Section 5E in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
5E. [ Maintenance of accounts, records, etc. - Every cable operator shall maintain and keep true and up-to-date accounts and records of gross receipts in respect of payments received or receivable for rendering cable service through cable television network and shall produce and explain such documents before the prescribed authority as and when required.] [Sections 5D and 5E inserted by W.B. Act 3 of 1998.]
