Section 6(6) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(6)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], other than a dealer in, or a manufacturer of, such set, who on an application made to the prescribed authority in the prescribed manner satisfies such authority that he ceases to be a holder in respect of that set with effect from a date prior to the 1st day of July of a year, shall be entitled to the exemption of fifty per cent, of the tax and fifty per cent, of the penalty payable under section 4 and section 5 respectively for that set for that year.
