Amendment status not verified — confirm the current text below against the official source.
Incidence of entertainment tax - (1) Save as provided in sub- section (2), there shall be levied and paid to the State Government by an assessee: a tax on the entertainment at the rate(s) as specified in the notification issued under this Act. 25 (iv) for the sponsored programmes falling under clause (x) and (ad) of Section 2, before commencement of such sponsored programll! es; (v) for the cable operators, operating cable television network and Direct-to-Home Service Provider, and all other descriptions of entertainment falling under sub-section (2) of Section 3 read with Provided that the State Government may specify different rate or rates of entertainment tax in respect to different categories of the entertainments for the different specified periods and for different specified areas. Provided further that the rate of entertainment ta'< shall not exceed thirty percent of the value of gross collection /admission charge(s) I subscription(s) I contribution(s) I rent I security I sponsorship I activation charges or by any other valuable consideration(s) received or receivable for providing entertainment(s). (2) Notwithstanding anything contained in sub-section ( l ), entertainment tax shall be levied in relation to cinematograpb exhibition on the proprietor of an entertainment at compounded rate(s) as specified in the schedule. Provided that the State Government may specify different rate or rates of tax in respect to the different specified areas and for different specified periods. Provided further the State Governrnenr may specify different rates in relation to the separate units of Multiplex Cinema Complex, depending upon their respective sitting capacity.