Amendment status not verified — confirm the current text below against the official source.
West Ben. Act XXI of 1972. West Ben. Act VI of 1979. West Ben. Act VI of 1982. West Ben. Act XLIX of 1994. West Ben. Act IV of 1999. West Ben. Act XV of 2001. West Ben. Act XXI of 2002. West Ben. Act XXXVII of 2003. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 3 The West Bengal Finance Act, 2006. (Section 3.) sum not exceeding double the amount of entertainments tax, within the date specified in a notice issued in this behalf by the prescribed authority."; (b) for sub-section (3), the following sub-section shall be substituted:— "(3) Where— (a) any proprietor in relation to any entertainment, other than horse racing and cinematograph exhibition, has not obtained any prior permission from the prescribed authority before holding any entertainment, or (b) any proprietor referred to in clause (a), or any proprietor in relation to a pool game or bowling game or sports and games held in an amusement park, theme park or water games park, as the case may be, has not furnished any particulars to the prescribed authority as required under the provisions of this Act or the rules made thereunder, or (c) upon enquiry or information received, the prescribed authority has reasons to believe that— (i) the proprietor referred to in clause (a) has furnished incorrect particulars at the time of obtaining permission from the prescribed authority to hold any entertainment referred to in this sub- section, or (ii) the proprietor in relation to a pool game or bowling game or sports and games held in an amusement park, theme park or water games park, has furnished any particulars required under the provisions of this Act or rules made thereunder which are incorrect or incomplete, the prescribed authority shall, in such manner as may be prescribed, proceed to assess to the best of his judgement the amount of entertainments tax payable by such proprietor after giving him a reasonable opportunity of being heard, and after giving credit for the security furnished under section 4 of the Act, if any, direct such proprietor to pay the amount of tax so assessed in such manner, and within such date, as may be prescribed: `Provided that where the proprietor in relation to pool game or bowling game or sports and games held in an amusement park, theme park or water games park fails to submit the particulars within such date as may be prescribed or wilfully furnishes incorrect particulars and where the prescribed authority is satisfied that there is no reasonable cause for the default, or for furnishing the incorrect particulars, the prescribed authority may direct such proprietor to pay by way of penalty in addition to the amount of entertainments tax so assessed, a sum not exceeding the amount of entertainments tax, which shall be paid within the date specified in a notice issued in this behalf by the prescribed authority."; (2) to section 8C, the following Explanation shall be added:— `Explanation.—For the purpose of this section, the expression "total amount invested", in respect of making a new multiplex theatre complex or converting an existing cinema hall into a new multiplex theatre complex, shall mean any amount paid by the proprietor— (a) for purchasing or developing land for the construction of the multiplex theatre complex and in case, the land so purchased is utilised 4 THE KOLKATA GAZE I 1E, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. (Section 3.) for building any commercial or industrial or residential unit in addition to the multiplex theatre complex, proportionate value of land actually utilised for the construction of the multiplex theatre complex including the proportionate share of land required to be kept vacant as per existing building rules of the municipality where such multiplex theatre complex is situated; or (b) for defraying the cost of construction of the building in which the multiplex theatre complex is situated along with the amount paid towards the cost of construction of the space utilised for setting up of other multi-entertainment activities and facilities as notified by the State Government in the Official Gazette in accordance with the provision of clause (5a) of section 2 of the Act and owned by the proprietor; or (c) where the land and/or building in which the multiplex theatre complex is situated have been taken under a lease agreement for a period of not less than thirty-three years, for premium paid, for the purpose of setting up the multiplex theatre complex; or (d) for purchasing materials and equipments necessary to set up a multiplex theatre complex including cost of computer hardware and software; or (e) for purchasing materials and equipments necessary to set up other multi-entertainment activities and facilities as notified by the State Government in the Official Gazette in accordance with the provision of clause (5a) of section 2 of the Act.'; (3) in section 11E,— (a) for sub-section (1), the following sub-section shall be substituted:— "(1) Any proprietor, in relation to an entertainment, may prefer an appeal against any order of assessment under section 8A or any other order made under the Act, within thirty days from the receipt of a notice of demand or order in respect thereof, or such further period as may be allowed by the said authority for cause shown to his satisfaction, to such authority, and in such manner, as may be prescribed by rules made under this Act: Provided that no appeal shall be entertained by the said authority unless it is satisfied that such amount of entertainments tax, surcharge or additional surcharge as the appellant may admit to be due from him, has been paid."; (b) for sub-section (2), the following sub-section shall be substituted:— "(2) Subject to such procedures as may be prescribed by rules made under this Act, the appellate authority in disposing of any appeal under sub-section (1), may confirm, cancel or modify any order of assessment under section 8A or any other order made under the Act."; (c) for sub-section (3), the following sub-section shall be substituted:— "(3) Subject to the rules as may be made under this Act, in respect of any assessment made or order passed by the prescribed authority, the prescribed authority may, upon application made within thirty days from the date of receipt of demand notice or order, or on PART HI] THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 5 The West Bengal Finance Act, 2006. (Sections 4, 5.) its own motion, within four years from the date of such assessment or order and after giving the proprietor an opportunity of being heard, review such assessment or order passed under the Act."; (4) after section 11E, the following sections shall be inserted:— "Second appeal to 1 lEA. Any proprietor, in relation to an entertainment, Commissioner of Entertainments if aggrieved by an order made under the Act by the Tax. appellate authority, may, in such manner as may be prescribed by rules made under this Act, prefer an appeal to the Commissioner of Entertainments Tax against such order within thirty days from the date of communication of the order or such further period as may be allowed by the said authority for cause shown to his satisfaction. Suo motu revision 11EB. The Commissioner of Entertainments Tax by Commissioner of Entertainments may, on his own motion, call for the record of any Tax. proceedings under this Act in which an order has been passed by an authority subordinate to him and after making such enquiry, may revise the order so passed or may pass such order as he thinks fit: Provided that the Commissioner of Entertainments Tax shall not pass an order under this section, which is prejudicial to the interest of the proprietor without giving him a reasonable opportunity of being heard: Provided further that the Commissioner of Entertainments Tax shall not, on his own motion, revise an order under this section after expiry of three years from the date of the order sought to be revised."; in section 20A, in sub-section (1), for the words "two per centum", the words "one per centum" shall be substituted; (6) in section 20B, in sub-section (1), for the words "two per centum", the words "one per centum" shall be substituted. (5) Amendment of Ben. Act IV of 1944. Amendment of West Ben. Act XXI of 1972.