The Calcutta Gazette. Wednesday March 31 1948. Part I III

[Passed by the West Bengal Legislature.] [Assent of the Governor was first published in the Calcutta Gazette Extraordi:nary of the 31st March 1948.] An Act to fix the salaries and allowances of the Governor's Council of Ministers. [...] THE [Assent An (1) the rate of entertainments tax prescribed in sub-section (3) of section 3 of the Bengal Amusements Tax Act 1922 (hereinafter in this section referred to as the said Act) shall in the case of payments for admission to any cinematograph exhibition be deemed to be as if for items (i) to (ix) of the scale of rates specified in the said sub-section the following items had been su [...] 3. During the period ending the 31st March 1949 for article (1) of the rates of duty specified in the First Schedule to the Bengal Electricity Duty Act 1935 the following article shall be deemed to be substituted namely :- "(1) in respect of all premises not falling under article (2)- (a) when the net charge of the license for the supply of energy for the purpose of lights or fans or both doe [...] Explanation.—In this article the expression 'net charge' means the amount of charge that remains after dedution from the charge of the licensee for the supply of energy any rebate allowed by the licensee for prompt payment." and the electricity duty imposed under section 3 of the Bengal Electricity Duty Act 1935 shall be charged levied and paid to the Provincial Government accordingly. [...] 5. The Bengal Finance Act 1939 is hereby repealed : Provided that without prejudice to the provisions of the Bengal General Clauses Act 1899 relating to the effect of repeals this repeal shall not affect— (a) the recovery of any tax the liability in respect of which accrued under the Bengal Finance Act 1939 before such repeal or the liability for any penalty in respect of the non-payment o