Section 2 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
2. Definitions. -
In this Act, unless there is anything repugnant in the subject or context,-(a)"holder of a television set" means a person in whose name a licence is issued in respect of any television set under the Indian Wireless Telegraphy Act, 1933 and includes a person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is black and white set or colour set, and irrespective of the fact whether the person holds such licence or not;(aa)[ "holder of a video cassette player set" means a person who owns a video cassette player set and includes a person, who is, for the time being, found in possession of such set, but does not include a person who owns or possesses such set as a part of video cassette recorder set owned or possessed by him;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.](aaa)["holder of a video cassette recorder set" means a person who owns a video cassette recorder set and includes a person, who is, for the time being, found in possession of such set;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.](b)"month" means a month reckoned according to the British calendar;(c)"prescribed" means prescribed by rules made under this Act;(cc)[ "registered" means registered under section 5A;] [Clause (cc) inserted by W.B. Act 3 of 1998.](d)"tax" means the [luxury-cum-entertainment and amusement tax] [Words substituted by W.B. Act 15 of 1983.] levied under this Act;(dd)[ "week" means a week commencing on Friday and ending on Thursday;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.](e)"year" means the year commencing on the first day of January and ending on the thirty-first day of [December;] [Word substituted by W.B. Act 8 of 1998.](f)[ "enrolled" means enrolled under sub-clause (d) of sub-section (4c) of section 4A or clause (b) of sub-section (3) of section 4BB;] [Clause (f) first inserted by W.B. Act 8 of 1998, then substituted by W.B. Act 3 of 2000.](g)[ "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification;] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.](h)[ "notification" means a notification published in the Official Gazette;] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.](i)[ "value of supply" means the valuable consideration received or receivable by any person at the time of supply of any luxury-cum-entertainment product at the first instance.] [Clauses (g), (h) and (i) inserted by W.B. Act 3 of 2000.]
