Section 5(2) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(2)Where any holder becomes liable to pay the [tax under section 4 during] [Words and figure substituted by W.B. Act 15 of 1983.] a year after the last day of January of that year, he shall pay in the prescribed manner the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the last day of the month succeeding the month in which he becomes so liable and on his failure to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the aforesaid date he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees five per month or a part thereof for every black and white television set,(b)rupees ten per month or a part thereof for every colour television set, and(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 and penalty are fully paid by him :Provided that if in any year the [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] becomes liable to pay the tax as specified in the [first proviso] [Words substituted by W.B. Act 15 of 1983.] to section 4, the rate of penalty for default to tax for that year shall be one-half of the rate of penalty specified in this sub-section.
