Section 4A(5) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(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.
