Amendment status not verified — confirm the current text below against the official source.
In this Act, unless the context otherwise requires,— Definitions. (a) "business" means so much of the business of a proprietor as relates to exhibition of advertisements at a place of public exhibition; (b) "cinematograph" includes any apparatus for the representation of moving pictures or series of pictures including slides; (c) "film" means a cinematograph film containing an advertisement; (d) "place" includes a house, building, tent, enclosure, open space and any description of transport, whether by land, water or air; (e) "prescribed" means prescribed by rules made under this Act; 83 The West Bengal Advertisement Tax Act, 1976. [West Ben. Act (Section 3.) (0 "proprietor" in relation to a place includes any person responsible for, or for the time being in charge of, the management thereof; (g) "public exhibition" means an exhibition to which persons are admitted on payment; and (h) "slide" means a slide containing an advertisement. Tax on advertise- ment.