Section 46(6) in The West Bengal Panchayat Act, 1973
(6)The State Government may make rules for regulating the collection of the duty on transfers of immovable property and duty on entertainment referred to in sub-section (5), the payment thereof to the Gram Panchayat and the deduction of any expenses incurred by the State Government in the collection thereof.Explanation. - In this section, -(a)"annual value", in relation to any land or building, means an amount equal to six per centum of the market value of such land or buildings at the time of assessment estimated in the prescribed manner;(b)"entertainment" includes any exhibition, cinematograph exhibition, performance, amusement, games or sports to which persons are admitted for payment;[* * * * * * * *] [[Clause (c) omitted by W.B. Act 17 of 1992, which was as under:-'(c) 'Principal Officer' means with reference to -(i)a Government, the drawing and disbursing officer of the person in the employment of such Government,(ii)a local authority, company, firm or other association of persons, the Chairman, Secretary. Treasurer, Manager, or Agent of such local authority, company, firm or other association of persons.'.]]
