The West Bengal Advertisement Tax Act, 1976

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GOVERNMENT OF WEST BENGAL
LEGISLATIVE DEPARTMENT
West Bengal Act XVI of 1976
THE WEST BENGAL ADVERTISEMENT TAX
ACT, 1976.
[Passed by the West Bengal Legislature.]
[Assent of the Governor was first published in the Calcutta
Gazette, Extraordinary, of the 1st April, 1976.]
[1st April, 1976.]
An Act to provide for the levy of a tax on advertisement exhibited by
cinematograph.
WHEREAS it is expedient to provide for the levy of a tax on advertise-
ment exhibited by cinematograph and for matters connected therewith or
incidental thereto;
It is hereby enacted in the Twenty-seventh Year of the Republic of
India, by the Legislature of West Bengal, as follows:-
1. (1) This Act may be called the West Bengal Advertisement Tax Short title
Act, 1976. and
commence-
ment.
(2) It shall come into force on such date as the State Government
may, by notification in the Official Gazette, appoint.
2. In this Act, unless the context otherwise requires,— Definitions.
(a) "business" means so much of the business of a proprietor
as relates to exhibition of advertisements at a place of public
exhibition;
(b) "cinematograph" includes any apparatus for the
representation of moving pictures or series of pictures
including slides;
(c) "film" means a cinematograph film containing an
advertisement;
(d) "place" includes a house, building, tent, enclosure, open
space and any description of transport, whether by land,
water or air;
(e) "prescribed" means prescribed by rules made under this
Act;
83
The West Bengal Advertisement Tax Act, 1976.
[West Ben. Act
(Section 3.)
(0 "proprietor" in relation to a place includes any person
responsible for, or for the time being in charge of, the
management thereof;
(g) "public exhibition" means an exhibition to which persons
are admitted on payment; and
(h) "slide" means a slide containing an advertisement.
Tax on
advertise-
ment.
3. (1) For public exhibition of an advertisement at any place by
cinematograph there shall be levied and collected an advertisement tax
at the following rates, namely:—
(i) when there is agreement that the advertisement is to be
exhibited for a period of not less than seven days, at such
rate not exceeding twenty-five per cent. of the amount
received or to be received by the proprietor as the price for
showing the advertisement, as may be fixed by the State
Government by notification in the Official Gazette;
(ii) in other cases,—
(a) in areas situated within the limits of the Calcutta
Metropolitan Area as defined in the Taxes on Entry of West Ben.
Goods into Calcutta Metropolitan Area Act, 1972, at Act V of
the rate of one , rupee per day per film, and thirty paise 1972.
per day per slide,
(b) in other areas, at the rate of one-half of the rates specified
in clause (a):
Provided that—
(i) where the length of a film exceeds thirty metres,
the advertisement tax shall be at double the rate
provided for in clause (a) or clause (b), as the case
may be;
(ii) no advertisement tax shall be payable for public
exhibition of trailers or slides of feature films
which are exhibited for advance publicity;
(iii) no advertisement tax shall be payable on any slide
or film exhibited for or on behalf of the Central
or State Government or any local or statutory
authority;
(iv) the State Government may, subject to such
terms and conditions as may be specified, by
order, exempt any advertisement exhibited on
behalf of a charitable or philanthropic organisa-
tion, from the liability to pay advertisement tax.
84
The West Bengal Advertisement Tax Act, 1976.
XVI of 1976.]
(Sections 4, 5.)
(2) The tax shall be levied upon, and collected from, the proprietor,
but, subject to any agreement to the contrary, the amount paid by the
proprietor may be recovered by him from the person for or on whose
behalf the advertisement was exhibited.
(3) In computing the advertisement tax leviable under sub-
section (1), the amount shall wherever necessary, be rounded off to
the nearest paise, fractions of half a paise and over, being counted as
one.
4. (1) Every proprietor shall submit to the State Government
within such time, in such form and with such particulars, as may be
prescribed, a return showing the amount of advertisement tax payable
by him.
(2) Where a proprietor fails to submit a return within the prescribed
time, or submits a return which is incomplete or inaccurate, the State
Government or any officer authorised by the State Government in this
behalf, shall assess the amount of advertisement tax leviable against
