Amendment status not verified — confirm the current text below against the official source.
Liability of proprietor to tax.— (1) Subject to the provisions of this Act and rules made thereunder, there shall be paid by every proprietor and person who is liable to pay tax under this Act, the tax or taxes in accordance with the provisions of this Act. (2) If a person other than the owner including manager/agent is for the time being is incharge of the place of entertainment, then, such person and the owner shall jointly and severally be liable to pay tax.