Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 3, in sub-section (1), — (i) after the existing clause (b), the following new clause (bb) shall be inserted, namely "(bb). In the case of casual show other than those covered by clause (a), twelve and a half percentum of such payment." (ii) after the existing clause (d), the following new clause (e) shall be inserted namely, — "(e) in case of cinematograph exihibition, in addition to the entertainment tax and the service charge payable under this sub-section, a surcharge to be called 'flim surcharge' at the rate of 20 percentum on the entertainment tax shall be charged and paid to the Government of Assam : Provided that this provision for collection of flim surcharge shall remain valid for a period of five years from the date of its commencement."