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Luxury Tax

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

Commercial Taxes.

Imposition of taxes on entertainments and luxuries in hotels and restaurants. “Entertainment” means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show provided in any hotel or restaurant.

West Bengal Entertainment-cum-Amusement Tax Act, 1982

Commercial Taxes.

An Act to provide for the levy and collection of Luxury-cum-entertainment and amusement tax in West Bengal for raising additional resources for the benefit of the State.

West Bengal Luxury Tax Act, 1994

Commercial Taxes.

An Act to provide for the imposition of tax on luxuries and for matters connected therewith or incidental thereto published vide No. 637-L dated 04.04.1994.

West Bengal Taxation Laws (Second Amendment) and Repealing Act, 1998

Commercial Taxes.

An Act to amend the West Bengal Primary Education Act, 1973, Rural Employment and Production Act, 1976, Entertainment-cum-Amusement Tax Act, 1982 and Sales Tax Act, 1994, and to repeal Urban Land Taxation Act, 1976 and Multi-storeyed Building Tax Act, 1979.