West Bengal Advertisement Tax Act, 1976

No: 16 Dated: Apr, 01 1976

THE WEST BENGAL ADVERTISEMENT TAX ACT, 1976

West Bengal Act XVI of 1976

    An Act to provide for the levy of a tax on advertisement exhibited by cinematograph.

    Whereas it is expedient to provide for the levy of a tax on advertisement exhibited by cinematograph and for matters connected therewith or incidental thereto;

   It is hereby enacted as follows:-

1. Short tile and commencement. - (1) This Act may be called the West Bengal Advertisement Tax Act, 1976.

(2) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

2. Definitions. - In this Act, unless the context otherwise requires,-

(a) "business" means so much of the business of a proprietor as relates to exhibition of advertisements at a place of public exhibition;

(b) "cinematograph" includes any apparatus for the representation of moving pictures or series of pictures including slides;

(c) "film" means a cinematograph film containing an advertisement.

(d) "place" includes a house, building, tent, enclosure, open space and any description of transport, whether by land, water or air;

(e) "prescribed" means prescribed by rules made under this Act;

(f) "proprietor" in relation to a place includes any person responsible for, or for the time being in charge of, the management thereof;

(g) "public exhibition" means an exhibition to which persons are admitted on payment; and

(h) "slide" means a slide containing an advertisement.