Section 3 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
3. Liability for entertainment tax. -
[(1) An entertainment tax shall be payable by every person who is admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is provided, and such tax shall be calculated] [Section 3 renumbered as sub-section (1) of that section by W.B. Act 8 of 1990.] [at the rate of 30 per centum] [Words and figures '15 per centum' first substituted for the words and figures '10 per centum' by W.B. Act 10 of 1974. Thereafter the present words and figures substituted for the words and figures 'at the rate of 15 per centum' by W.B. Act 3 of 1979.] of the total sum paid or payable by such person for all the services including food and drink supplied to him and also including any fee for admission into such place of entertainment:Provided that where payment is charged for admission to the place of entertainment, the entertainment tax under this section shall in no case be less than [60 per centum] [Words and figures '30 per centum' first substituted for the words and figures '25 per centum' by W.B. Act 10 of 1974 . Thereafter, the present words and figures substituted for the words and figures '30 per centum' by W.B. Act 3 of 1979.] of such payment for admission to the place of entertainment ;[Provided further that the State Government may, by notification published in the Official Gazette, direct that entertainment tax shall be payable] [Second and third provisos first inserted by W.B. Act 23 of 1997, then third proviso substituted by W.B. Act 3 of 2000, w.e.f. 1.4.1999.]-(a)by such class of persons, or(b)in respect of entertainment provided in such class of hotels or restaurants,at such rate lower than that fixed under this section, and subject to such restrictions and conditions, as may be specified in the said notification ;[Provided also that the State Government may, by notification published in the Official Gazette, direct that subject to such conditions and restrictions as may be specified therein, no entertainment tax shall be payable-] [Second and third provisos first inserted by W.B. Act 23 of 1997, then third proviso substituted by W.B. Act 3 of 2000, w.e.f. 1.4.1999.](a)by such class of persons, or(b)in respect of entertainment provided in such class of hotels or restaurants and in such area or areas.as may be specified therein.(2)[ The entertainment tax shall be recoverable from the proprietor.] [Sub-section (2) inserted by W.B. Act 8 of 1990.]
