The West Bengal Entertainments And Luxuries ( Hotels And Restaurants ) Tax Act, 1972
west-bengal · 1972
- S. 1(1) This Act may be called the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972
- S. 2In this Act, unless the context otherwise requires, — Definitions
- S. 3—
- S. 4—
- S. 5The entertainment tax and the luxury tax shall be recoverable in such manner and by such authority as may be prescribed
- S. 6—
- S. 7—
- S. 8(1) Any officer not below the rank of Amusement Tax Inspector Inspection
- S. 9No entertainments tax, in relation to an entertainment in a hotel Saving
- S. 10(1) The State Government may make rules for carrying out the Rules