Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972,— (1) in section 2,— (a) in clause (b), the words "and includes performance by any singer, musician or bandsman" shall be omitted; (b) forclause (d), the following clause shall be substituted:— `(d) "luxury" means provision for— (i) air-conditioning through air-conditioner or central air-conditioning or any other mechanical means, or (ii) air-cooling through air-cooler, provided in any of the rooms, or any part of a building, constituting a hotel or restaurant;'; (2) in section 4, in clause (b), for the words "twenty-five per centum of the daily charges realised or realisable for an occupied room", the words "twenty-five per centum of the daily charges realised or realisable, as the case may be, for an occupied room" shall be substituted and shall be deemed-to have been substituted with effect from the 1st day of April,