(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. In this Act, unless the context otherwise requires, — Definitions.
(a) "Calcutta" means the town of Calcutta as defined in section 3 of the Calcutta Police Act, 1866, together with the suburbs of Calcutta as defined by notification under section 1 of the Calcutta Suburban Police Act, 1866;
(b) "entertainment" means any exhibition, performance,amusement, game, sport, cabaret, dance or floor show and includes performance by any singer, musician or bandsman provided in any hotel or restaurant;
(c) "entertainment tax" means tax payable under section 3 of this Act;
Short title, extent and application.
131 The West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972.
[West Ben. Act (Sections
(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 includes the person who for the time being is in charge of management of a hotel;
(h) "restaurant" includes an eating-house.
Liability for 3. An entertainment tax shall be payable by every person who is 'nun' 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 10 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 25 per centum of such payment for admission to the place of entertainment.
4. There shall be charged, levied and paid to the State Government a luxury tax by the proprietor of every hotel and restaurant in which there is provision for luxury and such tax shall be calculated at the rate of an annual sum of rupees one hundred for every ten square metres or part thereof in respect of so much of the floor area of the hotel which is provided with luxury.
5. The entertainment tax and the luxury tax shall be recoverable in such manner and by such authority as may be prescribed.