Section 6(5) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(5)Any holder of a [television set, video cassette recorder set or video cassette player set] [Words substituted by W.B. Act 15 of 1983.], who has paid the tax in respect of that set and claims that he shall not use or he has not used that set throughout the year, for which the tax is paid, may apply to the prescribed authority in the prescribed form for a certificate of exemption from payment of tax for the relevant year. If the prescribed authority is satisfied, on such enquiry as it deems fit, that the claim is proved by the applicant, it may grant the certificate of exemption to the applicant, subject to such terms and conditions as may be prescribed.
