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 2, after clause (c), the following clause shall be inserted:— `(cc) "registered" means registered under section 5A;'; (2) in section 4A, for sub-section (4a), the following sub-sections shall be substituted:— `(4a) Where any owner, or any person for the time being in, of any electrical, electronic or mechanical device, is a cable operator and receives through such device the signal of any performance, film or any other programme telecast, and thereafter such owner or person, against payment received or receivable,— (i) exhibits such performance, film or programme through cable television network directly to customers, or (ii) transmits such signal to a sub-cable operator, who in turn provides cable service for exhibition of such performance, film or programme to the customers, such owner or person shall be liable to pay tax from the month in which he exhibits such performance, film or programme or transmits such signal to a sub-cable operator on the basis of his monthly gross receipt at such rate, not exceeding twenty-five per centum of the monthly gross receipt, as may be specified by the State Government by notification published in the Official Gazette: Provided that where,— (a) a holder of a video cassette recorder set or a holder of a video cassette player set, who is liable to pay tax under sub-section (4), also functions as a cable operator and transmits simultaneously the performance, film or programme through the same cable referred to in sub- section (4) and thereby becomes liable to pay tax under this sub-section, or (b) an owner or person, who is a cable operator and is liable to pay tax under this sub-section, also becomes a holder of a video cassette recorder set or a video cassette player set and transmits simultaneously the performance, film or programme through the same cable television network referred to in this sub-section and thereby becomes liable to pay tax under sub-section (4), such holder of a video cassette recorder set or a video cassette player set, 54 The West Bengal Finance Act, 1998. III of 1998.] (Section 5.) or an owner or person who is a cable operator, shall be liable to pay tax under this sub-section only and not under sub- section (4). Explanation.—For the purposes of this sub-section,---- (a) "cable operator" means any person who provides cable - service directly to customers or transmits signal to a sub-cable operator through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network; (b) "sub-cable operator" means a person, other than any owner or person who is a cable operator referred to in this sub-section, who, on the basis of an agreement, contract or any other arrangement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers; (c) "cable service" means transmission or re-transmission of programmes including broadcast television channel signals or satellite television channel signals or both through cables or by any other means; (d) "cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designed to provide cable service for reception by multiple customers; (e) "gross receipt", in relation to any month or part thereof, shall mean the aggregate of amounts received or receivable by an owner, or a person for the time being in possession, of any electrical, electronic or mechanical device who exhibits any performance, film or any other programme through cable television network directly to customers or who transmits the signal for exhibition of any performance, film or any other programme telecast to a sub-cable operator. (4b) The prescribed authority shall, after making such enquiry as he may think necessary and after giving the owner or the person, referred to in sub-section (4a) of section 4A, a reasonable opportunity of being heard, fix the date on and from which such owner or person shall become liable to pay tax under the said sub-section.'; 55 The West Bengal Finance Act, 1998. [West Ben. Act (Section 5.) (3) in section 5, in sub-section (4), the words, figure, letter and brackets "or any owner or person liable to pay tax under sub- section (4a) of that section" shall be omitted; (4) after section 5, the following sections shall be inserted:— "Registration