Section 7 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
7. Refund. -
The prescribed authority shall, in the prescribed manner, refund to any holder of a [television set, a video cassette recorder set or a video cassette player set,] [Words substituted by W.B. Act 15 of 1983.] [or to an owner or person liable to pay tax under sub-section (4a) of section 4A or to a person liable to pay tax under sub-section (1) of section 4BB] [Words, figures, letters and brackets inserted by W.B. Act 3 of 2000.] who has paid any excess tax or penalty and who, on an application made, satisfies such authority that-(i)he stands exempted from payment of tax under any of the provisions of section 6 and the penalty so paid, or(ii)he has paid the tax or penalty in excess of the amount due from him under this Act.
