Borooah, J. - (1.) The subject-matter of challenge in this Rule is the constitutional validity of the West Bengal Entertainment-cum-Amusements Tax Act, 1982 (hereinafter referred to as "the Act"), which came into force on and from April 1, 1983. The Act was passed by the West Bengal Legislature for raising additional resources for the benefit of the State. The 'charging provision of the Act is Section 4 which reads thus : "Subject to the other provisions elsewhere contained in this Act, there shall be levied and collected on and from every holder of a television set or sets an entertainment-cum-amusement tax at the rate of rupees fifty for each year per television set held or possessed by him : Provided that if the holder of a television set or sets becomes liable to pay the tax after the 30th day of June during a year, he shall be liable to pay during that year one-half of the amount of tax as specified above."
(2.) Section 2(a) defines the holder of a television set to mean a person in whose name a licence is issued in respect of any television set under the Indian Wireless Telegraphy Act, 1933, and includes a, person, who is, for the time being, found in possession of any television set irrespective of its size or whether it is a black and white set or a colour set, and irrespective of the fact whether the person holds such licence or not.
(3.) Section 6(1) of the Act exempts the Central and State Governments, the Corporation of Calcutta, or any Municipality, Zilla Parishad, Panchayat Samiti or Gram Panchayat from the payment of such tax. Sub-section (2) of the said section similarly exempts educational institutions recognised by State Government or by an officer authorised by the State Government in this behalf when an application is made to the prescribed authority for such exemption. Sub-section (5) of Section 6, which is important for the purpose of this case, makes provisions for exempting from payment of the tax to a holder of a television set for the period the set is not in use. It would be advantageous to set out this sub-section in toto which reads thus : "Any holder of a television set, who has paid the tax in respect of that set and claims that he shall not use or he has not used that set throughout the year, for which the tax is paid, may apply to the prescribed authority in the prescribed form for a certificate of exemption from payment of tax for the relevant year. If the prescribed authority is satisfied, on such enquiry, as it deems fit, that the claim is proved by the applicant, it may grant the certificate of exemption to the applicant, subject to such terms and conditions as may be prescribed. ";