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[Cites 0, Cited by 0] [Section 8(2)] [Section 8] [Entire Act]

State of West Bengal - Subsection

Section 8(2)(a) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982

(a)any type of electrical, electronic or mechanical device used to provide cable service by an owner or person liable to pay tax under sub-section (4a) of section 4A is kept or accounts or records maintained by such owner or person are kept, or