Amendment status not verified — confirm the current text below against the official source.
(1) Notwithstanding anything contained in sections 3 and 6, the entertainments tax leviable by a local authority-- (a) on dramatic performances to which persons are admitted for payment shall be hundred rupees on each performance; and (b) on circus performances to which persons are admitted for payment shall be sixty rupees on each performance. (2) The tax referred to in sub-section (1) shall be recoverable from the proprietor of the dramatic performance or circus performance, as the case may be. Explanation.-- For the purposes of this section, the expression "dramatic performance" means any play, pantomime or other drama.