Section 4 in The West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
4. [ Liability for luxury tax. - There shall be charged, levied and paid to the State Government a luxury tax by the proprietor of every hotel and restaurant in which there is provision for luxury and such tax shall be calculated-] [Section 4 substituted by W.B. Act 5 of 1985 after a change by W.B. Act 7 of 1975.]
(a)in the case of a restaurant at the rate of an annual sum of rupees three hundred for every ten square metres or part thereof in respect of so much of the floor area of restaurant which is provided with luxury, and(b)in the case of a hotel at such rate not exceeding [twenty-five per centum of the daily charges realised or realisable, as the case may be, for an occupied room] [Words 'twenty-five per centum of the daily charges realised or realisable for an occupied room' first substituted for the words 'fifteen per centum of the daily charges of a room' by W.B. Act 1 of 1992. Thereafter the present words substituted for the words 'twenty-five per centum of the daily charges realised or realisable for an occupied room' by W.B. Act 16 of 1994.] provided with the luxury as may be notified by the State Government in the Official Gazette:[Provided that subject to such restrictions and conditions as may be prescribed, no luxury tax shall be charged, levied and paid under clause (b) in respect of daily charges realised or realisable for any occupied room provided with luxury from such class of persons as may be prescribed] [Proviso inserted by W.B. Act 23 of 1997.].
