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) after section 4A. the following section shall be inserted:— "Registration of 4AA. (1) Every proprietor of a hotel or restaurant who proprietor. is liable to deposit the entertainment tax under section 3 recoverable from, or the luxury tax under section 4 payable by him as referred to in section 4A 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 for the first time to deposit tax under the said section or within ninety days from the date of coming into force of this section, whichever is later. (2) If a proprietor fails to get himself registered within the time specified in sub-section (1), the prescribed authority may, after giving such proprietor a reasonable opportunity of being heard, impose a penalty of a sum not exceeding five thousand rupees for each month of default. (3) No penalty under sub-section (2) shall be imposed in respect of the same fact for which proceeding under sub-section (1) of section 6 has been initiated and no such proceeding shall be initiated in respect of a fact for which a penalty under sub-section (2) of this section has been imposed."; (2) in section 4C, for the words "two per centum", the words "one per centum" shall be substituted; (3) in section 6.— (a) in sub-section (1),— (i) for the words "If any person fails to pay the entertainment tax or the luxury tax", the words "If any proprietor fails to get himself registered under this Act or fails to deposit the entertainment tax or the luxury tax" shall be substituted; (ii) for the words "five hundred rupees", the words "five thousand rupees" shall be substituted; (iii) for the words "five rupees", the words "five hundred rupees" shall be substituted; (b) in sub-section (2),— (i) for the word "person", the word "proprietor" shall be substituted; (ii) for the words "to pay the tax which was payable by him", the words "to deposit tax which was payable" shall be substituted.