Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Entertainment-cum-Amusement Tax Act, 1982,— (1) in section 4A, after sub-section (3), the following sub-section shall be added:— "(4) Where a holder of a video cassette recorder set or a holder of a video cassette player set or a holder of a television set transmits from such set for exhibition of performances, films or any other programmes through Cable television network to customers for payment received or receivable by such holder, he shall, in addition to the tax, if any, payable by him under section 4, be liable to pay a luxury- cum-entertainment and amusement tax at such rate not exceeding one thousand rupees per week per set as may be specified in a notification issued by the State Government in this behalf: Provided that the State Government may specify different rates of tax payable under this section according to the use of television set, video cassette recorder set or video cassette player set in different areas of West Bengal: 98 The West Bengal Finance Act, 1991. VI of 1991.] (Section 8.) Provided further that the provisions of this sub-section shall not apply to a holder of a video cassette recorder set or video cassette player set referred to in sub-section (3)."; (2) in section 5, after sub-section (3), the following sub-section shall be added:— "(4) A holder of sets referred to in sub-section (4) of section 4A shall pay the amount of tax payable by him under that sub-section for a week to the prescribed authority in the prescribed manner within seven days from the end of such week or within such further time as the State Government may by notification extend, failing which he shall be liable to pay a penalty at the rate of twenty-five rupees per week or part thereof per set."; (3) in section 6, sub-section (4) shall be omitted. 99