West Bengal Entertainment-Cum-Amusement Tax Act, 1982
No: 6 Dated: Sep, 28 1982
THE WEST BENGAL ENTERTAINMENT-CUMAMUSEMENT TAX ACT, 1982
West Bengal Act VI of 1982
An Act to provide for the levy and collection of entertainment-cumamusement tax on and from the holders of television sets' in West Bengal
WHEREAS it is expedient to provide for the levy and collection of entertainment-cum-amusement tax on and from the holders of television sets in West Bengal for raising additional resources for the benefit of the State and for matters connected therewith or incidental thereto;
It is hereby enacted as follows :-
1. Short title, extent and commencement. - (1) This Act may be called the West Bengal Entertainment-cum-Amusement Tax Act, 1982.
(2) It extends to the whole of West Bengal.
(3) 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 there is anything repugnant in the subject or context,-
(a) "holder of a television set" means a person in whose name a licence is issued in respect of any television set under the Indian Wireless Telegraphy Act, 1933 and includes a person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is black and white set or colour set, and irrespective of the fact whether the person holds such licence or not;
(b) "month" means a month reckoned according to the British calendar;
(c) "prescribed" means prescribed by rules made under this Act;
(d) "tax" means the [luxury-cum-entertainment and amusement tax] levied under this Act;
(e) "year" means the year commencing on the first day of January and ending on the thirty-first day of [December;]
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 to assist the prescribed authority and may specify the area or areas over which they shall exercise jurisdiction.
(3) Any powers, duties or functions of the prescribed authority may be delegated to the persons appointed under sub-section (2) in accordance with such rules as may be prescribed.
(4) The prescribed authority and the persons appointed under subsection (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.