Amendment status not verified — confirm the current text below against the official source.
Admission to entertainments: – No person shall be admitted to any entertainment where the payment for admission is subject to the entertainment tax, except – (a) In case of cinematograph exhibition with a ticket stamped with an impressed, embossed, engraved or adhesive stamp (not before use) issued by the State Government for the purpose of revenue and denoting that the proper entertainment tax has been paid; (b) in the case of cable television and direct to home (DTH) service where the entertainment tax shall be due and recoverable from the proprietor; (c) in special case with the approval of the Commissioner through a barrier which, or by means of a mechanical contrivance which, automatically registered the number of persons admitted, unless the proprietor of the entertainment has made arrangements approved by the Commissioner for furnishing returns of the payments for admission to the entertainment and has given security upto an amount and in a manner approved by the Commissioner for the payment of the entertainment tax; (d) in the case of cinematograph exhibition unless the proprietor of the entertainment has made arrangements approved by the Commissioner for furnishing returns of payments for admission to the entertainment and also returns of admission to seat or other accommodations without payment or free or complimentary passes or tickets and has given security upto an amount and in a manner approved by the Commissioner for the payment of the entertainment tax. Provided that the provisions of this Section shall not apply to the proprietors and the officer of the Government on duty. - 5 - Ex-217/2013 Provided further that the provision of this Section shall not apply to a cinematograph exhibition where the proprietor of the cinematograph exhibition has been permitted to pay lump-sum amount in lieu of the amount of tax, as per the proviso to clause (b) of sub- section (1) of Section 5.