Section 5(1) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(1)Subject to the provision of subsection (2), every [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] shall pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] from him for any year to the prescribed authority in the prescribed manner on or before the last day of February of that year. If any [holder of a television set or a video cassette recorder set or a video cassette player set] [Words substituted by W.B. Act 15 of 1983.] fails to pay the amount of [tax under section 4 due] [Words and figure substituted by W.B. Act 15 of 1983.] 1 from him on or before the aforesaid date, he shall be liable to pay a penalty [at the rate of,-] [Words, brackets and letters substituted by W.B. Act 15 of 1983.](a)rupees five per month or a part thereof for every black and white television set,(b)rupees ten per month or a part thereof for every colour television set, and(c)[rupees ten] [Words substituted by W.B. Act 1 of 1992.] per month or a part thereof for every video cassette recorder set or every video cassette player set, till the tax under section 4 penalty are fully paid by him:[Provided that, if the State Government deems fit and proper, it may, by a notification, published in the Official Gazette, extend the aforesaid last date of payment of tax for any year] [Proviso added by W.B. Act 5 of 1985.].
