suits and proceedings
  22. Section 21Appeal and revision
  23. Section 22Power to make rules