Amendment status not verified — confirm the current text below against the official source.
In section 3 of the principal Act, in sub-section (1) for the portion following the colon and dash after the word ‘below’, the following shall be substi tuted, namely:— “ (a) in the case of games, sports, music or dra matic performances organised by a State body (or any other body affiliated to it) which is either registered under the Socie ties R egistration Act, 1860, or affiliated to A,c t2SX I ot an all-India body constituted for similar 8 purpose.......twelve and a half per centum of such pa ym en t; (b) in any other case, where the payment for admission is— (i) less than one...twenty-five per centum of rupee. such p ay men t; 49 (ii) one rupee or...thirty-seven ana a nah more but less per centum oi su tn than two payment j rupees. (iii) two rupees or,, fifty per centum of more. paym ent; Provided that there shall not be charged, levied and paid to the State Government any tax where the highest payment for admission does not exceed 25 naye paise.” ; (2) the following Explanation shall be inserted at the end, namely :— “Explanation.—The rate of tax shall be charged and levied on the payment for admission excluding the tax and if the amount of tax so arrived at is not a multiple of five naye paise, it shall be rounded to the next higher multiple ol five naye paise.”