Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provision of sub-section (2), every holder of a television set shall pay the amount of tax due 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 fails to pay the amount of tax due from him on or before the aforesaid date, he shall be liable to pay a penalty at the rate of rupees five per month or a part thereof per television set, till the tax and the penalty are fully paid by him. (2) Where any holder becomes liable to pay the tax during a year after the last day of January of that year, he shall pay in the prescribed manner the amount of tax due from him on or before the last day of the month succeeding the month in which he becomes so liable and on his failure to 45 of 1860. 104 The West Bengal Entertainment-cum-Amusement Tax Act, 1982. VI of 1982.] (Section 6.) pay the amount of tax due from him on or before the aforesaid date he shall be liable to pay a penalty at the rate of rupees five per month or a part thereof per television set, till the tax and the penalty are fully paid by him: Provided that if in any year the holder of a television set becomes liable to pay the tax as specified in the proviso to section 4, the rate of penalty for default of tax for that year shall be one-half of the rate of penalty specified in this sub-section.