Section 4A(2) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(2)[ Where the performance or exhibition of films referred to in subsection (1) is made in an omnibus registered under the Motor Vehicles Act, 1939, the tax for each year shall be at such rate, not exceeding rupees three thousand per year per set, and shall be payable within such time, as may be specified in a notification issued by the State Government in this behalf, irrespective of whether payments are separately made or not by persons witnessing such performance or exhibition.] [Sub-section (2) inserted by W.B. Act 5 of 1985.]
