Amendment status not verified — confirm the current text below against the official source.
Above Rs. 6 andupto Rs 9 ...................................... 60 paise in the rupee iv. Above Rs 9 and upto Rs 12 .................................... 70 paise in the rupee v. Abor Rs. 12 ............................................................ 80 paise in the rupee Provided that there shall not be charged any tax where the highest payment for admission does not exceed one rupee; "Explanation" - The rate of tax shall be charged and levied on the payment for entertainment excluding the tax and if the amount of tax so arrived at is not multiple of five paise it shall be round ed to the next higher multiple of five paise.