(1) No tax shall be leviable in respect of any television set owned and used by the Central Government or any State Government, or the Corporation of Calcutta or any Municipality, Zill Parishad, Panchayat Samiti or Gram Panchayat.
(2) No tax shall be leviable in respect of any television set owned and used by an educational institution, which is recognised by the State Government or by any officer authorised by the State Government in this behalf and which, on an application being made to the prescribed authority in the prescribed form, is exempted by such authority, after such enquiry as it deems fit to make, from payment of the tax, subject to such terms and conditions as may be prescribed.
(3) The prescribed authority, on an application being made to it in the prescribed form by a dealer in, or a manufacturer of, television sets who keeps such sets for the purpose of trade, may grant, on such terms and conditions as may be prescribed, to such dealer or manufacturer a certificate in the prescribed form to the effect that during the period the certificate is_ in force the dealer or the manufacturer, as the case may be, shall not be liable to pay any tax:
Provided that before granting such certificate the prescribed authority shall make such enquiry as it deems necessary.
(4) No tax shall be leviable in respect of any closed-circuit television set.
(5) Any holder of a television set, who has paid the tax in respect of that set and claims that he shall not use or he has not used that set throughout the year, for which the tax is paid, may apply to the prescribed authority in the prescribed form for a certificate of exemption from payment of tax for the relevant year. If the prescribed authority is satisfied, on such enquiry as it deems fit, that the claim is proved by the applicant, it may grant the certificate of exemption to the applicant, subject to such terms and conditions as may be prescribed.
Exemptions.
105 The West Bengal Entertainment-cum-Amusement Tax Act, 1982.
[West Ben. Act (Sections 7-10.)
(6) Any holder of a television set, other than a dealer in, or a manufacturer of, such set, who on an application made to the prescribed authority in the prescribed manner satisfies such authority that he ceases to be a holder in respect of that set with effect from a date prior to the 1st day of July of a year, shall be entitled to the exemption of fifty per cent. of the tax and of fifty per cent. of the penalty payable under section 4 and section 5 respectively for that set for that year.
(7) No tax shall be leviable on such other television sets as may be prescribed.
Refund. 7. The prescribed authority shall, in the prescribed manner, refund to any holder of a television set, who has paid any excess tax or penalty and who, on an application made, satisfies such authority that—
(i) he stands exempted from payment of tax under any of the provisions of section 6 and the penalty so paid, or
(ii) he has paid the tax or penalty in excess of the amount due from him under this Act.
Power of search.
Recovery of tax and penalty in arrears.
Appeal and rectification of mistakes.
8. The prescribed authority may search any building, premises or place in which it has reason to believe that any television set, the holder of which is liable to pay tax, is kept or concealed and ask the person or persons in whose building, premises or place the television set is found, necessary questions for determination of the liability to pay tax.
9. All arrears of tax and penalty due from the holder of a television set, shall, after giving such holder one month's notice, be recoverable as arrears of land revenue under the Bengal Public Demands Recovery Act,
1913.