Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922,— (1) in section 2, after clause (3a), the following clause shall be inserted, and shall be deemed to have been inserted, with effect from the 31st day of January, 1996:— `(3b) "The Commissioner of Entertainments Tax" means the Commissioner of Agricultural Income-tax, West Bengal, appointed by the State Government under sub-section (2) of section 21 of theBengal Agricultural Income-tax Act, 1944.'; (2) in section 3,— (a) in sub-section (3a),— (i) for the words "seventy per centunt of such value:", the words "sixty-five per centuin of such value:" shall be substituted; (ii) in the second proviso, for the words "or Nepali", the words ", Nepali or Santhali" shall be substituted; (b) for sub-section (3c), the following sub-section shall be substituted:— "(3c) Notwithstanding anything contained in sub- section (3a), the entertainments tax shall not be charged, levied or paid on such part of the value of each ticket for admission to any cinematograph exhibition as represents service charge realised separately from any person in respect of his admission to such cinematograph exhibition and such service charge shall be at a rate- Ben. Act IV of 1944. 166 The West Bengal Finance Act, 2001. XVI of 2001.] (Section 3.) (i) not exceeding rupees two in the case of a fan- cooled cinema hall, (ii) not exceeding rupees two and fifty paise in the case of a blowercooled cinema hall, and (iii) not exceeding rupees three in the case of an air- conditioned cinema hall, for the purpose of incurring expenditure towards electricity, repair, maintenance, and for the benefit of the employees, of such cinema hall and the service charge so realised shall be utilised in such manner as may be prescribed."; (c) in sub-section (3d),— (i) for the words, figure, letter and brackets "Notwithstanding anything contained in sub- section (3c), no claim", the words, figure, letter and brackets "No claim under sub-section (3c)" shall be substituted; (ii) for the words ", for maintenance of such cinema hall or for providing air-conditioning facilities therein.", the words, letter, figure and brackets ", for the purposes referred to in sub-section (3c)." shall be substituted; (3) in section 11,— (a) in sub-section (1), after the words "The Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (b) in sub-section (2), after the words "The Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (c) in sub-section (3), after the words "the Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (d) sub-section (4) shall be renumbered as clause (a) of that sub-section and in clause (a), as so renumbered,— (i) after the words "the Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (ii) after clause (a), the following clauses shall be inserted:- 167 The West Bengal Finance Act, 2001. [West Ben. Act (Section 3.) "(b) The Collector or the Commissioner of Entertainments Tax may forward to the Bureau of Investigation constituted under section 7 of the West Bengal Sales Tax Act, 1994, any case of alleged or suspected evasion of entertainments tax or show tax as well as malpractices connected therewith for investigation and enquiry and the said Bureau of Investigation shall send a report in respect thereof to the Collector or the Commissioner of Entertainments Tax, as the case may be. (c) The Bureau of Investigation may, for the purpose of carrying out any investigation or making any enquiry referred to in clause (b), exercise all the powers under the section exercisable by different authorities referred to in this section."; (e) in sub-section (5), after the words "The Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (4) in section 11A,— (a) in sub-section (2), after the words "the Collector", the words ", the Commissioner of Entertainments Tax" shall be inserted; (b) sub-section (3) shall be renumbered as clause (a) of that sub-section and— in clause (a), as so renumbered, for the words "Such authority as the State Government may specify in this behalf", the words "The Collector or the Commissioner of Entertainments Tax, as the case may be," shall be substituted; (ii) after clause (a), the following clause shall be inserted:— "(b) On payment of the sum compounded under clause (a) no prosecution for any offence punishable under this Chapter, or the rules made thereunder, shall be instituted or proceeded with in respect of the same fact for which composition of such offence has been made under that clause."; (5) in section 11B, for the words "of the State Government", the words "of the Collector, or the Commissioner of Entertainments Tax, as the case may be," shall be substituted. (i) West Ben. Act XL1X of