Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Entertainment-cum-Amusement Tax Act, 1982, after section 4A, the following section shall be inserted:— 4AA. (1) Notwithstanding anything contained elsewhere in this Act, the expression "video cassette recorder set" or "video cassette player set", wherever it occurs in this Act, or in the rules or notifications made thereunder, shall include video compact disc player set or digital versatile disc player set or any other similar electrical, electronic or mechanical device set. (2) Nothing contained in sub-section (1) shall apply in respect of any cinematograph exhibition where entertainments tax is leviable under section 3 of the Bengal Amusements Tax Act, 1922.'.