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,— (1) in section 3, in sub-section (1), for the words "which is provided with luxury,", the words "which is provided with luxury, or within the premises of such hotel or restaurant," shall be substituted; (2) in section 4,— (a) for clause (a), the following clause shall be substituted:— "(a) in the case of a restaurant situated— (i) within the area of Kolkata as described in Schedule I to the Kolkata Municipal Corporation Act, 1980, at the rate West Ben. Act LIX of 1980. (3) 6 THE KOLKATA GAZETTE, EXTRAORDINARY, JULY 31, 2006 [PART III The West Bengal Finance Act, 2006. Amendment of West Ben. Act VI of 1979. (Section 6.) of an annual sum of rupees two thousand for every ten square metres or part thereof, (ii) within the area of Kolkata Metropolitan Planning Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979, excluding the area as mentioned in sub-clause (i), at the rate of an annual sum of rupees one thousand and five hundred for every ten square metres or part thereof, (iii) within the area of Siliguri Municipal Corporation, Asansol Municipal Corporation and Durgapur Municipal Corporation, as mentiond in the Siliguri Municipal Corporation Act, 1990, the Asansol Municipal Corporation Act, 1990 and the Durgapur Municipal Corporation Act, 1994, respectively, at the rate of an annual sum of rupees one thousand for every ten square metres or part thereof, (iv) within any area not included in the area as mentioned in sub-clause (i), sub-clause (ii) or sub-clause (iii), at the rate of an annual sum of rupees five hundred for every ten square metres or part thereof, in respect of so much of the floor area of restaurant which is provided with luxury, and"; (b) second proviso shall be omitted.