Section 5 in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
5. Payment of tax and penalty. -
(1)Subject to the provision of subsection (2), every [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] shall pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him for any year to the prescribed authority in the prescribed manner on or before the last day of February of that year. If any [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] fails to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] 1 from him on or before the aforesaid date, he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees five per month or a part thereof for every black and white television set,(b)rupees ten per month or a part thereof for every colour television set, and(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 penalty are fully paid by him:[Provided that, if the State Government deems fit and proper, it may, by a notification, published in the Official Gazette, extend the aforesaid last date of payment of tax for any year] [Proviso added by W.B. Act 5 of 1985.].(2)Where any holder becomes liable to pay the [tax under section 4 during] [Words and figure substituted by W.B. Act 15 of 1983.] a year after the last day of January of that year, he shall pay in the prescribed manner the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the last day of the month succeeding the month in which he becomes so liable and on his failure to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him on or before the aforesaid date he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees five per month or a part thereof for every black and white television set,(b)rupees ten per month or a part thereof for every colour television set, and(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 and penalty are fully paid by him :Provided that if in any year the [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] becomes liable to pay the tax as specified in the [first proviso] [Words substituted by W.B. Act 15 of 1983.] to section 4, the rate of penalty for default to tax for that year shall be one-half of the rate of penalty specified in this sub-section.(3)[ A holder of a video cassette recorder set or a video cassette player set shall pay the amount of tax under-] [Sub-section (3) first inserted by W.B. Act 15 of 1983, then substituted by W.B. Act 5 of 1985.](a)sub-section (1) of section 4A due from him for any week, and(b)sub-section (2) [or sub-section (3)] [Words, figure and brackets inserted by W.B: Act 1 of 1986.] of section 4A due from him for any year,to the prescribed authority in the prescribed manner within seven days from the end of such week or within such notified time, as the case may be. If such holder fails to pay the amount of tax under section 4A within the aforesaid period, he shall be liable to pay a penalty at the rate of [rupees ten per week] [Words substituted by W.B. Act 1 of 1992.] or part thereof per video cassette recorder set or video cassette player set till the tax under section 4A and the penalty are fully paid by him.[* * * * * *] [Sub-section (4) first inserted by W.B. Act 6 of 1991, then omitted by W.B. Act 4 of 1998 after some changes by W.B. Acts 16 of 1994 and 3 of 1998.]
