Section 5(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)[ A holder of a video cassette recorder set or a video cassette player set shall pay the amount of tax under-] [Sub-section (3) first inserted by W.B. Act 15 of 1983, then substituted by W.B. Act 5 of 1985.](a)sub-section (1) of section 4A due from him for any week, and(b)sub-section (2) [or sub-section (3)] [Words, figure and brackets inserted by W.B: Act 1 of 1986.] of section 4A due from him for any year,to the prescribed authority in the prescribed manner within seven days from the end of such week or within such notified time, as the case may be. If such holder fails to pay the amount of tax under section 4A within the aforesaid period, he shall be liable to pay a penalty at the rate of [rupees ten per week] [Words substituted by W.B. Act 1 of 1992.] or part thereof per video cassette recorder set or video cassette player set till the tax under section 4A and the penalty are fully paid by him.[* * * * * *] [Sub-section (4) first inserted by W.B. Act 6 of 1991, then omitted by W.B. Act 4 of 1998 after some changes by W.B. Acts 16 of 1994 and 3 of 1998.]
