Amendment status not verified — confirm the current text below against the official source.
Every proprietor, manager, or person in- charge of a theatre, cinema, circus, carnival or other place of entertainment shall be liable to pay the theatre tax and shall pay the same in advance before the commencement of the performance or shows : Provided that the Commissioner may compound for any period not exceeding one month, with such proprietor, manager or person fora lump sum to be paid for such series of performances or shows or for the performances or shows held or conducted during such period. ■« i CHAPTER XV T a i on Advertisem ents other than A dvertisem ents published in the Newspapers lax oa