Amendment status not verified — confirm the current text below against the official source.
In the West Bengal Entertainment-cum-Amusement Tax Act, 1982,— (1) in section 2, in clause (f), for the words, letter and brackets "under sub- clause (d)", the words, letter and brackets "under clause (d)" shall be substituted; (2) in section 4A,— (a) for sub-section (4a), the following sub-section shall be substituted:— `(4a) Where any owner or any person for the time being in possession, of any electrical, electronic or mechanical device, is a cable operator and receives through such device the signal of any performance, film or any other programme telecast, and thereafter such owner or person,— (i) exhibits such performance, film or programme through cable television network directly to subscribers, or 4 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 [PART III The West Bengal Finance Act, 2010. (Section 4.) (ii) transmits such signal to a sub-cable operator who in turn provides cable service for exhibition of such performance, film or programme to the subscribers, such owner or person shall be liable to pay tax from the month in which he exhibits such performance, film or programme or transmits such signal to a sub-cable operator, for every connection for such exhibition, at the following rates in respect of different areas, namely:— (A) if the place where such Rs. 10 per month; exhibition as referred to in sub-clause (i) or sub-clause (ii) above is made is situated within the area of the Kolkata Metropolitan Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979 (B) if the place where such Rs. 5 per month. exhibition is made is situated within any area other than the area specified in clause (A) Explanation.—For the purposes of this sub-section,— (a) "cable operator" means any person who provides cable service directly to customers or transmits signal to a sub-cable operator through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network; (b) "sub-cable operator" means a person, other than any owner or person who is a cable operator referred to in this sub- section, who, on the basis of an agreement, contract or any other arrangement made between him and such cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers; (c) "cable service" means transmission or re-transmission of programmes including broadcast television channel signals or satellite television channel signals or both through cables or by any other means; (d) "cable television network" means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designed to provide cable service for reception by multiple customers; (e) "gross receipt", in relation to any month or part thereof, shall mean the aggregate of amounts received or receivable by an owner, or a person for the time being in possession,of any West Ben. Act XIII of 1979. PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 5 The West Bengal Finance Act, 2010. (Section 4.) electrical, electronic or mechanical device who exhibits any performance, film or any other programme through cable television network directly to customers or who transmits the signal for exhibition of any performance, film or any other programme telecast to a sub-cable operator; (f) "service provider" means the Government as a service provider and includes a licensee under the Indian Telegraph Act, 1885, as well as any direct to home operator, cable operator or sub- cable operator; (g) "subscriber" means a person who receives the signals of a service provider at a place indicated by him to the service provider, without further transmitting it to any other person.'; (b) after sub-section (4a), the following sub-section shall be inserted:— `(4aa) Where a direct to home operator provides direct to home service for exhibition of any performance, film or any other programme telecast through satellite signals to subscribers, such direct to home operator shall be liable to pay tax from the month in which he exhibits such performance, film or programme for every connection for such exhibition at the following rates in respect of different areas, namely:— (A) if the place where such Rs. 10 per month; exhibition as referred to above is made is situated within the area of the Kolkata Metropolitan Area as described in the First Schedule to the West Bengal Town and Country (Planning and Development) Act, 1979 (B) if the place where such Rs. 5 per month. exhibition is made is within any area other than the area specified in clause (A) Explanation.—For the purpose of this sub-section, the expression "direct to home operator" means an operator licensed by the Government of India to distribute multi-channel television programmes by using a satellite system directly to subscriber's premises without passing through intermediary such as cable operator, or sub-cable operator.'; (c) in sub-section (8),— (i) after the words "an owner or a person", the words "or a direct to home operator" shall be inserted; (ii) after the words, figure, letter and brackets "under sub-section (4a)", the words, figures, letters and brackets "or sub-section (4aa), as the case may be" shall be inserted; 13 of 1885. West Ben. Act XIII of 1979. 6 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 [PART III The West Bengal Finance Act, 2010. (Section 4.) (3) in section 5A,— (a) in the marginal note, for the words "Registration of cable operator.", the words "Registration of cable operator and direct to home operator." shall be substituted; (b) after sub-section (1), the following sub-section shall be inserted:— "(la) Every direct to home operator referred to in sub-section (4aa) of section 4A who is liable to pay tax under that sub-section shall get himself registered with the prescribed authority in the prescribed manner within ninety days from the end of the month in which he has become liable to pay tax under the said sub- section or within ninety days from the date of coming into force of section 4 of the West Bengal Finance Act, 2010, whichever is later."; (c) for sub-section (2), the following sub-section shall be substituted:— "(2) If a cable operator or a direct to home operator fails to get himself registered within the time specified in sub-section (1) or sub-section (1 a), as the case may be, the prescribed authority may, after giving such cable operator or direct to home operator a reasonable opportunity of being heard, impose a penalty of a sum not exceeding five thousand rupees for each month of default."; (4) in