Section 4A(4a)(b) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(b)"sub-cable operator" means a person, other than any owner or person who is a cable operator referred to in this sub-section, who, on the basis of an agreement, contract or any other arrangement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers;