Holders of Television Set, Registered, Tax, Enrolled, Luxury-Cum-
Entertainment Product, Value of Supply

WHERWSi~is cxpedicnl [O provide Ibr ~hcLevy and collcclion of
‘Iluxvry-cum-c~uer[Sn~nmand arnusemcm ~nWcs~Bengal for
raisi~igadditional resources Tor ~bcbenelir of the State and for mnllers
cannectcd Lller~wilhor il~cidcnlal~hcrto;
IFor Sratcmcnr ofObjccu and Kc~mns.3rd Qr: Cdcrrrru Gn:totrtr. E!!r(iurdinq.Pan IV,olthc 13thScprcmkr, 1982, pagc 1720:fur procccdings oChc \Vcs~Bcng:il Lcgisln~ir.~ ,\sscrnb!y, rzcthc pmc~cdingsol {lie~ncc~ingorhiillAsscii~hlyhcldon Ihc 22nd Seprcntbcr, 1952. ‘Inilially, thlr words “IILIIIIII-CIII~IU~IIIL.I~I UII~ nrt1rtfc111~111fur on ~lldfro111 IIIC 1111kilt~rvI$ IP~CI~(III SCIS, video CUS.IC’II~ rccurCIC’r &CIS arrd video CDSSC~IC pla~trSCIS “
wilhin squnn: hr;lckc~\r
crcsuh~li~ufedfclr ltic words “~,~~&I~~III-~I~III-RIIIII.III~I~ IUT
url otrdfrc~r~i,!!rr I~oldrs uf ~elqvi~iur~ SL’IA,” hy s. 8(1) or [he ,Rcngnl Taxn~ionhrvs (Sccond A~ncndmclil)ACI, 1953 (Wcsl Bcn. Acl XVni1983). hwr, llic words “~II:m~d froin 11:c 1rolrli~r.roJ tclrvisiotr ~crs.~,i(lcncassr,rir. rc-tonlerscrs’orrdvidco cfis~,cr/cplawr SCI,T” \VCX omillcd by s. 9(1)uTd1c \’r’cls~Bcngal Final~uuACI. 19911 (IVcst Bun..4c~XVI uf 1994). Yniiially. dlc words “Luxury-cum-c~crhinrncn~ and nmuscmcnl lax on and from hc
holdcs or Lclcvision sea, video cassrlLc rccorder scu2nd vidco c:lssci~cplaycr r;”within
squaw brackcls werc subs~irulcdlorthc i\’ords’tnrcflni~iment-cu~n-;~musc~nc~ r;tn on and rrom llrc holdcs oTlclcvision scu” by s. 5(?)or lhc West Bcn:;tl l’ararinn Laws (Sccond Amcnd~ncn~) Acl,.1983 (West Ucn, Acl XV of 198.3). Inlcr. hcword< 16kvcm umilrcd in rhc lung irk wcrt also omi~rrdin ~hcprcnmblc by s. 9(1)or the Wtst Bcn~;lIFinance ACI, 1994 (Wst Rcn. Acl XV1 or 19’14).Tl~cWexr Bcrrgal En/ertatrrret-c~t~-A~eietr Tax ACI, 1982.
IWcst Ecn. Act i
(Secliorts 1. 2.1
It is hereby enacred in he Thir~y-thirdYear oillie Republicof India,
by the Lcgisialure of Wcsl Bengel, as ~0110~s:-
f. (1) This ACLmay hc called he WCSLBengill Entertninmenl-
cum-Amusement Tax Acr. 1982.
(2) 11 extends 10 rhc whole or West Bengill.
(3) 11 shall come into force on such datc as tile State Government
may, by nolification in the Oflcicrl Gazerrc, nppoinl.
Shun riilc,
cAlcn1 and
Dcliniiionr. 2. I11 [his Acl, unIess lhcre is anylhing repugnant in the subject or
(a) “holders of a ~elevjsionsel” rncntls a pcrson in whose name
a licence is issued in respccl of any lelevision set under the
Indian Wireless Telegraphy Acr, 1933and includes a person, 17 of 1933.
who is, for [he ~in~ebeing, round in possession of any
television seL irrcspective of ~LFsize or whether it is black
and while sct or colour scl, and irrespective of the fac~

~vhelher[he person holds such liccnce or nol:


  • -,
    .. .
    ,. ,
  • ..
  • ..
    ., . .
    ‘(aa) “holders or a video assate player sc~”means a person who
    owns a video casselle player sc~and includes nperson, who
    is, for the lime being, found in posscssion ofsuch scL, bul
    does no[ includc n person who owns or possesses such sel
    as a part of video cnsserte recorder scl owned or possessed
    by him;
    ‘(aaa) “holdcr of a video cassette rccarder set” means a person
    who owns a video casseue recorder sel and includes a
    person, who is, for [he time being, found in possession of
    such sel;
    (b) “month” means a mon~hreckoned according to !he British
    (c) “prescribed means prescribed by rulcs made under [his
    :(cc) “regislered” means regisrered uttder sec~ion5A;
    (d) “tax” means the ‘[luxury-cum -cnlerlainment and amusemen1
    vax] levied under this Act;

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