- (1.) The petitioners, in this case, are 16 in number of which the first one is the Association of Durgapur Truck Owners and the others are different truck owners. In this petition, the petitioners are challenging imposition of taxes under the West Bengal Act V of 1972 being The taxes of Entry of Goods into Calcutta Metropolitan Area Act, 1972, hereinafter referred to as the said Act. The petitioners' challenge is mainly directed to the notification issued on the 1st April 1972 as well as to the notification dated 21st March, 1978. I shall refer to these notifications presently.
(2.) The petitioners state that they are operators of trucks and carrying on business of carriers of goods. They bring goods to and take out goods from the Calcutta Metropolitan Area. As I have mentioned, the challenge is to the imposition of taxes on vehicles which operate as carriers of goods brought into the Calcutta Metropolitan area. It would, therefore, be relevant to refer to some of the important provisions of the Act. Section 6 of the said act which deals with the levy and collection of taxes is as follows: "6. (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 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".
(3.) Section 2 provides the definitions and under clause (c) of S. 2, a dealer is defined as follows: "(c) 'Dealer in relation to any specified goods entering the Calcutta Metropolitan Area, means a person, - (i) who either on his own account or on account of a principal causes such entry, or (ii) who takes delivery, or is entitled to take delivery, of such goods on such entry. Explanation I : When the consignor or consignee of any specified goods entering the Calcutta Metropolitan Area nominates, according to such rules as may be prescribed, a person to be the dealer for the purpose of this Act, such person shall be deemed to be a dealer in relation to such specified goods. Explanation II : When the consignee of any specified goods entering the Calcutta Metropolitan Area, dispatched to such Metropolitan Area by rail, road, water, air or post, does not take delivery of such goods upon such entry and the goods are sold under the provisions of any law, the buyer, who takes delivery of such goods upon the goods being so sold, shall be deemed to be the dealer thereof:" Export has also been defined under clause (d) of S. 2 as follows: "(d) 'Export' with its grammatical variations and cognate expressions, means taking out of India to a place outside India;";