GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVIII of 1990 THE WEST BENGAL TAXATION L… — The West Bengal Entertainment-cumamusement Tax Act, 1982

GOVERNMENT OF WEST BENGAL LAW DEPARTMENT Legislative West Bengal Act XVIII of 1990 THE WEST BENGAL TAXATION LAWS (AMENDING AND REPEALING) ACT, 1990. [Passed by the West Bengal Legislature:] [Assent 0f the Govcmor was first published in the Calcutta Gazette, Extraordinary, of the &th October, 1990.] [8th October , 1990.] An Act to amend the Bengal Amusements Tax Act , 1922 and the West Bengal Entertainment-cum-Amusement Tax Acl, 1982 , and to repeal the West Bengal Advertisement Tax Act, 1976. Ben: Act V of 1922. West Ben: Act VI of 1982 West Ben_ 4c19761 1976. WtEREAS it is cxpedient t0 amend the Bengal Amusements Tax Act, 1922 and the Wcst Bengal Entcrtainment-cum-Amusement Tax Act 1982 , for thc purposes and in the manner hereinafter appearing, and to repcal the West Bengal Advertisement Tax Act, 1976; It is hcreby enacted in the Forty-first Year of the Republic of India, by lhe Legislature of West Bengal, as follows: 1. (1) This Acl may be callcd the West Bengal Taxation Laws Short title (Amending and Repealing) Act, 1990. and com- (2) This section and section 3 shall be deemed to have come into mencement force On the Ist day of July, 1990 and the remaining provisions of this Act shall bc deemcd to have come into force On the Ist day of 1990. August; 2 In the Bengal Amusements Tax Act, 1922, Amendment (1) in section 34A, of Ben: Act Vof 1922 (a) sub-section (1) shall be omitted; (b) the Explanation shall be omitted; (2) in section 4A, (a) in sub-section (1), the words or the show tax shall b omitted; (b) in sub-section (2), the words "or:the show tax shall be omitled; 201 The West Bengal Taxation Laws (Amending and Repealing) Act, 1990. [West Ben: Act XVIII of 1990.] (Sections 3,4.) (3) in section 4B, (a) in sub-section (1), the words 0r the show tax shall be omitted