(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. In this Act, unless there is anything repugnant in the subject or Definitions.
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 17 of 1933. 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;
Short title, extent and commencement.
103 The West Bengal Entertainment-cum-Amusement Tax Act, 1982.
[West Ben. Act (Sections 3-5.)
Taxing authorities.
Levy and collection of tax.
Payment of tax and penalty.
(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 entertainment-cum-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.