Section 4(4) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(4)[ Notwithstanding anything contained elsewhere in this Act, where a person becomes a holder of a video cassette recorder set or sets or a video cassette player set or sets on any date after the 31st day of March, 2000, he shall not be liable to pay tax under section 4 in respect of the year 2000.] [Sub-sections (3) and (4) inserted by W.B. Act 3 of 2000.]
