Umesh Chandra Banerjee, J. - (1.) This writ petition is directed against a memorandum issued by the Zonal Office Entry Tax, Howrah Zone, Bearing No. 389/ET/How dated March 3, 1983 under which the petitioner was asked to make a standing deposit of Rs.40,000/- under Rule 14(6)(d) of the Rules framed under the Taxes on Entry of Goods into the Calcutta Metropolitan Area Act, 1972.
(2.) Section 6 of the said Act authorizes the levy and collection of a tax on the entry of every specified goods into the Calcutta Metropolitan Area for consumption, use or sale therein. Sub-section 2 of section 6 provides that 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 the area - (a) as personal luggage by a passenger and the value of 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.
(3.) Rule 14 of the said Rules provides for exemptions and sub-rule 6 prescribed that empty used containers of durable nature which are brought into the Calcutta Metropolitan Area by a dealer or his agent may, if otherwise liable to the tax leviable under this Act, be exempted from such tax, if - (a) such empty used containers are brought back within a period of six months from the date of dispatch from the Calcutta Metropolitan Area. (b) a written statement is submitted by the dealer or his agent to the appropriate Assessing Officer at the time of entry stating, inter alia, that the consignment consists of empty used containers, with name and addresses of the person sending them, and supporting evidence is produced to the satisfaction of the appropriate Assessing Officer. (c) the dealer or his agent gives a written undertaking to such Assessing Officer to submit to him a monthly report disclosing how far the empty used containers so brought have been field in and conveyed out of the Calcutta Metropolitan Area together with a statement showing their disposal. (d) a standing deposit of such amount as may be determined by the appropriate Assessing Officer is made into the appropriate Government Treasury and receipted challan is submitted to such Assessing Officer as a security for compliance with the conditions. If the conditions are not complied with such deposit may be adjusted towards any assessment that may be made in accordance with the Act and these rules.;