Amendment status not verified — confirm the current text below against the official source.
(1) On all advertisements exhibited on the screen in a cinema there shall be charged, levied and paid an advertisement tax at such rate as the State Government may from time to time notify in this behalf : [Provided that a proprietor may, in lieu of the tax payable under this sub- section, pay a lump sum tax on such conditions, in such manner and at such rates, as the State Government may notify in this behalf and where a proprietor elects to pay such lump sum tax he shall not be required to keep accounts and furnish returns under section 5 for the period for which lump sum tax is paid, notwithstanding anything to the contrary contained in that section.]1 (2) The rate of tax referred to in sub-section (1) shall not exceed--- (a) in the case of an advertisement short, for every forty-five meters or part thereof, twenty-five rupees per week or part thereof; (b) in the case of a trailer of film, two rupees per day; (c) in the case of a slide, fifty paise per slide per day; (d) in the case of any other advertisement, fifty paise per advertisement per day. (3) Nothing in this section shall preclude the State Government from notifying different rates of tax for different areas of the State or for different kinds of advertisements. (4) In computing the tax payable under this section, the tax liability shall, whenever necessary, be rounded off to the next higher multiple of five paise. Liability to pay tax