Section 181(2) in The Calcutta Municipal Corporation Act, 1980
(2)The Municipal Commissioner may,[by public notice,] [Words substituted by W.B. Act 21 of 1988.] require the owner or the occupier of any land or building or portion thereof [in any ward or part thereof] [Words inserted by W.B. Act 21 of 1988.] used for public cinema shows or theatrical performances or as a place of similar public recreation, amusement or entertainment to furnish a return in such form, within such period and in accordance with such procedure as may be prescribed.
