Section 2(a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(a)"holder of a television set" means a person in whose name a licence is issued in respect of any television set under the Indian Wireless Telegraphy Act, 1933 and includes a person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is black and white set or colour set, and irrespective of the fact whether the person holds such licence or not;(aa)[ "holder of a video cassette player set" means a person who owns a video cassette player set and includes a person, who is, for the time being, found in possession of such set, but does not include a person who owns or possesses such set as a part of video cassette recorder set owned or possessed by him;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.](aaa)["holder of a video cassette recorder set" means a person who owns a video cassette recorder set and includes a person, who is, for the time being, found in possession of such set;] [Clauses (aa), (aaa) and (dd) inserted by W.B. Act 15 of 1983.]
