Section 4A(4c) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(4c)[ Notwithstanding anything contained elsewhere in this Act,-] [Sub-section (4c) inserted by W.B. Act 8 of 1998.](a)where a sub-cable operator referred to in clause (b) of the Explanation to sub-section (4a) is a holder of a video cassette recorder set or video cassette player set and transmits from such set for exhibition of any performance, film or programme through the same cable television network by which he provides cable service to customers as referred to in clause (ii) of sub-section (4a), such sub-cable operator, irrespective of whether or not such sub-cable operator charges or collects any amount separately from persons witnessing such performance, film or programme, shall be liable to pay a tax at such rate, not exceeding ten thousand rupees per year in respect of exhibition of such performance, film or programme through his video cassette recorder set or video cassette player set, within such time as may be specified in a notification issued by the State Government in this behalf, and different rates may be specified for such exhibition in different areas;(b)the prescribed authority shall, after making such enquiry as he may think necessary and after giving the sub-cable operator a reasonable opportunity of being heard, fix the date on and from which such sub-cable operator shall be liable to pay tax under clause (a);(c)every sub-cable operator referred to in clause (a) shall make an application for a certificate of enrolment in the prescribed manner to the prescribed authority within six months from the date of coming into force of section 4 of the West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998, or ordinarily within ninety days from the date of transmitting any performance, film or programme for exhibition as referred to in that clause, whichever is later;(d)the prescribed authority shall, subject to such conditions and restrictions as may be prescribed, issue a certificate of enrolment to the applicant in the prescribed form, if the prescribed authority is satisfied that the application for certificate of enrolment is in order;(e)where a sub-cable operator, who is required to apply for a certificate of enrolment under clause (c), fails to make such application to the prescribed authority within the time specified under that clause and if such authority, after giving the sub-cable operator a reasonable opportunity of being heard, is satisfied that the delay in making application for such certificate of enrolment was without any reasonable cause, it may impose by way of penalty a sum not exceeding twenty rupees for each month of delay;(f)a sub-cable operator liable to pay tax under clause (a) shall pay the amount of tax payable by him under that clause for any year to the prescribed authority in the prescribed manner, failing which he shall be liable to pay a penalty of a sum not exceeding fifty rupees for each month of default if the prescribed authority is satisfied that such default was without any reasonable cause:Provided that the penalty under this clause shall not be imposed without giving the sub-cable operator a reasonable opportunity of being heard;(g)the provisions of section 9A shall apply mutatis mutandis in respect of a sub-cable operator who is in default in making payment of tax or penalty under this sub-section.
