Amendment status not verified — confirm the current text below against the official source.
(1) Except as otherwise expressly provided in this Act, there shall be charged, levied and paid to the State Government a tax at the rate of twenty- five per centum on all payments for admission to any entertainment. (2) The entertainments tax shall not be leviable where the payment for admission is not more than nineteen paise. (3) The rate of the entertainments tax in the case of payments for admission to any theatre or circus or any class of entertainment other than cinematograph exhibition, to which the State Government may apply this sub-section, on the ground that the rate specified in sub-section (1), would impose an undue burden on the industry involved, shall be as follows, namely :--- Where the payment excluding the amount of the tax-- (i) is more than nineteen paise but is not more than twenty- five paise. Tax on pay- ments for ad- mission to en- tertainments. 3 (ii) is more than twenty-five paise but is less than seventy-five paise. (iii) is seventy-five paise or more but is less than one rupee fifty paise. (iv) is one rupee fifty paise or more but is less than two rupees fifty paise. (v) is two rupees fifty paise or more but is less than three rupees fifty paise. (vi) is three rupees fifty paise or more but is less than four rupees fifty paise. (vii) is four rupees fifty paise or more but is less than six rupees fifty paise. (viii) is six rupees fifty paise or more but is less than nine rupees fifty paise, (ix) is nine rupees fifty paise or more but is not more than ten rupees. (x) is more than ten rupees, for the first ten rupees and for every ten rupees over ten rupees.