Amendment status not verified — confirm the current text below against the official source.
In the Bengal Amusements Tax Act, 1922, in section 8C, in clause (a),— (1) for sub-clause (i), the following sub-clause shall be substituted:— "(i) in the case of a new multiplex theatre complex,— (A) if it is situated under the jurisdiction of the Kolkata Municipal Corporation or the municipalities of Baranagar, Dum Dum, South Dum Dum and Bidhannagar, four years, where it constitutes not less than three theatres and three years, where it constitutes two theatres, (B) if it is situated in the districts of Howrah, Hooghly, Burdwan, Nadia, Purba Medinipur,Paschim Medinipur, North 24-Parganas excluding the areas mentioned in item (A) and the areas under Sunderbans and South 24-Parganas excluding the areas under the Kolkata Municipal Corporation mentioned in item (A) and Sunderbans, six years, where it constitutes not less than three theatres and five years, where it constitutes two theatres, and (C) if it is situated in an area other than those areas specified in items (A) and (B) above, seven years, where it constitutes not less than three theatres and six years, where it constitutes two theatres, or till such date when the total amount of entertaiments tax retained by such proprietor, by way of subsidy, does not exceed the total amount invested for the purpose of making the new multiplex theatre complex, whichever is earlier, from the date of commencement of such multiplex theatre complex; or"; (2) for sub-clause (ii), the following sub-clause shall be substituted:— "(ii) in the case of an existing cinema hall converted into a multiplex theatre complex,— (A) if it is situated under the jurisdiction of the Kolkata Municipal Corporation or the municipalities of Baranagar, Dum Dum, South Dum Dum and Bidhannagar, three years, where it constitutes not less than three theatres and two years, where it constitutes two theatres, (B) if it is situated in the districts of Howrah, Hooghly, Burdwan, Nadia, Purba Medinipur, Paschim Medinipur, North 24-Parganas excluding the areas mentioned in item (A) and the areas under Sunderbans and South 24-Parganas excluding the areas under the Kolkata Municipal Corporation mentioned in item (A) and Sunderbans, five years, where it constitutes not less than three theatres and four years, where it constitutes two theatres, and PART THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 3 The West Bengal Finance Act, 2010. (Sections 3, 4.) (C) if it is situated in an area other than those areas specified in items (A) and (B) above, six years, where it constitutes not less than three theatres and five years, where it constitutes two theatres, or till such date when the total amount of entertainments tax retained by such proprietor, by way of subsidy, does not exceed the total amount invested for converting an existing cinema hall into a multiplex theatre complex, whichever is earlier, from the date of commencement of such multiplex theatre complex:". Amendment of West Ben. Act VI of 1979. Amendment of West Ben. Act VI of 1982.