[(a1) (1) The tax leviable under sub-clause (1) of clause (i) of section 8 shall be treated as if it were a part of the consolidated rate imposed under section 165 of the Calcutta Municipal Act, 1951;(2)the tax leviable under sub-clause (2) of clause (i) of section 8 shall be treated as if it were a part of the municipal rates leviable under the Calcutta Municipal Act, 1951, read with any notifications or orders issued or made under section 595 thereof;(3)the tax leviable under sub-clauses (1) and (2) of clauses (i) of section 8 shall be collected by the Corporation of Calcutta. It shall be paid to the Commissioners in such manner and subject to such allowances and deductions as may be provided for by regulations made by the State Government in this behalf. Such regulations shall be deemed to have come into force in respect of Calcutta (excluding Tollygunge) on and from the 1st day of April, 1952 and in respect of Tollygunge on and from the 1st day of April, 1953 and shall provide that any payments made to the Commissioners by the Corporation of Calcutta or by the Commissioners of the Tollygunge Municipality under this Act before the Howrah Bridge (Amendment) Act, 1959 comes into force shall be adjusted against any tax to be collected and paid in accordance with the provisions of this sub-section and the regulations.] [Sub-section (a1) inserted by W.B. Act 19 of 1959.](1)[ The tax leviable under clause (ii) of section 8 shall be treated as if it were a part of the rates leviable under section 123 of the Bengal Municipal Act, 1932 and shall be collected by the Commissioners of the municipalities named in that clause in the manner provided in the Bengal Municipal Act, 1932.] [Sub-section (1) substituted by W.B. Act 19 of 1959.](1a)[ The tax leviable under clause (ia) of section 8 shall be treated as if it were a part of the consolidated rate imposed under section 124 of the Calcutta Municipal Act, 1923, as extended to the municipality of Howrah, and shall be collected by the Commissioners of that municipality in the manner provided in the said Act.] [Sub-section (1a) inserted by Bengal Act 5 of 1936.](2)The tax leviable under clause (iii) of section 8 shall be collected on goods imported or exported by rail, by means of a surcharge on freight, by the administration of the railway by which the goods are carried.(3)The tax leviable under clause (iv) of section 8 shall be collected by means of a surcharge on fares, by the administration of the railway by which the passengers are carried.(4)The tax leviable under clause (v) of section 8 shall be collected by means of a surcharge on fares, by [the owner of the steam-vessel by which the passengers are carried] [Words substituted for the words 'the Commissioners for the Port of Calcutta' by Bengal Act 5 of 1936.].[* * * * *] [[Sub-sections (5) and (5a) omitted by W.B. Act 23 of 1962, which were as under :-'(5) The tax leviable under clause (vi) of section 8 shall be collected by the Corporation of Calcutta and the Commissioners of the municipalities referred to in that clause as if they were taxes and fees levied under sections 165 and 184 of the Calcutta Municipal Act, 1923, or taxes and fees levied under sections 131 and 143 of the Bengal Municipal Act, 1884, as the case may be.(5a)The tax leviable under clause (vi) of section 8 in the municipality of Howrah shall, save in respect of carts, be collected by the Commissioners of that municipality as if it were a tax levied under section 165 of the Calcutta Municipal Act, 1923, as extended to the municipality of Howrah.'.]](6)The taxes collected as prescribed [in sub-sections (1) to (4) of this section] [Words, figures, letter and brackets 'in sub-sections (1) to (5a) of this section' first substituted for the words 'in this section' by W.B. Act 19 of 1959, then the words within third brackets substituted for the words 'in sub-sections (1) to (5a) of this section' by W.B. Act 23 of 1962.] shall be paid direct to the Commissioners by the collecting agency at such times as may be prescribed by the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] after making such deduction as the [State Government] [Words substituted by the Government of India (Adaptation of Indian Laws) Order, 1937 and the Adaptation of Laws Order, 1950.] may approve to meet any expenses incurred in connection with the levy and collection of the said taxes.[Explanation 1. - The word "administration" as used in sub-sections (2) and (3) has the same meaning as in clause (6) of section 3 of the Indian Railways Act, 1890.] [Original 'Explanation' numbered as 'Explanation 1' and 'Explanation 2' inserted by Bengal Act 5 of 1936.][Explanation 2. - The word "owner" as used in sub-section (4) has the same meaning as in the Indian Steam-vessels Act, 1917.] [Original 'Explanation' numbered as 'Explanation 1' and 'Explanation 2' inserted by Bengal Act 5 of 1936.]
