Section 4BB in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
4BB. [ Levy of tax, enrolment of person, assessment of tax, and payment thereof. - (1) Every person-] [Section 4BB inserted by W.B. Act 3 of 2000.]
(a)who manufactures luxury-cum-entertainment product himself, or gets it manufactured by any other person, in West Bengal, or(b)who purchases, procures or receives any luxury-cum-entertainment product from any place outside West Bengal.and who supplies such product at the first instance in West Bengal for any valuable consideration received or receivable, shall be liable to pay a luxury-cum-entertainment and amusement tax at such rate, not exceeding five per centum of the value of supply in respect of such product, as the State Government may, by notification, fix, and different rates may be fixed for different class or classes of such product :Provided that the State Government may, if it is satisfied so to do in the public interest, by notification, subject to such conditions as may be specified therein, exempt from payment of tax,-(i)on such class or classes of person, or(ii)on such class of supply of such product, or(iii)on such class or classes of such product,as may be specified in such notification.(2)The prescribed authority shall, after making such enquiry as he may think necessary and after giving the person referred to in sub-section (1) a reasonable opportunity of being heard, fix the date on and from which such person shall become liable to pay tax under sub-section (1).(3)Every person liable to pay tax under sub-section (1),-(a)shall pay the tax in such manner, for such period, and by such date, as may be prescribed;(b)shall get himself enrolled with the prescribed authority in the manner prescribed;(c)shall file a return showing the amount of tax payable by him in such form, for such period, and by such date, as may be prescribed;(d)shall be liable to pay, by way of penalty,-(i)in default of payment of tax payable by him, or(ii)on his failure, without reasonable cause, to get himself enrolled under clause (b), or(iii)on his failure, without reasonable cause, to furnish the return under clause (c) for any period referred to in clause (c) by the prescribed date,an amount, not exceeding the amount of such tax payable for the period referred to in sub-clause (iii) of clause (d) as may be imposed by the prescribed authority at the time of assessment of such tax under clause (b) of sub-section (4) in such manner as may be prescribed:Provided that the prescribed authority shall give such person an opportunity of being heard before imposing such penalty :Provided further that no penalty under this clause shall be imposed in respect of the same fact for which prosecution under clause (bb) of sub-section (1) of section 11A has been initiated, and no prosecution shall lie in respect of a fact for which a penally under this clause has been imposed;(e)shall, before he furnishes a return under clause (c), pay into a Government Treasury or the Reserve Bank of India in the prescribed manner full amount of tax due from him under this Act according to such return and shall furnish along with such return a receipt from such Government Treasury or the Reserve Bank of India showing payment of such amount.(4)(a)If the authority to whom return is furnished is satisfied without requiring the presence of the person who submitted such return or the production by him of any evidence that a return furnished under clause (c) of sub-section (3) is correct and complete, he shall assess the tax on the basis of such return.(b)If no return is furnished by a person liable to pay tax under subsection (1) in respect of any period or if the prescribed authority is not satisfied that the return furnished by such person is correct or complete, the prescribed authority shall proceed in such manner as may be prescribed to assess to the best of his judgement the amount of tax due from such person in respect of such period and, in making such assessment, it shall give such person a reasonable opportunity of being heard.(5)No assessment under this section shall be made after the expiry of four years from the end of the year in respect of which or part of which the assessment is made.(6)In the case of failure of a person liable to make payment of tax payable after assessment made under clause (b) of sub-section (4) by the date specified in the notice of demand issued under sub-section (7) for payment thereof, the prescribed authority may, after giving such person a reasonable opportunity of being heard, impose a penalty not exceeding rupees one hundred for each month of default.(7)The amount of tax assessed under clause (b) of sub-section (4), or the amount of penalty imposed under clause (d) of sub-section (3), or under sub-section (6), shall be paid by the person referred to therein into a Government Treasury or the Reserve Bank of India by such date as may be specified by a notice to be issued to him in this behalf, and the date to be so specified shall not ordinarily be less than thirty days from the date of service of such notice.(8)Every person liable to pay tax under sub-section (1) shall maintain and keep true and up-to-date accounts and records in respect of supply of luxury-cum-entertainment product in West Bengal and shall produce and explain such accounts and records before the prescribed authority as and when required by such authority.Explanation. - For the purposes of this section, "person" shall include an individual, a Hindu undivided family, a company, a firm, or any other association of persons, by whatever name called.
