Section 4A(4b) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(4b)[ The prescribed authority shall, after making such enquiry as he may think necessary and after giving the owner or the person, referred to in sub-section (4a) of section 4A, a reasonable opportunity of being heard, fix the date on and from which such owner or person shall become liable to pay tax under the said sub-section.] [Sub-section (4b) inserted by W.B. Act 3 of 1998.]
