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[Cites 0, Cited by 9] [Entire Act]

State of West Bengal - Section

Section 4A in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

4A. [ Levy and collection of tax for exhibition] [Section 4A first inserted by W.B. Act 15 of 1983, then renumbered as sub-section (1) of that section by W.B. Act 5 of 1985.]. - [(1) Subject to the provisions of sub-section (2) and other provisions elsewhere contained in this Act. there shall be levied on, and collected from, a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets a tax, in addition to the tax referred to in section 4, where such holder makes any public performance or exhibition of film through a video cassette recorder set or a video cassette player set against payments made or to be made by persons admitted to witness such performance or exhibition at the rates specified below:-] [Sub-section (1) first substituted by W.B. Act 5 of 1985. Then that sub-section faced some changes by W.B. Acts 1 of 1986, 6 of 1987, 8 of 1990 and 1 of 1992. Finally, the present sub-section (1) substituted by W.B. Act 16 of 1994.]

(a)if the place of any performance or exhibition is within the area of Calcutta as described in Schedule 1 to the Calcutta Municipal Corporation Act, 1980,-
(i) in the case where the number of seats does notexceed 100   Rs. 900 per week,
(ii) in the case where the number of seats exceeds100 but does not exceed 200   Rs. 1,200 per week,
(iii) in the case where the number of seats exceeds200   Rs. 1,500 per week;
(b)if the place of any performance or exhibition is within the area of a municipal corporation, other than Calcutta referred to in clause (a), or a municipality or a notified area,-
(i) in the case where the number of seats does not exceed 100   Rs. 600 per week,
(ii) in the case where the number of seats exceeds 100 butdoes not exceed 200   Rs. 900 per week,
(iii) in the case where the number of seats exceeds 200   Rs. 1,250 per week,
(c) if the place of any performance or exhibition is within anarea other than the area referred to in clause (a) or clause (b) | Rs. 600 per week;
(2)[ Where the performance or exhibition of films referred to in subsection (1) is made in an omnibus registered under the Motor Vehicles Act, 1939, the tax for each year shall be at such rate, not exceeding rupees three thousand per year per set, and shall be payable within such time, as may be specified in a notification issued by the State Government in this behalf, irrespective of whether payments are separately made or not by persons witnessing such performance or exhibition.] [Sub-section (2) inserted by W.B. Act 5 of 1985.]
(3)[Subject to the provision contained elsewhere in this Act, there shall be levied and collected on and from a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets a luxury-cum-entertainment and amusement tax, in addition to such tax referred to in section 4, where-] [Sub-section (3) first inserted by W.B. Act 1 of 1986, then substituted by W.B. Act 5 of 1987.]
(a)the holder, who is not liable to pay tax under sub-section (1), makes any performance or exhibition of films through such set or sets in a hotel having lodging facilities at such rate not exceeding rupees [twelve thousand] [Words substituted by W.B. Act 1 of 1992.] per year per set used for such performance or exhibition as may be specified in a notification issued by the State Government in this behalf;
(b)the holder of such set or sets other than the holder mentioned in clause (a), who is not liable to pay tax under sub-section (1), makes performance or exhibition of films through such set or sets in a hotel, shop, restaurant or business place at such rate not exceeding rupees [ one thousand and two hundred ] [Words first substituted by W.B. Act 8 of 1990, then again substituted by W.B. Act 1 of 1992.] per week per set used for such performance or exhibition as may be specified in a notification issued by the State Government in this behalf,
and such tax shall be payable by such holder within such time as may be specified [ in such notification and different rates may be specified for such performance or exhibition in a hotel, shop, restaurant or business place according to its location in different areas.] [Words substituted by W.B. Act 8 of 1990.][******] [Sub-section (4) first inserted by W.B. Act 6 of 1991, then omitted by W.B. Act 4 of 1998.]
(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.
(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.]
(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.
(5)[ Where the holder of a video cassette recorder set or the holder of a video cassette player set, who has been liable to pay luxury-cum-entertainment and amusement tax under this section, intends to claim exemption from liability to pay such tax on the ground that he will not make any public performance or exhibition of films through such set referred to in sub-section (1) or clause (b) of sub-section (3) during any week or such performance or exhibition of films referred to in sub-section (2) or clause (a) of sub-section (3) during any year] [Sub-sections (5) and (6) inserted by W.B. Act 4 of 1993.] [* * * *] [Words omitted by W.B. Act 4 of 1998.] he shall furnish to the prescribed authority within the prescribed time a declaration in the prescribed form containing such particulars as may be prescribed:Provided that where such holder fails to furnish such declaration, if the prescribed authority, on an application for exemption from liability to pay tax under this section for a week or a year made by such holder after the expiry of such week or year, as the case may be, and after making such enquiries as it may consider necessary, is satisfied that the holder could not furnish the declaration within the prescribed time for reasons and in the circumstances beyond his control and the holder did not make public performance or exhibition or did not transmit for exhibition of performances, during such week or year, as the case may be, it may exempt such holder from liability to pay such tax in respect of such week or year, as the case may be.
(6)[ If it is found on enquiry made by the prescribed authority that the holder, who has furnished declaration under sub-section (5) in respect of a video cassette recorder set or video cassette player set for any week or year, as the case may be, has made any public performance or exhibition of films during such week or year through such set or has transmitted for exhibition of performances during such week through such set, the prescribed authority shall assess, in the prescribed manner, tax payable for such week or year, as the case may be, for such set in accordance with the provisions of this section and, in the case of failure by a holder to inform the prescribed authority before making the performance, exhibition or transmission as aforesaid without any reasonable cause, he may impose a penalty not exceeding fifty per cent of the tax payable for such week or year after giving the holder a reasonable opportunity of being heard.] [Sub-sections (5) and (6) inserted by W.B. Act 4 of 1993.]
(7)[ When an assessment of tax has been made or a penalty has been imposed under sub-section (6), the prescribed authority shall issue a notice in the prescribed form directing the holder to pay the tax or penalty, as the case may be, on or before the date specified in the notice.] [Sub-section (7) inserted by W.B. Act 4 of 1993.]
(8)[ The provisions of sub-section (5), sub-section (6) and sub-section (7) shall apply mutatis mutandis in respect of an owner or a person liable to pay a tax under sub-section (4a).] [Sub-section (8) inserted by W.B. Act 16 of 1994.]