Section 5B in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
5B. [ Periodical returns and payment of tax by registered cable operators. - (1) Every cable operator registered under this Act shall furnish a return to the prescribed authority for each month showing his gross receipt and the amount of tax payable thereon in the prescribed manner within such time as may be prescribed.
(2)Before a cable operator furnishes a return referred to in sub-section (1), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him in respect of a month as per such return, and shall enclose along with such return a receipt from the Treasury of the Reserve Bank of India in proof of payment of such amount.] [Sections 5A, 5B and 5C inserted by W.B. Act 3 of 1998.]
