West Bengal Entertainments And Luxuries (Hotels And Restaurants) Tax Act, 1972
No: 21 Dated: Jul, 25 1972
THE WEST BENGAL ENTERTAINMENTS AND LUXURIES (HOTELS AND RESTAURANTS) TAX ACT, 1972
West Bengal Act XXI of 1972
An Act to provide for the imposition of taxes on entertainments and luxuries in hotels and restaurants.
Whereas it is expedient to provide for the imposition of taxes on entertainments and luxuries in hotels and restaurants and for matters connected therewith ;
It is hereby enacted as follows :-
1. Short title, extent and application. - (1) This Act may be called the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972.
(2) It extends to the whole of West Bengal.
(3) It shall apply in the first instance only to Calcutta but the State Government may, by notification in the Official Gazette, apply the provisions of this Act to any other area specified in such notification.
2. Definitions. - In this Act. unless the context otherwise requires,-
(a) "Calcutta" means the area described in Schedule I to the Calcutta Municipal Corporation Act, 1980;
(b) "entertainment" means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show ***** provided in any hotel or restaurant ;
(c) "entertainment tax" means tax payable under section 3 of this Act ;
(d) "luxury" means provision for air-conditioning through airconditioner or central air-conditioning or any other mechanical means provided in any of the rooms, or in any part of a building which constitutes a hotel or restaurant;
(e) "luxury tax" means tax levied under section 4 of this Act;
(f) "prescribed" means prescribed by rules made under this Act;
(g) "proprietor" in relation to a hotel or restaurant includes the person who for the time being is in charge of management of a hotel or restaurant;
(h) "restaurant" includes an eating-house.
3. Liability for entertainment tax. - (1) An entertainment tax shall be payable by every person who is admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is provided, and such tax shall be calculated at the rate of 30 per centum of the total sum paid or payable by such person for all the services including food and drink supplied to him and also including any fee for admission into such place of entertainment:
Provided that where payment is charged for admission to the place of entertainment, the entertainment tax under this section shall in no case be less than 60 per centum of such payment for admission to the place of entertainment ;
Provided further that the State Government may, by notification published in the Official Gazette, direct that entertainment tax shall be payable-
(a) by such class of persons, or
(b) in respect of entertainment provided in such class of hotels or restaurants,
at such rate lower than that fixed under this section, and subject to such restrictions and conditions, as may be specified in the said notification ;
Provided also that the State Government may, by notification published in the Official Gazette, direct that subject to such conditions and restrictions as may be specified therein, no entertainment tax shall be payable-
(a) by such class of persons, or
(b) in respect of entertainment provided in such class of hotels or restaurants and in such area or areas.
as may be specified therein.
(2) The entertainment tax shall be recoverable from the proprietor.