Section 4B in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
4B. [ Exemption from payment of tax under Bengal Act 5 of 1922. - Where tax is payable under section 4A by a holder of a video cassette recorder set or a video cassette player set for public performance or exhibition referred to in that section, no entertainments tax, surcharge or additional surcharge shall be leviable or payable under the Bengal Amusements Tax Act, 1922 in respect of such performance or exhibition.] [Section 4B inserted by W.B. Act 15 of 1983.]
