Section 4BB(3) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(3)Every person liable to pay tax under sub-section (1),-(a)shall pay the tax in such manner, for such period, and by such date, as may be prescribed;(b)shall get himself enrolled with the prescribed authority in the manner prescribed;(c)shall file a return showing the amount of tax payable by him in such form, for such period, and by such date, as may be prescribed;(d)shall be liable to pay, by way of penalty,-(i)in default of payment of tax payable by him, or(ii)on his failure, without reasonable cause, to get himself enrolled under clause (b), or(iii)on his failure, without reasonable cause, to furnish the return under clause (c) for any period referred to in clause (c) by the prescribed date,an amount, not exceeding the amount of such tax payable for the period referred to in sub-clause (iii) of clause (d) as may be imposed by the prescribed authority at the time of assessment of such tax under clause (b) of sub-section (4) in such manner as may be prescribed:Provided that the prescribed authority shall give such person an opportunity of being heard before imposing such penalty :Provided further that no penalty under this clause shall be imposed in respect of the same fact for which prosecution under clause (bb) of sub-section (1) of section 11A has been initiated, and no prosecution shall lie in respect of a fact for which a penally under this clause has been imposed;(e)shall, before he furnishes a return under clause (c), pay into a Government Treasury or the Reserve Bank of India in the prescribed manner full amount of tax due from him under this Act according to such return and shall furnish along with such return a receipt from such Government Treasury or the Reserve Bank of India showing payment of such amount.
