Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922,— (1) in section 2, in clause (7), for the words "seats or other accommodation in a place of entertainment;", the words "accommodation or participation in any entertaining event in such place of entertainment;" shall be substituted; (2) in section 3,— (a) in sub-section (3), in the Table,— (i) in column (2), for the figures "25", wherever they occur, the figures "40" shall be substituted; (ii) after item (b) and the entries relating thereto in column (1), in column (2) and in column (3), the following items and entries relating thereto in column (1), in column (2) and in column (3) shall be inserted:— "(bb) Pool game or Any 20 per centum bowling game value of such value. (bbb) Sports and games Any 20 per centum held in an amuse- value of such value."; ment park, theme park or water games park West Ben. Act VI of 1982. West Ben. Act XV of 1994. West Ben. Act XLIX of 1994. West Ben. Act XIX of 1996. West Ben. Act XV of 2001. West Ben. Act XVII of 2001. PART THE KOLKATA GAZE'l 1 h„ EXTRAORDINARY, MARCH 26, 2002 3 The West Bengal Finance Act, 2002. (Section 4.) :Or • 10 (iii) in item (c),— (A) for sub-item (ii) and the entry relating thereto in column (1), the following sub-items and entries relating thereto in column (1) shall be substituted:— "(ii) circus; (iiA) sports and games including those referred to in item (bb) or item (bbb);"; (B) in sub-item (iv), for the words, letter and brackets "or item (b):", the words, letters and brackets ", item (b), item (bb) or item (bbb):" shall be substituted; (b) in sub-section (3a), for the words "sixty-five per centum of such value:", the words "thirty per centum of such value:" shall be substituted; (3) in section 8B,— (a) for the existing marginal note, the following marginal note shall be substituted:— "Special provision for new and existing cinema hall."; (b) section 8B shall be renumbered as sub-section (1) of that section and after sub-section (1) as so renumbered, the following sub-section shall be added:— "(2) Where the proprietor of an existing cinema hall makes any expansion or modernization of its features or the facilities provided in such hall, such proprietor shall be entitled to retain, by way of subsidy, such amount of the entertainment tax as collected against the value of ticket for admission to such hall, up to a period not exceeding three years from such date and subject to such conditions and restrictions, as may be prescribed.". Amendment of West Ben. Act VI of 1979.