T.K.Basu, J. - (1.) The petitioner is the proprietor of a business carried on under the name and style of Messrs. Krishna Traders at 30, Hara Chandra Mullick Street, Calcutta. The petitioner is also a member of the Calcutta Kirana (Spices) Merchants Association. The business of the petitioner consists inter alia of wholesale dealing in turmeric, black pepper, chilli, cinnamon, cardamom, ginger, cloves, mustard, rapes and similar items.
(2.) According to the petition, the petitioner has to bring most of these items from other States of India for the purpose of its business and has to bring them into what is known as the Calcutta Metropolitan Area either by road or by rail.
(3.) In the year 1972 the West Bengal Legislature passed an Act known as Taxes on Entry of Goods into Calcutta Metropolitan Area Act, 1972 (hereinafter referred to as the Act). Section 6 of the Act is the charging section and provides as follows : Levy and collection of taxes:-- (1) Save as otherwise provided in this Chapter, there shall be levied and collected, for the purposes of this Act, a tax on the entry of every specified goods into the Calcutta Metropolitan Area for consumption, use or sale therein from any place outside that area, at such rate, not exceeding the rate specified in the corresponding entry in column 3 of the Schedule, as the State Government may, by notification, specify. (2) Subject to such rules as may be made by the State Government in this behalf, no tax shall be levied and collected under this Act on the entry of any specified goods into the Calcutta Metropolitan Area if such goods are brought into that area-- (a) as personal luggage by a passenger and the value or the number or quantity thereof does not exceed the prescribed amount or limit, as the case may be, or (b) in such circumstances and subject to such conditions and restrictions as may be prescribed.;