Amendment status not verified — confirm the current text below against the official source.
1[Tax on cable, video service and direct-to-home (DTH) service] 2[(1) Subject to the provisions of this Act, there shall be levied and paid an e .tertainment tax on all payments for admission to an entertainment through a direct-to-home (DTH) or through a cable television network with addressable system or otherwise, other than entertainment to which section 6 applies, at such rates not exceeding rupees six hundred for every subscriber for every year as the Government may, from time to time, notify in this behalf, which shall be collected by the proprietor and paid to the Governemnt in the manner prescribed.] (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 hotel or a restaurant; the proprietor may, in lieu of payment under sub-section (1), pay a compounded payment to the Government on such conditions 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 compounded payment may be notified for the different categories of hotels. 1 Substituted for the heading "Tax on cable and video service" by the Delhi Entertainments and Betting Tax (Amendment) Act, 2009 (Delhi Act 2 of 2010), dt. 5-1-2010, w.e.f. 1-2-2010. 2 Substituted, ibid. SECTION 11 THE DELHI E&B TAX ACT, 1996 7 (4) The proprietor of a video cinema shall be liable to pay entertainment tax at a rate to be notified by the Government from time to time in this behalf. (5) The tax payable under this section shall be paid, collected or realised in such manner as may be prescribed.