Section 6A in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
6A. [ Exemption from penalty. - Where any tax payable under section 4 by any holder of video cassette recorder set or video cassette player set in respect of any year or years or part of any year falling during the period commencing on the first date of his liability to pay such tax and] [Section 6A inserted by W.B. Act 6 of 1990.] [ending on the 31st day of December, 1992,] [Words, figures and letters first substituted by W.B. Act 18 of 1990, then again substituted by W.B. Act 1 of 1992.] has not been or is not paid by the time specified in sub-section (1) or sub-section (2) of section 5, no penalty shall, notwithstanding anything contained in subsection (1) or sub-section (2) of section 5, be payable by such holder, provided that he pays, in the prescribed manner, the entire amount of such tax in respect of such year or years or part of any year, as the case may be, at a time to the prescribed authority on or [before the 31st day of December, 1992] [Words, figures and letters first substituted by W.B. Act 18 of 1990, then again substituted by W.B. Act 1 of 1992.].
