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[Cites 0, Cited by 0] [Section 4A(4c)] [Section 4A] [Entire Act]

State of West Bengal - Subsection

Section 4A(4c)(a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

(a)where a sub-cable operator referred to in clause (b) of the Explanation to sub-section (4a) is a holder of a video cassette recorder set or video cassette player set and transmits from such set for exhibition of any performance, film or programme through the same cable television network by which he provides cable service to customers as referred to in clause (ii) of sub-section (4a), such sub-cable operator, irrespective of whether or not such sub-cable operator charges or collects any amount separately from persons witnessing such performance, film or programme, shall be liable to pay a tax at such rate, not exceeding ten thousand rupees per year in respect of exhibition of such performance, film or programme through his video cassette recorder set or video cassette player set, within such time as may be specified in a notification issued by the State Government in this behalf, and different rates may be specified for such exhibition in different areas;