section 5B,— (a) in the marginal note, for the words "Periodical returns and payment of tax by registered cable operator.", the words "Periodical returns and payment of tax by registered cable operators and direct to home operators." shall be substituted; (b) in sub-section (1),— (i) after the words "cable operator", the words "or direct to home operator" shall be inserted; (ii) for the words "his gross receipt", the words "the number of connections to which service has been provided directly or indirectly by him" shall be substituted; (c) in sub-section (2), after the words "cable operator", the words "or a direct to home operator" shall be inserted; (5) in section 5BA,— (a) in the marginal note, for the words "Interest payable by cable operator registered under this Act and determination thereof.", the words "Interest payable by cable operator and direct to home operator registered under this Act and determination thereof." shall be substituted; (b) in sub-section (1), after the words "cable operator", the words "or a direct to home operator" shall be inserted; (c) in sub-section (2), after the words "cable operator", the words "or a direct to home operator" shall be inserted; (d) in sub-section (3), after the words "cable operator", the words "or a direct to home operator" shall be inserted; PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 7 The West Bengal Finance Act, 2010. (Section 4.) (6) in section 5BB, after the words "to the cable operator", the words "or to the direct to home operator" shall be inserted; (7) in section 5BC, for the words, figure and letters "payable under section 5BB", the words, figures and letters "payable under section 5BA or section 5BB" shall be substituted; (8) in section 5C,— (a) in the marginal note, for the words "Assessment of tax payable by registered cable operator.", the words "Assessment of tax payable by registered cable operator and direct to home operator." shall be substituted; (b) after the words "a cable operator", the words "or a direct to home operator" shall be inserted; (c) after the words "such cable operator", wherever they occur, the words "or direct to home operator" shall be inserted; (9) in section 5D,— (a) in the marginal note, for the words "Assessment of tax payable by cable operator other than registered cable operator.", the words "Assessment of tax payable by cable operator and direct to home operator other than registered cable operator and direct to home operator." shall be substituted; (b) after the words "a cable operator", the words "or a direct to home operator" shall be inserted; (c) after the words "such cable operator", wherever they occur, the words "or direct to home operator" shall be inserted; (d) after the words "the cable operator", the words "or the direct to home operator" shall be inserted; (e) after the words, figure, letter and brackets "under sub-section (4a)", the words, figure, letters and brackets "or sub-section (4aa), as the case may be" shall be inserted; (10) in section 5E,— (a) after the words "cable operator", the words "or direct to home operator" shall be inserted; (b) for the words "gross receipts in respect of payments received or receivable for rendering cable service through cable television network", the words "the number of connections for exhibition provided by him directly or indirectly to subscribers" shall be substituted; (11) in section 7,— (a) after the words, figure, letter and brackets "under sub-section (4a)", the words, figure, letters and brackets "or to a direct to home operator liable to pay tax under sub-section (4aa), as the case may be" shall be inserted; (b) for the words "tax or penalty", wherever they occur, the words "tax or penalty or interest" shall be substituted; 8 THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 [PART III The West Bengal Finance Act, 2010. (Section 4.) (12) in section 8,— (a) in sub-section (2), in clause (a),— (i) after the words, figure, letter and brackets "under sub-section (4a)", the words, figure, letters and brackets "or any such device used to provide direct to home service by any direct to home operator liable to pay tax under sub-section (4aa)" shall be inserted; (ii) after the words "maintained by such owner or person", the words "or direct to home operator" shall be inserted; (b) in sub-section (3), after the words "electrical, electronic or mechanical device,", the words "or direct to home operator" shall be inserted; (13) in section 8A,— (a) after the word, figure, letters and brackets "sub-section (4a)", the words, figure, letters and brackets "or any direct to home operator liable to pay tax under sub-section (4aa)" shall be inserted; (b) in clause (b), for the words "his gross receipt", the words "the number of connections provided by him directly or indirectly for exhibition to subscribers" shall be substituted; (c) after the words "such cable operator", wherever they occur, the words "or direct to home operator" shall be inserted; (14) in section 9,— (a) for the words "tax and penalty", the words "tax, penalty and interest" shall be substituted; (b) after the word, figure, letter and brackets "sub-section (4a)", the words, figure, letters and brackets "or from the direct to home operator liable to pay tax under sub-section (4aa)" shall be inserted; (c) after the words "such person", the words "or such direct to home operator" shall be inserted; (15) in section 9A, in sub-section (1),— (a) for the words "tax and penalty", the words "tax, penalty and interest" shall be substituted; (b) after the words, figure, letter and brackets "under sub-section (4a)", the words, figure, letters and brackets "or to a direct to home operator liable to pay tax under sub-section (4aa), as the case may be" shall be inserted; (c) after the words "tax or penalty", the words "or interest" shall be inserted; (16) in section 10, after the words "any person", the words "or any direct to home operator" shall be inserted; (17) in section 11A, in sub-section (1),— (a) after the words, figure, letter and brackets "under sub-section (4a)", the words, figure, letters and brackets "or sub-section (4aa)" shall be inserted; (b) in clause (c), after the word, figure and brackets "sub-section (1)", the words, figure, letter and brackets "or sub-section (1 a)" shall be inserted. 1 PART III] THE KOLKATA GAZETTE, EXTRAORDINARY, MARCH 31, 2010 9 The West Bengal Finance Act, 2010. (Section 5.) Amendment of West Ben. Act XLIX of 1994.