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 (5a),— (a) for the words "not less than three theatres", the words "not less than two theatres" shall be substituted; (b) in sub-clause (i), for the words and figures "capacity of 1000", the words and figures "capacity of 700" shall be substituted; (c) in sub-clause (ii), for the words and figures "capacity of 800", the words and figures "capacity of 500" shall be substituted; (2) in section 7, for sub-section (3), the following sub-section shall be substituted:— "(3) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainments tax shall be paid on the amount of the lump sum, but where the payment of a lump sum or any payment fot a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, the tax shall be charged on such an amount as represents the right of admission to entertainments in respect of which the entertainments tax is payable."; (3) in section 8A, in sub-section (3),— (a) after clause (b), the following clause shall be inserted:— "(bb) any proprietor in relation to. an entertainment, payment for admission to such entertainment is made by means of a lump sum paid as referred to in sub-section (3) of section 7 of the Act, has not furnished any particulars to the prescribed authority as required under the provisions of this Act or the rules made thereunder: Provided that the provisions of this clause shall not apply where the proprietor is a society and the entrance fee charged for its membership is less than rupees twenty-five thousand."; 0 PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 28, 2008 3 The West Bengal Finance Act, 2008. (Section 3.) (b) in clause (c),— (i) in sub-clause (ii), for the words "incorrect or incomplete," the words "incorrect or incomplete, or" shall be substituted; . (ii) after sub-clause (ii), the following sub-clause shall be inserted:— "(iii) the proprietor referred to in clause (bb), has furnished any particulars required under the provisions of this Act or rules made thereunder which are incorrect or incomplete,"; (c) in the proviso, for the words "water games park fails", the words, letters and brackets "water games park or the proprietor referred to in clause (bb), as the case may be, fails" shall be substituted; (4) in section 8B, to sub-section (2),— (a) the following provisos shall be added:— "Provided that once such proprietor has been permitted under this sub-section to retain, by way of subsidy, the amount of the entertainments tax as collected against the value of ticket for admission to his cinema hall, no further benefit under this sub-section shall be allowed to the proprietor in respect of such cinema hall: Provided further that no benefit under this sub-section shall be allowed in respect of multiplex theatre complex as defined under clause (5a) of section 2 of the Act."; (b) the following Explanation shall be added:— "Explanation.—Where an application for subsidy under this section has been submitted before the date of coming into force of the above provisos, the said provisos shall not be applicable in respect of such application."; (5) in section 8C, in clause (a),— (a) in sub-clause (i), after the words "four years", the words ", where it constitutes not less than three threatres and three years, where it constitutes two theatres" shall be inserted; (b) in sub-clause (ii), after the words "three years", the words ", where the complex constitutes not less than three theatres and two years, where the complex constitutes two theatres" shall be inserted; (c) the second proviso shall be omitted; (d) in the Explanation,— (i) in clause (b), for the words "in which the multiplex theatre complex is situated", the words "or part thereof, as the case may be, actually occupied by the multiplex theatre complex" shall be substituted; (ii) in clause (c), for the words "in which the multiplex theatre complex is situated", the words "or part thereof, as the case may be, actually occupied by the multiplex theatre complex" shall be substituted. Amendment of Ben. Act X of