Section 4A(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(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.]
