Section 6 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
6. Exemptions. -
(1)No tax [under this Act shall be payable] [Words first substituted by W.B. Act 15 of 1983, then again substituted by W.B. Act 16 of 1994.] by the Central Government or any State Government, or the Corporation of Calcutta or any Municipality, Zilla Parishad, Panchayat Samiti or Gram Panchayat.(2)No tax shall be leviable in respect of any [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.] owned and used by an educational institution, which is recognised by the State Government or by any officer authorised by the State Government in this behalf and which, on an application being made to the prescribed authority in the prescribed form, is exempted by such authority, after such enquiry as it deems fit to make, from payment of the tax, subject to such terms and conditions as may be prescribed.(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.](5)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], who has paid the tax in respect of that set and claims that he shall not use or he has not used that set throughout the year, for which the tax is paid, may apply to the prescribed authority in the prescribed form for a certificate of exemption from payment of tax for the relevant year. If the prescribed authority is satisfied, on such enquiry as it deems fit, that the claim is proved by the applicant, it may grant the certificate of exemption to the applicant, subject to such terms and conditions as may be prescribed.(6)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], other than a dealer in, or a manufacturer of, such set, who on an application made to the prescribed authority in the prescribed manner satisfies such authority that he ceases to be a holder in respect of that set with effect from a date prior to the 1st day of July of a year, shall be entitled to the exemption of fifty per cent, of the tax and fifty per cent, of the penalty payable under section 4 and section 5 respectively for that set for that year.(7)No tax shall be leviable on such other [television sets, video cassette recorder sets or video cassette player sets] [Words substituted by W.B. Act 15 of 1983.] as may be prescribed.