such proprietor:
Provided that before such assessment is made the proprietor shall be
given an opportunity of being heard:
Provided further that a proprietor, being aggrieved by an order of
assessment, may file an appeal against the order to such officer as the
State Government may authorise and the order passed by such officer
shall be final.
Payment of
advertise-
ment tax.
(3) The time within which and the manner in accordance with
which, the appeal may be filed shall be such, as may be prescribed.
5. (1) A proprietor shall— Proprietor to
keep books (a) keep books, records and accounts in relation to his business of account,
in such form, for such period and in such manner as the etc.
State Government may prescribe;
(b) permit any officer to inspect and take copies of or extracts
from any books, records, accounts or other documents in
his possession or power which relate or appear to relate to
the business.
(2) The State Government may require the proprietor to give such
information relating to his business as the State Government may
think necessary and in particular, to produce at a specified time and
place books, records, accounts or other documents relating to the
business.
85
The West Bengal Advertisement Tax Act, 1976.
[West Ben. Act
(Sections 6-10.)
Punishment
for non-
compliance.
Compound-
ing of
offences.
Power to
enter any
place for
purposes of
this Act.
Recovery of
advertise-
ment tax.
6. (1) A proprietor who fails to comply with any of the provisions
of section 4 or section 5 shall, on conviction, be punishable with
imprisonment which may extend to three months or with fine which may
extend to five hundred rupees or with both.
(2) Any person who contravenes any provision of this Act or any
rule made thereunder for which no penalty has been provided for elsewhere
shall, on conviction, be punishable with imprisonment which may extend
to three months or with fine which may extend to five hundred rupees
or with both.
7. Any officer authorised by the State Government in this behalf
may recover from any person who has committed or has reasonably
been suspected of having committed an offence against this Act or
the rules made thereunder, by way of composition of such offence,—
(a) where the offence consists of the failure to pay, or the
evasion of, any advertisement tax payable under this Act,
in addition to the tax so payable a sum of money not
exceeding five hundred rupees or double the amount of the
tax payable, whichever is greater, and
(b) in other cases, a sum of money not exceeding five hundred
rupees.
8. (1) Any officer authorised by the State Government in this
behalf may enter any place where any advertisement is being exhibited
with a view to seeing whether the provisions of this Act or the rules made
thereunder are being complied with.
(2) The proprietor of every such place shall give every reasonable
assistance to the inspecting officer in the performance of his duties under
sub-section (1).
(3) If any person prevents or obstructs the entry of the inspecting
officer, he shall, in addition to any other punishment to which he is liable
under any law for the time being in force, on conviction be punishable
with a fine which may extend to five hundred rupees.
9. Any sum due on account of the advertisement tax shall in addition
to any other mode of recovery be also recoverable as an arrear of land
revenue under the provisions of the Bengal Public Demands Recovery Be n. Act III
Act, 1913.
of 1913.
Delegation 10. Any of the powers and duties conferred or imposed upon the
thf eP S° twa ter s by State Government by this Act may be exercised or performed, subject
Government. to such conditions as the State Government may prescribe, by an officer
authorised by the State Government by general or special order.
86
The West Bengal Advertisement Tax Act, 1976.

XVI of 1976.]

(Sections 11, 12.)
11. (1) No prosecution, suit or other proceeding shall, without the
sanction of the State Government, lie against any officer or servant of
the State Government for any act done or purporting to be done under
this Act.
(2) No prosecution, suit or other proceeding shall lie aginst any such
officer or servant for anything in good faith done or intended to be done
under this Act.
12. (1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
(2) Without prejudice to the generality of the foregoing provisions
such rules may provide for all or any of the purposes which may be,
or are required to be, prescribed.
Bar of
certain
proceedings.
Power to
make rules.

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