Section 4A(6) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(6)[ If it is found on enquiry made by the prescribed authority that the holder, who has furnished declaration under sub-section (5) in respect of a video cassette recorder set or video cassette player set for any week or year, as the case may be, has made any public performance or exhibition of films during such week or year through such set or has transmitted for exhibition of performances during such week through such set, the prescribed authority shall assess, in the prescribed manner, tax payable for such week or year, as the case may be, for such set in accordance with the provisions of this section and, in the case of failure by a holder to inform the prescribed authority before making the performance, exhibition or transmission as aforesaid without any reasonable cause, he may impose a penalty not exceeding fifty per cent of the tax payable for such week or year after giving the holder a reasonable opportunity of being heard.] [Sub-sections (5) and (6) inserted by W.B. Act 4 of 1993.]
