West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972


Section
Section Title
  INTRODUCTION
  1 Short title, extent and application View Judgements
  2 Definitions View Judgements
  3 Liability for entertainment tax View Judgements
  4 Liability for luxury tax View Judgements
  4A Payment of entertainment tax, luxury tax and returns View Judgements
  4B Interest payable by the proprietor View Judgements
  4C Interest payable by the State Government View Judgements
  4D Rounding off or the amount of tax payable for calculating interest View Judgements
  5 Assessment of tax and determination of interest View Judgements
  5A Appeal and review View Judgements
  5B Sua motu revision by the Commissioner View Judgements
  5C Revision by Commissioner upon application View Judgements
  6 Penalty View Judgements
  7 Recovery as an arrear of land revenue View Judgements
  7A Special mode of recovery View Judgements
  8 Inspection View Judgements
  8A Indemnity View Judgements
  9 Saving View Judgements
  10 Rules View Judgements
  INTRODUCTION
  1 Short title, extent and application View Judgements
  2 Definitions View Judgements
  3 Liability for entertainment tax View Judgements
  4 Liability for luxury tax View Judgements
  4A Payment of entertainment tax, luxury tax and returns View Judgements
  4B Interest payable by the proprietor View Judgements
  4C Interest payable by the State Government View Judgements
  4D Rounding off or the amount of tax payable for calculating interest View Judgements
  5 Assessment of tax and determination of interest View Judgements
  5A Appeal and review View Judgements
  5B Sua motu revision by the Commissioner View Judgements
  5C Revision by Commissioner upon application View Judgements
  6 Penalty View Judgements
  7 Recovery as an arrear of land revenue View Judgements
  7A Special mode of recovery View Judgements
  8 Inspection View Judgements
  8A Indemnity View Judgements
  9 Saving View Judgements
  10 Rules View Judgements



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