Amendment status not verified — confirm the current text below against the official source.
(a) Owners or occupiers of distilleries, breweries and bottling plants Rs. 2,500 per annum. (b) Licensed foreign liquor vendors Rs. 2,500 per annum. (c) Owners or occupiers or lessees of residential hotels of 3-star category and above Rs. 2,500 per annum. (d) Licensed country liquor vendors and owners or occupiers or lessees of residential hotels below 3-star category Rs. 500 per annum. (e) Licensed opium, pachwai, toddy or bhang vendors Rs. 250 per annum. (0 Owners, lessees or licencees, as the case may be, of— (i) nursing homes and pathological laboratories Rs. 2,500 per annum, (ii) cinema houses and theatres Rs. 500 per annum, (iii) video parlours and video rental libraries Rs. 2,500 per annum. (g) Owners, licencees or lessees, as the case may be, of premises let out for social functions Rs. 2,500 per annum. (h) Owners or occupiers of cold storages Rs. 900 per annum. 64 The West Bengal Finance Act, 1999. III of 1999.] (Section 7.) Si. Class of persons Rate of tax No. 1 2 - 3