Section 6(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)The prescribed authority, on an application being made to it in the prescribed form by a dealer in, or a manufacturer of, [television sets, video cassette recorder sets or video cassette player sets] [Words substituted by W.B. Act 15 of 1983.] who keeps such sets for the purpose of trade, may grant, on such terms and conditions as may be prescribed, to such dealer or manufacturer a certificate in the prescribed form to the effect that during the period the certificate is in force the dealer or the manufacturer, as the case may be, shall not be liable to pay and tax :Provided that before granting such certificate the prescribed authority shall make such enquiry as it deems necessary.[* * * * * * *] [Sub-section (4) omitted by W.B. Act 6 of 1991.]
