Section 4A(4a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(4a)[ Where any owner, or any person for the time being in possession, of any electrical, electronic or mechanical device, is a cable operator and receives through such device the signal of any performance, film or any other programme telecast, and thereafter such owner or person, against payment received or receivable,-(i)exhibits such performance, film or programme through cable television network directly to customers, or(ii)transmits such signal to a sub-cable operator, who in turn provides cable service for exhibition of such performance, film or programme to the customers,such owner or person shall be liable to pay tax from the month in which he exhibits such performance, film or programme or transmits such signal to a sub-cable operator on the basis of his monthly gross receipt at such rate, not exceeding twenty-five per centum of the monthly gross receipt, as may be specified by the State Government by notification published in the Official Gazette.] [Sub-section (4a) first inserted by W.B. Act 16 of 1994, then substituted by W.B. Act 3 of 1998 after some changes by W.B. Act 29 of 1994.][* * * * * * * * *] [Proviso omitted by W.B. Act 4 of 1998.]Explanation. - For the purposes of this sub-section,-(a)"cable operator" means any person who provides cable service directly to customers or transmits signal to a sub-cable operator through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network;(b)"sub-cable operator" means a person, other than any owner or person who is a cable operator referred to in this sub-section, who, on the basis of an agreement, contract or any other arrangement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers;(c)"cable service" means transmission or re-transmission of programmes including broadcast television channel signals or satellite television channel signals or both through cables or by any other means;(d)"cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designed to provide cable service for reception by multiple customers;(e)"gross receipt", in relation to any month or to any month or part thereof, shall mean the aggregate of amounts received or receivable by an owner, or a person for the time being in possession, of any electrical, electronic or mechanical device who exhibits any performance, film or any other programme through cable television network directly to customers or who transmits the signal for exhibition of any performance, film or any other programme telecast to a sub-cable operator.
