Section 4 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
4. Levy and collection of tax. -
[(1)Subject to the other provisions elsewhere contained in this Act, there shall be levied and collected on and from every holder of a] [Section 4 renumbered as sub-section (1) of that section by W.B. Act 1 of 1986.] [television set or sets or every holder of a video cassette recorder set or sets or every holder of a video cassette player set or sets, as the case may be, a luxury-cum-entertainment and amusement tax at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees fifty for each year for every black and white television set,(b)rupees one hundred for each year for every colour television set, and(c)rupees [(two hundred and fifty) for each year for every video cassette recorder set or for every video cassette player set, [Words substituted by W.B. Act 5 of 1985.]held or possessed by him;]Provided that if the holder of a [television set or sets or a video cassette recorder set or sets or a video cassette player set or sets, as the case may be,] [Words substituted by W.B. Act 15 of 1983.] becomes liable to pay the tax after the 30th day of June during a year, he shall be liable to pay during that year one-half of the amount of tax as specified above:[Provided further that the rate of tax for the year 1983 for every colour television set shall, subject to the first proviso, be rupees fifty and for the said year for every video cassette recorder set or every video cassette player set shall be rupees five hundred :] [Provisos added by W.B. Act 15 of 1983.][Provided also that where a holder of a video cassette recorder set or a video cassette player set, as the case may be, proves to the satisfaction of the prescribed authority that tax under this section has been levied and collected for a video cassette recorder set or a video cassette player set, as the case may be, for a year, no tax under this section shall be levied upon such holder for that year :] [Provisos added by W.B. Act 15 of 1983.][Provided also that where a holder of a video cassette recorder set proves to the satisfaction of the prescribed authority that he owns or possesses a video cassette player set as a part of such recorder set, no tax for such player set shall be payable by him] [Provisos added by W.B. Act 15 of 1983.].(2)[ No tax shall be levied and collected on and from a holder of a television set or sets under clause (a) or clause (b) of sub-section (1) for any year or part thereof subsequent to the year 1985.] [Sub-section (2) added by W.B. Act 1 of 1986.](3)[ No tax shall be levied and collected on and from a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets under clause (c) of sub-section (1) for any yera or part thereof subsequent to the year 2000.] [Sub-sections (3) and (4) inserted by W.B. Act 3 of 2000.](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.]
