Amendment status not verified — confirm the current text below against the official source.
Show Tax.— [(1) Where a Council by resolution, determines to levy a show tax, such tax shall be levied, subject to such rules as may be prescribed, on all shows within the Municipal area, calculated at the minimum rate as shown below and after every two years, the Council shall impose the said tax after making affixed percentage of enhancement namely:– Minimum rate for every show (i) Regular cinematograph exhibition at licenced Ten Rupees theatres (ii) Other cinematograph exhibitions Twenty Rupees (iii) Regular shows other than cinematograph exhibitions conducted at the same place daily Twenty Rupees (iv) Other shows Fifty Rupees. Explanation.— The term show shall include any entertainment, exhibition, performance, amusement, Sports and games or race to which persons are admitted on payment.] (2) The tax levied under sub-section (1) shall be payable by, and recoverable from, the owner of the premises where the show is conducted, if he receives rent for the show or, if no rent is paid, the proprietor of the show including any person responsible for the management thereof. (3) No tax shall be levied in respect of any show for which no entertainment tax is leviable under the law relating to levy of tax on entertainments and for which no rent is paid to the owner of the premises for the show. 61. Sub-section (1) substituted by Act 14 of 1999, w.e.f. 24-3-1999. Prior to the substitution sub-section (1) read as under: "(1) Where a Council, by resolution, determines to levy a show tax, such tax shall be levied, subject to such rules as may be prescribed, on all shows within the municipal area, calculated at the following rates, namely:- Rate of tax per show (1) Regular cinematograph exhibitions at licenced theatres - Two rupees (2) Other cinematograph exhibitions - Ten rupees (3) Regular shows other than cinematography exhibitions conducted at the same place daily - Five rupees (4) Other shows - Thirty rupees Explanation.— The term "show" shall include any entertainment, exhibition, performance, amusement, game, sport or race to which persons are admitted on payment."