Amendment status not verified — confirm the current text below against the official source.
of section 4. In the principal Act, in section 3, in sub-section (1), in clause (b), after the existing proviso, the following new proviso shall be inserted, namely :- "provided further that the Government may, by notification in the Official Gazette, in respect of such class or classes of cinematograph exhibitions and subject to such conditions and restrictions as may be notified, perm it any proprietor of such cinematograph exhibition to pay in lieu of the amount of tax payable by him under this section, a lump-sum amount determined in the manner prescribed." After the existing section 3B, the following shall be inserted as section 3C, namely :- "3C. Tax on cable service.— (1) The proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rates not exceeding rupees one thousand and two hundred for every subscriber for every year, as the Government may from time to time, notify in this behalf. (2) Nothing in sub-section (1) shall preclude the Government from notifying different rates of entertainment tax for household or for different categories of hotels. (3) Where the subscriber is a proprietor of a hotel, he shall pay the entertainment tax to the Government on such condition, and in such manner as may be prescribed and at such rate as the Government may from time to time notify and different rates of tax may be notified for different categories of such subscribers. (4) The tax payable under this section shall be paid, collected or realised in such manner as may be prescribed." In the principal Act, in section 4, in clause (b), after the existing proviso, the following proviso shall be inserted, namely "Provided further that the provision of this section shall not apply to a cinematograph exhibition where the proprietor of the cinematograph exhibition has 542 THE ASSAM GAZETTE. EXTRAORDINARY. JUNE, 1 1999 Insertion in section