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West Bengal Entertainmentcumamusement Tax Act, 1982 Complete Act

State: West Bengal

Year: 1982

.....first day of January and ending on the thirty-first day of 66. Word subst. by W.B. Act 8 of 1998. [ December; ] 77. Clause (f) first inst. by W.B. Act 8 of 1998, then subst. by W.B. Act 3 of 2000. (f) "enrolled" means enrolled under sub-clause (d) of sub-section (4c) of section 4A or clause (b) of sub-section (3) of section 4BB; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (g) "luxury-cum-entertainment product" means any product which is ordinarily used for providing audio, visual or audio-visual entertainment, as may be specified by the State Government by notification; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (h} "notification" means a notification published in the Official Gazette; 7a7a. Clauses (g), (h) and (i) inst. by W.B. Act 3 of 2000. (i} "value of supply" means the valuable consideration received or receivable by any person at the time of supply of any luxury-cum-entertainment product at the first instance. Section 3 Taxing authorities (1) The State Government shall prescribe an authority (hereinafter referred to as the prescribed authority) for carrying out the purposes of this Act. (2) The State Government may appoint persons.....