Amendment status not verified — confirm the current text below against the official source.
(1) Every cable operator referred to in of cable operator. sub-section (4a) of section 4A who is liable to pay tax under that sub-section shall get himself registered with the prescribed authority in the prescribed manner within ninety days from the end of the month in which he has become liable to pay tax under the said sub-section or within ninety days from the date of coming into force of section 5 of the West Bengal Finance Act, 1998, whichever is later. (2) If a cable operator fails to get himself registered within the time specified in sub-section (1), the prescribed authority may, after giving such cable operator a reasonable opportunity of being heard, impose a penalty of a sum not exceeding five hundred rupees for each month of default. (3) No penalty under sub-section (2) shall be imposed in respect of the same fact for which prosecution under clause (c) of sub-section (1) of section 11A has been initiated and no such prosecution shall lie in respect of a fact for which a penalty under sub-section (2) of this section has been imposed. Periodical 5B. (1) Every cable operator registered returns and under this Act shall furnish a return to the payment of tax by registered prescribed authority for each month showing cable operators. his gross receipt and the amount of tax payable thereon in the prescribed manner within such time as may be prescribed. (2) Before a cable operator furnishes a return referred to in sub-section (1), he shall, in the prescribed manner, pay into a Government Treasury or the Reserve Bank of India the full amount of tax due from him in respect of a month as per such return, and shall enclose along with such return a-receipt from the Treasury or the Reserve Bank of India in proof of payment of such amount. Assessment of