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 the long title, the words "on and from the holders of television sets, video cassette recorder sets and video cassette player sets" shall be omitted; (2) in the preamble, the words "on and from the holders of television sets, video cassette recorder sets and video cassette player sets" shall be omitted; (3) in section 4A,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Subject to the provisions of sub-section (2) and other provisions elsewhere contained in this Act, there shall be levied on, and collected from, a holder of a video cassette recorder set or sets or a holder of a video cassette player set or sets a tax, in addition to the tax referred to in section 4, where such holder makes any public performance or exhibition of film through a video cassette recorder set or a video cassette player setagainst payments made or to be made by persons admitted to witness such performance or exhibition at the rates specified below:— (a) if the place of any performance or exhibition is within the area of Calcutta as described in Schedule I to the CalcuttaMunicipal Corporation Act, 1980,— (i) in the case where the Rs. 900 per number of seats does week, not exceed 100 (ii) in the case where the Rs. 1,200 per number of seats exceeds week, 100 but does not exceed 200 (iii) in the case where the Rs. 1,500 per number of seats exceeds week; 200 (b) if the place of any performance or exhibition is within the area of a municipal corporation, other than Calcutta referred to in clause (a), or a municipality or a notified area,— (i) in the case where the Rs. 600 per number of seats does week, not exceed 100 (ii) in the case where the Rs. 900 per number of seats exceeds week, 100 but does not exceed 200 (iii) in the case where the Rs. 1,250 per number of seats exceeds week; 200 West Ben. Act LIX of