Section 4BB(3)(d) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(d)shall be liable to pay, by way of penalty,-(i)in default of payment of tax payable by him, or(ii)on his failure, without reasonable cause, to get himself enrolled under clause (b), or(iii)on his failure, without reasonable cause, to furnish the return under clause (c) for any period referred to in clause (c) by the prescribed date,