Amendment status not verified — confirm the current text below against the official source.
170 The West Bengal Finance Act, 1994. XVI of 1994.] (Section 9.) (c) if the place of any performance Rs. 600 or exhibition is withinan area, per week; other than the area referred to in clause (a) or clause (b) (b) after sub-section (4), the following sub-section shall be inserted:— "(4a) Where any owner,: or any person for the time being in possession, of a satellite transmission receiver receives through dish antenna the signal of any performance, film or any other programme telecast and, by using modulator or amplifier, makes arrangement for exhibition of such performance, film or programme to customers through his television set or television set of the customers for paymint received or receivable by such owner or person, as the case may be, he shall be liable to pay a tax at such rate, not exceeding one thousand and five hundred rupees per week per set of satellite transmission receiver with dish antenna, as may be specified in a notification issued by the State Government in this behalf and different rates may be specified for differen areas: Provided that if the owner or person is a holder of a video cassette player set or video cassette recorder set and is liable to pay tax under sub-section (4)and transmits the performance, film or programme referred to in this sub-section through the same cable referred to in sub section (4), he shall not be liable to pay tax under this sub-section or vice versa."; (c) after sub-section (7), the following sub-section shall be added:— "(8) The provisions of sub-section (5), sub- section (6) and sub-section (7) shall apply mutatis mutandis in respect of an owner or a person liable to pay a tax under sub-section (4a)."; (4) in section 5, in sub-section (4), after the words, figures, letter and brackets "sub-section (4) of section 4A", the words, figure, letter and brackets "or any owner or person liable to pay tax under sub-section (4a) of that section" shall be inserted; 171 The West Bengal Finance Act, 1994. [West Ben. Act XVI of 1994.] (Section 9.) (5) in section 6, in sub-section (1), for the words "shall be leviable in respect of any television set, video cassette recorder set or video cassette player set owned and used", the words "under this Act shall be payable" shall be substituted; (6) section 8 shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub- section shall be inserted:— "(2) The prescribed authority may search any building, premises or place where it has reason to believe that any satellite transmission receiver including dish antenna with modulator or amplifier is kept and the owner of which, or the person in possession of which, is liable to pay tax under sub- section (4a) of section 4A, and ask the person or persons in whose building, premises or place such satellite transmission receiver with modulator or amplifier is found, necessary questions for determination of the liability to pay tax."; (7) in section 9,— (a) after the words "a video cassette player set", the words, figures, letters and brackets "or from the person liable to pay tax under sub-section (4a) of section 4A" shall be inserted; (b) after the words "such holder", the words "or such person, as the case may be," shall be inserted; (8) in section 10, in sub-section (1), after the words "a video cassette player set", the words "or any person" shall be inserted. 172