Section 36N(2) in New Town, Kolkata Development Authority Act, 2007
(2)The Chairman may, by a public notice, require the owner or the occupier of the land or building or portion thereof in any area used for public cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment to furnish the return in such form, within such period, and in accordance with such procedure, as may be specified by the Development Authority.