Section 4BB(3)(e) in The West Bengal Entertainment-Cum-Amusement Tax Act, 1982
(e)shall, before he furnishes a return under clause (c), pay into a Government Treasury or the Reserve Bank of India in the prescribed manner full amount of tax due from him under this Act according to such return and shall furnish along with such return a receipt from such Government Treasury or the Reserve Bank of India showing payment of such amount.