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, in sub-section (1) of section 3, for the third proviso, the following proviso shall be substituted, and shall be deemed to have been substituted, with effect from the 1st day of April, 1999:— "Provided also that the State Government may, by notification pub- lished in the Official Gazette, direct that subject to such conditions and restrictions as may be specified therein, no entertainment tax shall be payable— (a) by such class of persons, or (b) in respect of entertainment provided in such class of hotels or restaurants and in such area or areas, as may be specified therein.". 18 The West Bengal Finance Act, 2000. III of 2000.] (Sections 5, 6.)