Amendment status not verified — confirm the current text below against the official source.
Am en dm en t o f Se ction 3.—In Section 3 of the Principal Act in items (t ), (it) and (iii) of sub-section (1) the words “half anna ” and “ an an na ” wherever they occur shall be substituted by “five naye paise” ; (2) the following new sub-section shall be added after sub-section (5), namely:— “ (6) The liability to pay the entertainments tax shall be on the proprie tor of the entertainm ent” .