Amendment status not verified — confirm the current text below against the official source.
(1) Except as ~therwise expressly p:rodded il'l this mden~~. for Act there shall a.s from the date on which this Act comes a mJ91on to · r b 1 d 1 · d -.l 'd I G tntc r t a i n.-·lnto 10FCC~ e .: 1arge , evte , auu pat to t 1e ovcrnmcnt menta. of Assam a 1a:M, hereinafter referred to as the entertainments tax, on all payments fbr admission to any theatre, cinemato- graph exhibition~ or ci.rcu,s. or any class of entertainment to which the Provincial Government may apply this sub- section, at the rates specified below:- Where the payment excluding the amount of the tax- (i) is less than eight annas. half an anna,. (ii) is eight annas or more but is less than ()De rupee one anna, (iii) is one rupee or more but is Tess than two.Jupees four annas,. (iu) is two rupees. six annas, (u) is more than two rupee.s, for every rupee or part 111 excess of the first two rupees, in addition to the pa) ment on the first two rupees three anrras. (Z) The Tate of the entertainments tax in the case of all payments for admissioZl to any race-course }hall be 0 twenty- five per centum. (3) The Provincia) Government may, on the applica- tion of a proprietor of any entertainment in respect of which the entertainments tax is payable under sub-section (I), allow the proprietor on such conditions as it may prescribe to pay the amount or the tax due by means of a. consolidated payment or twenty per centum of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the tax. (4) The ·entertainment tax, in the r'.case of theatres, cinematograph exhibitions and circuseS and any other class of entertainment whtcb the Provinci:tl Government may direct, shall be charged, levied and:raid with effect from the date on which this Act comes into Ioree. "' - ' " ' I ..... 3 ~~ion.