Amendment status not verified — confirm the current text below against the official source.
Tax on recreation parlours- There shall be levied and collected a tax calculated at the rate of twenty per cent on each payment for admission to 1[or participation in]1 recreation parlour. The tax so levied shall be paid by the proprietor. 2[Provided that no tax shall be levied where the payment for admission excluding the amount of tax, is less than fifty rupees.]2