Section 4A(3)(a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(a)the holder, who is not liable to pay tax under sub-section (1), makes any performance or exhibition of films through such set or sets in a hotel having lodging facilities at such rate not exceeding rupees [twelve thousand] [Words substituted by W.B. Act 1 of 1992.] per year per set used for such performance or exhibition as may be specified in a notification issued by the State Government in this behalf;