85. Section 5 of the Indian Tariff Act, 1934, not to apply to jute. - Section 5 of the Indian Tariff Act, [1934], shall not apply to jute (whether raw or manufactured) passing by land out of Calcutta.
Supplemental Provisions.[86. Power to State Government to make rules]. - (1) The 68 [State Government] may make rules for carrying out the purposes of this chapter.(2)In particular, and without prejudice to the generality of the foregoing power, the [State Government] may make rules -(a)for regulating the collection of taxes imposed by this chapter, and the payment therefor to the Board;(b)for prescribing the from of the return required by section 83, subsection (3), and the particulars to be contained therein, and the manner in which the same is to be verified.[86A. Power to State Government to issue directions]. - The State Government may, for the efficient administration of this Act or for such other reasons as it thinks fit, issue, from time to time, directions, not inconsistent with the provisions of this Act, to the Board and the Board shall carry out such directions.
