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

GOVERNMENT OF WEST BENGAL 
LEGISLATIVE DEPARTMENT 
West Bengal Act XXI of 1972 
THE WEST BENGAL ENTERTAINMENTS AND 
LUXURIES (HOTELS AND RESTAURANTS) TAX 
ACT, 1972. 
[Passed by the West Bengal Legislature.] 
Ben. Act IV 
of 1866. 
Ben. Act II 
of 1866. 
[Assent of the Governor was first published in the Calcutta Gazette, 
Extraordinary, of the 25th July, 1971.] 
[25th July, 1972.] 
An Act to provide for the imposition of taxes on entertainments and 
luxuries in hotels and restaurants. 
WHEREAS it is expedient to provide for the imposition of taxes on 
entertainments and luxuries in hotels and restaurants and for matters 
connected therewith; 
It is hereby enacted in the Twenty-third Year of the Republic of India, 
by the Legislature of West Bengal, as follows :- 
1. (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 air-
conditioner 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. 
6. (1) If any person fails to pay the entertainment tax or the luxury 
tax within the prescribed period he shall, on conviction before a Magistrate, 
be liable to a fine not exceeding five hundred rupees and where the offence 
is a continuing one, with a further fine not exceeding five rupees for every 
day during which the offence continues. 
(2) A person who is convicted for an offence under sub-section (1) 
shall, in addition to the fine, be liable to pay the tax which was payable by 
him under section 3 or section 4 of this Act, as the case may be. 
7. Any sum due on account of entertainment tax or luxury tax shall 
be recoverable by the State Government as an arrear of land revenue under Ben. Act M 
the Bengal Public Demands Recovery Act, 1913. 	 of 1913. 
tax. 
liability for 
luxury tax. 
Manner of 
payment. 
Penalty. 
Recovery as 
an arrear of 
land 
revenue. 
132 
The West Bengal Entertainments and Luxuries (Hotels and 
Restaurants) Tax Act, 1972. 
XXI of 1972.] 
(Sections 8-10.) 
8. (1) Any officer not below the rank of Amusement Tax Inspector Inspection. 
in Calcutta and Sub-Deputy Collector in a district, authorised by the State 
Government for the purpose, may enter any hotel or restaurant at any 
reasonable time with a view to seeing whether the provisions of this Act 
or the rules made thereunder are being complied with. 
(2) If any person prevents or obstructs the entry of any officer so 
authorised, he shall, in addition to any other punishment to which he is 
so liable under any law for the time being in force, be liable, on conviction 
before a Magistrate, to a fine not exceeding two hundred rupees. 
(3) Every officer authorised under this section shall be deemed to be 
45 of 1860. a public servant within the meaning of section 21 of the Indian Penal Code. 
9. No entertainments tax, in relation to an entertainment in a hotel Saving.  
or restaurant, shall be leviable on any person under the provisions of 
of 1922. 
	 section 3 of the Bengal Amusements Tax Act, 1922, if such person pays Ben. Act V 
entertainment tax under the provisions of this Act. 
10. (1) The State Government may make rules for carrying out the Rules. 
purposes of this Act. 
(2) In particular and without prejudice to the generality of the fore-
going powers, such rules may provide for all or any of the matters which, 
under any provision of this Act, are required to be prescribed or to be 
provided by rules. 
133 

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